‹ CM-8.7 Ijarah and Ijarah Muntahia Bittamleek CM-9 Qard Hassan › CM-8.7.1 For a detailed definition, disclosure requirements and method(s) of accounting treatment, refer to AAOIFI's FAS 8: Ijarah and Ijarah Muntahia Bittamleek. ‹ CM-8.7 Ijarah and Ijarah Muntahia Bittamleek CM-9 Qard Hassan ›