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What is AAOIFI FAS 17: Islamic Investment Accounting about?

AAOIFI FAS 17 provides guidance on accounting for investments in Islamic securities such as sukuk (Islamic bonds), shares, and real estate. It classifies investments into three categories - those held for trading purposes, available for sale, and held to maturity. For investments held for trading and available for sale, gains and losses from remeasuring the investments to fair value at the end of each reporting period are recognized in the income statement. For investments held to maturity, they are measure

Author

Shibla Razak

Language

EN