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Statement of Principles
SOP Title Issuance Date Effective Date Remarks
SOP 12004 Exempt Entities June 2000 -

Superseded upon withdrawal of PERS

SOP 2 Interim Financial Reporting June 2000 - Superseded by MASB 26
SOP 3 Management Commentary 28 Feb 2013 28 Feb 2013 -
SOP i-1 Financial Reporting from an Islamic Perspective 15 Sep 2009 - -