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Standar Akuntansi Syariah (SAS) ialah pendapat Standar Akuntansi Keuangan (PSAK)

Syariah yg ditujukan bagi entitas yg melaksanakan transaksi syariah baik entitas badan
syariah ataupun yayasan non syariah. Pengembangan SAS dilakukan bersama mengikuti
bentuk SAK umum namun berbasis syariah dgn mengacu buat fatwa MUI.

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