AAOIFI Shari'ah Standard No. (9): Ijarah and Ijarah Muntahia Bittamleek
AAOIFI — Accounting and Auditing Organization for Islamic Financial Institutions
What this source says
AAOIFI Shari'ah Standard No. 9 sets the conditions for Islamic leasing (ijarah) and lease-to-own arrangements (ijarah muntahia bittamleek), including that the lessor must own the leased asset and bear the ownership risks and major maintenance for the lease to be valid.
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. (9): Ijarah and Ijarah Muntahia Bittamleek
- 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-financeijarahleasingstandardsstructures
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