‹ PD-2.2.2 PD-3.1 Introduction › PD-3 Further Guidance and Best Practice PD-3.1 Introduction PD-3.1.1 PD-3.1.2 PD-3.2 Guidance Provided by Other International Bodies International Association of Insurance Supervisors: 'Guidance Paper on Public Disclosure by Insurers' AAOIFI Financial Accounting Standard 12 (General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies) ‹ PD-2.2.2 PD-3.1 Introduction ›