Structuring Sukuk under AAOIFI Shari’ah, Financial Accounting and Governance Standards – Arabic
October 13 @ 1:00 pm - October 14 @ 4:00 pm
Structuring Sukuk under AAOIFI Shari’ah, Financial Accounting and Governance Standards is a two-day workshop covering the Shari’ah, financial accounting and governance requirements applicable to Sukuk throughout their lifecycle.
Event Details
- Date: 13–14 October 2026
- Time: Day 1: 9:00 AM–4:00 PM; Day 2: 1:00 PM–4:00 PM
- Format: Hybrid
- Language: Arabic
- Level: Intermediate to Advanced
- Venue: AAOIFI Office
- Fee: USD 850
- Organizer: AAOIFI
Workshop Overview
The workshop focuses on the requirements and practical considerations involved in Sukuk structuring, including AAOIFI Shari’ah Standards, financial accounting requirements and governance requirements throughout the Sukuk lifecycle.
Key Objectives
- Enhance understanding of accounting and financial reporting requirements for Sukuk throughout their lifecycle in accordance with AAOIFI financial accounting standards, including FAS 29, FAS 33 and FAS 34.
- Understand and rationalise the challenges involved in implementing AAOIFI’s Shari’ah Standards.
- Understand the requirements of standardised implementation of the letter and spirit of the Shari’ah Standards.
- Enhance understanding of governance requirements for Sukuk throughout their lifecycle in accordance with AAOIFI Governance Standard GS 12, “Sukuk Governance”.
Target Audience
The workshop is intended for professionals and stakeholders in the Islamic finance and accounting sectors, including members of central Shari’ah boards, regulatory and supervisory authorities (RSAs), Shari’ah auditors, scholars, bankers and Islamic accountancy practitioners.
Instructional Method
The workshop will be delivered virtually and/or physically using presentations, Q&A and group discussions, and concept checkers.
Key Discussion Points
- AAOIFI Shari’ah Standards on Sukuk
- Overview of SS 17 and similarities with SS 62
- Updates in SS 62 and market perceptions
- Shari’ah requirements relating to the nature and form of Sukuk
- Underlying asset compliance
- Ownership
- Risk management and reserves
- Guarantees
- Purchase and sale undertakings
- Secondary market trading
- Composite Sukuk
- Shari’ah governance
- AAOIFI Financial Accounting Standards relating to Sukuk
- Categorisation and classification of Sukuk
- Initial and subsequent measurement
- Reclassification
- Presentation and disclosure requirements
- Accounting for Sukuk in the books of the originator or issuer
- Accounting for Sukuk in the books of Sukuk-holders or investors
- Challenges in implementation
- AAOIFI GS 12 “Sukuk Governance”
- Key pillars and principles for Sukuk governance
- Sukuk governance and management structure
- Pre-issuance considerations
- Considerations during the continuity of Sukuk
- Changes in Sukuk before intended maturity
- Considerations at maturity and liquidation
- Transparency and disclosure
Registration & Contact
Exclusive Discounts for AAOIFI & CIBAFI Members
Complimentary seats and up to 50% discount available for members.
Secure your seat and advance your knowledge in Islamic finance and Shari’ah governance.
To register: https://aaoifi.com/aaoifi-shariah-conference-workshops-october-2026/?lang=en
- Telephone: 00973 17375416
- Email: cbp@aaoifi.com