Relevant IFRS Standards & Projects of the WG

Islamic Finance



Working Group members

Brunei, Indonesia, Pakistan, Saudi Arabia, Syria


Title Issue date
AOSSG publishes a report on Reporting Islamic Financial Transactions under IFRS Jan 2018
An Update to the 2014 Study of Financial Statements of Islamic Financial Institutions Jan 2017
A Study of Financial Statements of Islamic Financial Institutions Mar 2015
AOSSG Survey – Accounting and Islamic Finance in the Middle East and North Africa Nov 2013
AOSSG Survey – Accounting for Islamic Financial Transactions and Entities Dec 2011
Financial Reporting Issues relating to Islamic Finance Oct 2010

Submissions to IASB

Title Issue date
DP/2017/1 Disclosure Initiative – Principles of Disclosure 16 Oct 2017
IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial
Instruments with IFRS 4 Insurance Contracts
23 Feb 2016
ED/2015/3 Conceptual Framework for Financial Reporting 4 Dec 2015
IASB ED/2011/6 Revenue from Contracts with Customers 20 Mar 2012
IASB’s Agenda Consultation 2011 30 Nov 2011
ED/2011/1 Offsetting Financial Assets and Financial Liabilities 28 Apr 2011
Supplement to ED/2009/12
Amortised Cost and Impairment
1 Apr 2011
ED/2010/13 Hedge Accounting 9 Mar 2011
ED/2010/9 Leases 14 Dec 2010
ED/2010/8 Insurance Contracts 30 Nov 2010
ED/2010/6 Revenue from Contracts with Customers 22 Oct 2010

Papers (Members Only)

Click here to access the Members Only section for this working group.