BR-1.1.2
In accordance with the provisions of Section AA-4.1, the audited financial statements and the annual reports of the
(a) The International Financial Reporting Standards (IFRS); or
(b) AAOIFI Financial Accounting Standards for Sharia Compliant licensees and for products and activities not covered by AAOIFI, International Financial Reporting Standards (IFRS)/International Accounting Standards (IAS) must be followed; and
(c) The disclosure requirements set out under Section PD-1.3.
January 2014