2018-03-04

Added 2026-07-14 · Updated 2026-07-25

IFSB Standard on Accounting and Auditing for Islamic Financial Institutions

The Islamic Financial Services Board (IFSB) issues a standard establishing accounting and auditing requirements for Islamic financial institutions. The document specifies the application of International Financial Reporting Standards (IFRS) alongside Shariah-compliant adjustments and mandates adherence to IFSB auditing standards. It defines the scope of application for banks, investment funds, and other Islamic financial entities to ensure consistent financial reporting and audit practices across jurisdictions.

Jordan

Central Bank of Jordan

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