All account holders of SGFIs, when requested by their respective FIs, should provide their FIs with information and supporting documents to establish their tax residency status.
The Report is an update of 15 issues relating to Islamic finance which was identified in its Research Paper.
However, accounting for Islamic financial transactions will require a separate in-depth discourse as it depends on facts and circumstances which may vary across jurisdictions. The Trustees and the CAC agreed that they would continue to build a strong relationship.
They will consider having an opportunity for discussion at the Trustee meeting in that will be held in the Asia-Oceania region, where necessary. Jee In Jang who retired on 28 February.
There were no changes to the remaining samples that asserted compliance with financial accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions AAOIFI and local reporting framework. In addition, there were no significant changes in the financial reporting practices of ijarah, customer investment accounts and recognition and measurement of finance income.
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