AAOIFI Shari'ah Standard No. (13): Mudarabah
AAOIFI — Accounting and Auditing Organization for Islamic Financial Institutions
What this source says
AAOIFI Shari'ah Standard No. 13 governs mudarabah, where one party supplies capital and the other supplies labour, profits are shared by an agreed ratio, and financial loss is borne by the capital provider unless caused by the manager's misconduct or negligence. A guaranteed return to the capital provider is not permitted.
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. (13): Mudarabah
- 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-financemudarabahpartnershipstandardsstructures
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