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مباشر
AAOIFI inflation standard
On 30 October 2026, the Accounting Board of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) issued the Arabic version of Financial Accounting Standard No. 49, titled “Financial Reporting for Institutions Operating in Hyperinflationary Economies.” The standard sets out principles for measuring and presenting financial statements in a way that reflects institutions’ financial realities and enhances transparency, reliability and comparability. It applies to consolidated financial statements insofar as subsidiaries are affected by hyperinflation in their economies.
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