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AAOIFI Key Publications


As an international standards setter, AAOIFI develops, prepares and issues Financial Accounting Standards (FASs)
and Shari'a Standards (SSs) and their relevant exposure drafts through a system of due process and industry
practitioners' consultations. In addition, the publishing of books on general banking and finance knowledge,
notably one -so far- on banking operations, is sponsored by AAOIFI.
The hereinunder list sets forth the key publications of AAOIFI and presents details thereon.
 

 
Publication Release date Details
 Accounting, Auditing & Governance Standards (for Islamic Financial Institutions), Arabic version  2005 22 Accounting Standards, 5 Auditing Standards, 4 Governance Standards and 2 codes of ethics               
Accounting, Auditing & Governance Standards (for Islamic Financial Institutions), English version 2005
Shari'a Standards, Arabic version  2005 21 Shari'a Standards         
Shari'a Standards, English version 2005
Statement on the Purpose & Calculation of the Capital Adequacy Ratio for Islamic Banks (English and Arabic)

1999

Based on the CAR proposed by the Bank of International Settlements as set out in the Basle Agreements.            
CD of the papers presented at AAOIFI's Shari'a Conferences, Arabic only

2006
 

Including all papers discussed since 2001
                                         
Fundamentals of Banking Operations (Islamic & Conventional), Arabic only, (by Dr. M. Nedal Al Chaar)

2005

Complementary copies       
100 Questions answered: Economics, Arabic only, (by Dr. M. Nedal Al Chaar)

2003

Complementary copies       
Shari'a Standards, Arabic version

2007

30 Shari'a Standards           
Accounting, Auditing & Governance Standards (for Islamic Financial Institutions), English version

2008

23 Accounting Standards, 5 Auditing Standards, 6 Governance Standards and 2 codes of ethics                 
CIPA for Accounting Islamic Financial Institutions (English)

2007

CIPA Textbook                   

 

 

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