Rule · CBJ · 9 Jan 2008

Circular No. (371/1/10) Regarding Standardized Financial Statement Models for Islamic Banks

islamic-finance

The document mandates the application of new standardized financial statement models for Islamic banks, effective as of the end of 2007. These models are designed to comply with the requirements of the International Financial Reporting Standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions, specifically including the requirements of IFRS 7 regarding disclosures for financial instruments.

JordanCentral Bank of Jordan

Circular No. (371/1/10)

Date: 30/12/1428 AH
Corresponding Date: 9/1/2008 AD

With best regards,

As part of implementing measures related to the preparation of final financial statements for Islamic financial institutions in accordance with the requirements of the International Financial Reporting Standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions, and specifically the requirements of Standard No. (7) regarding disclosures for financial instruments, a copy of the standardized financial statement models is attached, effective from the end of the year 2007.

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Attachment No. (1): Disk containing [models]

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