Standard 59 & Murabahas

June 2021

Dentons analyses Murabaha financings post-AAOIFI Standard 59 and offers a couple of alternative approaches while the dust settles. The adoption of Shari’a Standard Number 59 regarding the Sale of Debt (Standard 59) by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) and, in turn, in the United Arab Emirates (UAE) by the UAE Central Bank is causing some...

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Standard 59 & Murabahas

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