---
title: "AAOIFI Financial Accounting Standards (FAS) — KYE Protocol™ coverage"
description: "AAOIFI Financial Accounting Standards (FAS) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/aaoifi-accounting-standards/
lang: en
source: "KYE Protocol"
---

> AAOIFI Financial Accounting Standards (FAS) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

AAOIFI Financial Accounting Standards (FAS)

# AAOIFI Financial Accounting Standards (FAS) — 75% of in-scope requirements covered.

13 requirements · 2 in scope (1 enforced · 1 designed) · 11 out-of-scope (outside KYE™’s authority layer). The 75% is weighted over the in-scope base.

**Source:** AAOIFI — Financial Accounting Standards (FAS)

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| Financial Accounting Standards (FAS) | 13 | 1 | 1 | 0 | 0 | **75%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `aaoifi-accounting-standards.FAS-AUTH` | Evidence that accounting treatment aligns to a board-approved Shariah-compliant contract | enforced | **audit\_events**: `kye.purpose.admissibility.v1`, `kye.evidence.pack.v1`, `kye.compliance.attestation.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md`, `constitution/13-RESILIENCE-LOOP.md` |
| `aaoifi-accounting-standards.FAS-AUDIT` | Shariah audit interface to financial reporting of Islamic contracts | designed | **audit\_events**: `kye.replay.proof.v1`, `kye.compliance.attestation.v1`, `kye.evidence.pack.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/21-DELEGATED-AUDITABILITY.md`, `constitution/13-RESILIENCE-LOOP.md` |
| `aaoifi-accounting-standards.FAS1` | FAS1 — General Presentation and Disclosure in the Financial Statements | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS4` | FAS4 — Musharaka Financing | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS7` | FAS7 — Salam and Parallel Salam | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS10` | FAS10 — Istisna' and Parallel Istisna' | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS28` | FAS28 — Murabaha and Other Deferred Payment Sales | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS30` | FAS30 — Impairment, Credit Losses and Onerous Commitments | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS32` | FAS32 — Ijarah | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS33` | FAS33 — Investments in Sukuk, Shares and Similar Instruments | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS34` | FAS34 — Financial Reporting for Sukuk-holders | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS35` | FAS35 — Risk Reserves | out-of-scope | _(no enforcement cited)_ |
| `aaoifi-accounting-standards.FAS39` | FAS39 — Financial Reporting for Zakah | out-of-scope | _(no enforcement cited)_ |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).