Certificate of Proficiency

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CPFAS study text (2023)

Welcome to CPFAS

Understand FAS requirements

Test your understanding

Conceptual Framework for Financial Reporting (Revised 2020)

FAS 01: General Presentation and Disclosure in the Financial Statements...

Worked example(s) - 1

FAS 03: Mudaraba Financing

FAS 04: Musharaka Financing

FAS 07: Salam and Parallel Salam

FAS 10: Istisna’a and Parallel Istisna’a

NOTE

FAS 12: General Presentation and Disclosure in the Financial Statements of Islamic Insurance...

FAS 21: Disclosure on Transfer of Assets

FAS 26: Investment in Real Estate

FAS 28: Murabaha and Other Deferred Payment Sales

FAS 30: Impairment, Credit Losses and Onerous Commitments

FAS 31: Investment Agency (Al-Wakala Bi Al-Istithmar)

FAS 32: Ijarah

FAS 33: Investments in Sukuk, Shares and Similar Instruments

FAS 34: Financial Reporting for Sukuk-holders

FAS 35: Risk Reserves

FAS 38: Wa'ad, Khiyar and Tahawwut

FAS 39: Financial Reporting for Zakah

FAS 40: Financial Reporting for Islamic Financial Services Offered by Conventional Financial...

FAS 13: Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance..

FAS 14: Investment Funds

FAS 15: Provisions and Reserves in Islamic Insurance Companies

FAS 19: Contributions in Islamic Insurance Companies

FAS 23: Consolidation

FAS 24: Investments in Associates

FAS 36: First Time Adoption of AAOIFI Financial Accounting Standards

FAS 37: Financial Reporting by Waqf Institutions

This is an advanced-level certificate for those who want to develop correct understanding and implementation skills in the requirements of AAOIFI Financial Accounting Standards.The certificate places greater emphasis on building technical / practical knowledge and skills in the real- world application of FASs at Islamic financial institutions (IFIs) and for Islamic finance transactions.

CPFAS intensive course

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CPFAS intensive course

Farhan Noor

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