This study aims to know the extent required of Financial Accounting Standard (FAS) for sharia pawn (rahn) industry also requirement of presentation of sharia pawn (rahn) financial report separately from conventional and in accordance with standard. The object of this research is a Sharia Branch Office and three Unit Branches of Sharia Pawnshops. The subjects of this study consist of Shariah Accounting Experts, Practitioners of Sharia Pawn, and the regulator is the financial services authority. This study used qualitative descriptive method. Based on the analysis that has been done, the researcher concludes that FAS for sharia pawn industry is needed and presentation of financial statements separately and in accordance with the standard must be done. These factors include Shariah compliance, the need for recording and presentation of financial statements that can be acconducted for stakeholders, sharia pawnshop directly related to the wider community, providing guidance for policy makers to make the right rules as well as to supervise, and spur the growth of sharia pawn business. The presentation of sharia financial statements separately with conventional and in accordance with the standard must be done to prevent the mistake of mixing the haq and the false.