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ACCOUNTING AND AUDITING ORGANIZATION. FOR ISLAMIC FINANCIAL INSTITUTIONS. The AAOIFI. Shari'ah Standard No. 57 on Gold and its Trading Controls. Developed in collaboration with the World Gold Council
Full-text (PDF) | “The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be harmonized, not standardized due to the different nature and activities of the Islamic banks and financial institutions. These standards already exist, developed by
In other jurisdictions including Brunei, Dubai International. Financial Centre, France, Jordan, Kuwait, Lebanon, Saudi Arabia,. Qatar, Qatar Financial Centre, South Africa, United Arab Emirates and United Kingdom as well as in Africa, Central Asia and North. America, AAOIFI Shari'a standards have been used voluntarily.
AAOIFI was established in 1990 in Algiers under an Agreement of Association between a number of Islamic financial institutions (IFIs). Now it is based in Bahrain. Its objectives primarily include development of accounting, auditing, governance and Shariah standards for Islamic financial institutions. Accounting, Auditing and
Capital and Investment Protection. To purchase Accounting, Auditing & Governance Standards (for Islamic Financial Institutions), English version, please visit: www.aaoifi.com. AAOIFI Standard on Gold. Dr. Mohd Daud Bakar: AAOIFI has been issuing more than 50 Shariah Standards already. This Shariah standard on
Shari's Standards. The full text of Shari'a Standards. As at Shawwal 1428H — November 2007. Accounting and Auditing Organization for Islamic Financial Institutions. P.O.Box 1176, Manama, Bahrain. Telephone: (+973) 17244496 — Fax: (+973) 17250194. E-mail: aaoi?@batelco.com.bh. Website: www.aaoifi.com
This publication contains 26 accounting standards, 5 auditing standards, 2 codes of ethics and 7 governance standards that AAOIFI has issued for the international Islamic finance industry. These standards give guidance on, amongst others, presentation of financial statements for Islamic financial institutions (IFIs),
19 May 2015 AAOIFI. SHARIA STANDARDS. Leading Excellence in Islamic Finance selected AAOIFI Shari'ah standards and discuss its application in Islamic banking practice. Course Contents. •. Introduction Dr. Shaban is a Consultant at BIBF and the Head of Shariah Compliance of T'azur takaful company and a
AAOIFI – World Bank 11th Annual Conference “Islamic Finance in the post oil economic scenario" Keywords: -. Creation Date: -. Modification Date: -. Creator: -. PDF Producer: -. PDF Version: -. Page Count: -. Close. Preparing document for printing 0% Download Sharia'a Standards PDF Version (4427 downloads).
AAOIFI (Accounting and Auditing Standards for Islamic. Financial Institutions), 47–48 auditing standards, 126 description of Shariah auditing, 128–129. FAS 12: General Presentation and Disclosure in the. Financial Statements of Takaful Companies, 55–58. FAS 13: Disclosure of Bases for Determining and Allocating.

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February 2018