This qualitative study provides an in-depth analysis of the balance-sheet implications of the draft AAOIFI Shari’ah Standard No. 62 (SS 62) for Islamic banks across the Gulf Cooperation Council (GCC). Addressing key regulatory and reporting distinctions, the paper clarifies how evolving Shari’ah guidelines for Sukuk structures indirectly shape asset-liability presentation, risk management, and financial disclosures.
Key Highlights & Value Takeaways
• Conceptual Clarity: Establishes a crucial distinction between SS 62 as a Shari’ah standard and dedicated Financial Accounting Standards (AAOIFI FAS / IFRS 9), showing how Shari’ah rules influence transaction designs before accounting rules dictate balance-sheet entries.
•Grounded in Official Reality: Incorporates the latest standard-setting developments, recognizing SS 62’s status as a draft under consultation to deliver forward-looking, realistic analysis rather than premature empirical claims.
•360° Institutional Assessment: Evaluates the ripple effects of proposed Sukuk structural changes across core banking functions—including asset-liability presentation, liquidity management, credit risk, and Shari’ah governance.
•Policy & Market Guidance: Outlines strategic considerations for GCC regulators and Islamic financial institutions navigating multi-jurisdictional compliance, disclosure obligations, and market stability.
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- Guyo Golicha Huqa (Autor), 2026, Potential Balance-Sheet Implications of AAOIFI Shari’ah Standard No. 62, Múnich, GRIN Verlag, https://www.grin.com/document/1759351
