Methods for determining the Zakat (AAOIFI)
The Sharia Standard No. 35 issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) states:
The Zakat is determined in one of two ways:
• Net assets method
Method of net invested assets.
The basis of the evaluation in the two methods is different, but if the difference was taken into account in those foundations the result was the same
