AAOIFI Shari'ah Standard No. (17): Investment Sukuk
AAOIFI — Accounting and Auditing Organization for Islamic Financial Institutions
What this source says
AAOIFI Shari'ah Standard No. 17 defines investment sukuk as certificates of equal value representing undivided ownership shares in tangible assets, usufructs, or services, so that returns flow from real ownership and risk rather than from a debt obligation paying interest.
Wording inside quotation marks is quoted from the source. The rest is this notebook’s summary of it — read the original before relying on it.
Provenance
- Source
- AAOIFI Shari'ah Standard No. (17): Investment Sukuk
- School / basis
- Comparative
- Added
- 2026-06-03
- Trust
- A position recorded from a named, published source — reported accurately, not independently adjudicated.
Compiler’s note
Paraphrase of the documented standard (not a verbatim quote of its text).
Topics
islamic-financesukukstandardscapital-marketsstructures
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