AAOIFI Financial Accounting Standards (FAS)

AAOIFI Financial Accounting Standards (FAS)

AAOIFI Financial Accounting Standards (FAS) — 75% of in-scope requirements covered.

13 requirements · 2 in scope (1 enforced · 1 designed) · 11 out-of-scope (outside KYE™’s authority layer). The 75% is weighted over the in-scope base.

Source: AAOIFI — Financial Accounting Standards (FAS)

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Financial Accounting Standards (FAS) 13 1 1 0 0 75%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
aaoifi-accounting-standards.FAS-AUTH Evidence that accounting treatment aligns to a board-approved Shariah-compliant contract enforced audit_events: kye.purpose.admissibility.v1, kye.evidence.pack.v1, kye.compliance.attestation.v1
engines: internal, internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-accounting-standards.FAS-AUDIT Shariah audit interface to financial reporting of Islamic contracts designed audit_events: kye.replay.proof.v1, kye.compliance.attestation.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md, constitution/13-RESILIENCE-LOOP.md
aaoifi-accounting-standards.FAS1 FAS1 — General Presentation and Disclosure in the Financial Statements out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS4 FAS4 — Musharaka Financing out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS7 FAS7 — Salam and Parallel Salam out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS10 FAS10 — Istisna' and Parallel Istisna' out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS28 FAS28 — Murabaha and Other Deferred Payment Sales out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS30 FAS30 — Impairment, Credit Losses and Onerous Commitments out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS32 FAS32 — Ijarah out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS33 FAS33 — Investments in Sukuk, Shares and Similar Instruments out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS34 FAS34 — Financial Reporting for Sukuk-holders out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS35 FAS35 — Risk Reserves out-of-scope (no enforcement cited)
aaoifi-accounting-standards.FAS39 FAS39 — Financial Reporting for Zakah out-of-scope (no enforcement cited)