According to the Standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Prof. Dr. Hussein Mohammad Samhan Part Two: Murabaha Sale and Other Deferred Sales Financial Accounting Standard No. (28)

Part Two: Murabaha Sale and Other Deferred Sales Financial Accounting Standard No. (28) 2-1 Deferred sale 2-2 Conditions for the validity of deferred sale 2-3 The concept of Murabaha: 2-4 Conditions for the validity of the Murabaha sale contract to the buyer: 2-5 Murabaha forms (compound Murabaha sale): 2-6 Practical procedures for Murabaha sales in Islamic banks: 2-7 Financial Accounting Standard No. (28): Murabaha and Other Deferred Sales 2-7-1 Accounting for Murabaha and other deferred sales in the seller's books 2-7-2 Takaful Fund (mutual insurance) in Islamic banks: 2-7-3 Murabaha and other deferred sales in the buyer's financial statements 2-8 Practical cases