• General

    This version of Module PD was replaced in April 2008. Click here for the current Module PD.

    • PD-1.3.1

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      The audited financial statements should be prepared in accordance with the Financial Accounting Standards (FAS) issued by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI).

      October 07

    • PD-1.3.2

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      For products and activities not covered by the standards listed in Paragraph PD 1.3.1, banks should follow the requirements of the International Accounting Standards (IAS) for preparation of audited financial statements.

      October 07