This
statement aims to regulate the accounting treatment (recognition, measurement,
presentation and disclosure) specific transactions relating to the activities
of Islamic banks.
Scope
of this Statement apply to Islamic banks, rural banks sharia, and sharia
branches of conventional banks operating in Indonesia. Common things that are
not regulated in this statement refers to other GAAP and / or generally
accepted accounting principles to the extent not in conflict with Islamic
principles.
This
statement is not a regulation of financial statements in accordance special
request (statutory) government, watchdog agencies, and the central bank (Bank
Indonesia).
The
financial statements of Islamic banks consisted of the components complete the
following:
(A)
the balance sheet;
(B)
the income statement;
(C)
a cash flow statement;
(D)
statement of changes in equity;
(E)
a statement of changes in restricted investments;
(F)
reporting sources and uses of charity, donation, and Sadaqah;
(G)
report the sources and uses of funds qardhul hasan, and
(H)
the notes to the financial statements.
This
statement applies to the preparation and presentation of financial statements
covering periods beginning on or after January 1, 2003. Earlier application is
encouraged. (Source Indonesian Institute of Accountants)
