AAOIFI Shariah Standards
Ijarah and Ijarah Muntahia Bittamleek: Scope & Shariah Ruling
This standard covers operating leases of properties or Ijarah Muntahia Bittamleek, whether the Institution is the lessor or the lessee.
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This standard does not cover Sukuk al-Ijarah, as they are covered by Shariah Standard on Investment Sukuk, nor the employment of persons (labour contract), as it is covered by a separate standard.
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