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FAS 7 - Салам и параллельный салам

Standard No. ФАС 7
Бухгалтерский учет
Effective: January 1, 1999
ENGLISH
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About This Standard

This standard aims at setting out accounting rules for recognising, measuring, presenting and disclosing Salam financing and parallel Salam transactions carried out by the Islamic banks and financial institutions.() Attached with the standard are details of the juristic bases for the accounting treatments.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of Standard
  4. 2. Accounting Treatments of Salam Financing and Parallel Salam Transactions
  5. 3. Disclosure Requirements
  6. 4. Effective Date
  7. Adoption of the Standard
  8. Appendix (A): Brief History of the Preparation of the Standard
  9. Appendix (B): Juristic Rules of Salam and Parallel Salam
  10. Appendix (C): Reasons for the Standard
  11. Appendix (D): Basis for Conclusions
  12. Appendix (E): Definitions
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