Disclosure index of Murabaha and Murabaha to the purchase orderer financing
| Standard | Paragraph | Brief description | Scoring possibilities |
|---|---|---|---|
| FAS2 | 2/1 | Use of historical in measuring asset value at acquisition | Yes, No, NA |
| FAS2 | 2/2/1 | Valuation after acquisition: case 1 | Yes, No, NA |
| FAS2 | 2/2/2 | Valuation after acquisition: case 2 | Yes, No, NA |
| FAS2 | 2/2/3 | Treatment of discount after acquisition | Yes, No, NA |
| FAS2 | 2/3 | Murabaha receivables recorded at cash equivalent | Yes, No, NA |
| FAS2 | 2/3 | Murabaha receivables shown in the balance sheet | Yes, No, NA |
| FAS2 | 2/4/1 | Profit recognition: short-term Murabaha | Yes, No, NA |
| FAS2 | 2/4/2 | Profit recognition: long-term Murabaha | Yes, No, NA |
| FAS2 | 2/5 | Deferred profits | Yes, No, NA |
| FAS2 | 2/6/1 | Early settlement, deduction of part profit possibility 1 | Yes, No, NA |
| FAS2 | 2/6/2 | Early settlement, deduction of part profit possibility 2 | Yes, No, NA |
| FAS2 | 2/8 | Failure to fulfil promise | Yes, No, NA |
| FAS2 | 2/8/1 | Failure to fulfil promise when the promise is binding | Yes, No, NA |
| FAS2 | 2/8/2 | Treatment when the promise is non-binding | Yes, No, NA |
| FAS2 | 2/9 | Disclosure as to whether the promise is binding | Yes, No, NA |
| FAS2 | 2/9/2 | Presentation | Yes, No, NA |
| Standard | Paragraph | Brief description | Scoring possibilities |
|---|---|---|---|
| FAS2 | 2/1 | Use of historical in measuring asset value at acquisition | Yes, No, NA |
| FAS2 | 2/2/1 | Valuation after acquisition: case 1 | Yes, No, NA |
| FAS2 | 2/2/2 | Valuation after acquisition: case 2 | Yes, No, NA |
| FAS2 | 2/2/3 | Treatment of discount after acquisition | Yes, No, NA |
| FAS2 | 2/3 | Yes, No, NA | |
| FAS2 | 2/3 | Yes, No, NA | |
| FAS2 | 2/4/1 | Profit recognition: short-term | Yes, No, NA |
| FAS2 | 2/4/2 | Profit recognition: long-term | Yes, No, NA |
| FAS2 | 2/5 | Deferred profits | Yes, No, NA |
| FAS2 | 2/6/1 | Early settlement, deduction of part profit possibility 1 | Yes, No, NA |
| FAS2 | 2/6/2 | Early settlement, deduction of part profit possibility 2 | Yes, No, NA |
| FAS2 | 2/8 | Failure to fulfil promise | Yes, No, NA |
| FAS2 | 2/8/1 | Failure to fulfil promise when the promise is binding | Yes, No, NA |
| FAS2 | 2/8/2 | Treatment when the promise is non-binding | Yes, No, NA |
| FAS2 | 2/9 | Disclosure as to whether the promise is binding | Yes, No, NA |
| FAS2 | 2/9/2 | Presentation | Yes, No, NA |
Note:
Number of items in this category: 16