أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Saudi follows IAS and hence IFRS .When enforcement is there through Law, all entities are supposed to follow naturally the enforcement only.
I donot know whether they made exception for the entities complying with the Shariate.But in my limited experience, Audit Reports certified the compliance with Shariate and IAS/IFRS together.