معايير المحاسبة والمراجعة والحوكمة والأخلاقيات (انجليزي)
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), accounting treatment for specific Islamic finance products and mechanisms, external auditing of IFIs, and Shari’a compliance and supervision processes and framework for IFIs. Currently, the standards are followed as part of mandatory regulatory requirement or Islamic financial institutions’ internal guidelines in jurisdictions across the world that offer Islamic finance. Consequently, the standards have introduced greater harmonization of Islamic finance practices in all major Islamic finance markets throughout the world.