Mazkur maqolada Qatar iqtisodiyotida islom moliyasining o‘rni, Qatarda joylashgan islom moliya muassasalari, jumladan, islom banklari, islom sug‘urta kompaniyalari va ularda amal qilinuvchi moliyaviy hisob standartlari haqida so‘z boradi. Qatarda qo‘llanilgan moliyaviy hisob standartlarining qonuniy asoslari yoritiladi. Qatar qonunchiligidagi tijorat tashkilotlari va islom moliya muassasalariga nisbatan moliyaviy hisobni qo‘llash qoidalari ko‘rib chiqiladi va mamlakatda qanday qilib ikki xil moliyaviy hisob standartlaridan foydalanilganligi ochib beriladi.
Mazkur maqolada Qatar iqtisodiyotida islom moliyasining o‘rni, Qatarda joylashgan islom moliya muassasalari, jumladan, islom banklari, islom sug‘urta kompaniyalari va ularda amal qilinuvchi moliyaviy hisob standartlari haqida so‘z boradi. Qatarda qo‘llanilgan moliyaviy hisob standartlarining qonuniy asoslari yoritiladi. Qatar qonunchiligidagi tijorat tashkilotlari va islom moliya muassasalariga nisbatan moliyaviy hisobni qo‘llash qoidalari ko‘rib chiqiladi va mamlakatda qanday qilib ikki xil moliyaviy hisob standartlaridan foydalanilganligi ochib beriladi.
В данной статье рассматривается роль исламских финансов в экономике Катара, исламские финансовые институты, расположенные в Катаре, в том числе исламские банки, исламские страховые компании и используемые в них стандарты финансового учета. Будет рассмотрена правовая основа стандартов финансового учета, используемых в Катаре. В нем рассматривается применение правил финансового учета в катарском законодательстве к коммерческим организациям и исламским финансовым учреждениям, а также показано, как в стране используются два разных стандарта финансового учета.
This article discusses the role of Islamic finance in Qatar’s economy, Islamic financial institutions located in Qatar, including Islamic banks, Islamic insurance companies, and the financial accounting standards used in them. The legal basis of the financial accounting standards used in Qatar will be covered. It examines the application of financial accounting rules in Qatari law to commercial organizations and Islamic financial institutions and reveals how two different financial accounting standards are used in the country.
| № | Author name | position | Name of organisation |
|---|---|---|---|
| 1 | Jiyanov U.. | - | O‘zbekiston xalqaro islom akademiyasi |
| 2 | Qudratova L.U. | - | O‘zbekiston xalqaro islom akademiyasi |
| № | Name of reference |
|---|---|
| 1 | Ahmed M.U., Sabirzyanov R., Rosman R. (2016) A critique on accounting for Murabaha Contract’, Journal of Islamic Accounting and Business Research, 7(3), pp. 190-201. |
| 2 | Annual report. QIB. (2023) https://www.qib.com.qa/en/investorrelations/fin ancial information/annual-reports/ |
| 3 | Arwani A. (2019) The implementation of IFRS in Indonesian Islamic accounting. Journal of Economics, Business, and Accountancy Ventura Vol. 21, No. 3, December 2018 – March 2019, pages 361 – 37. |
| 4 | Financial Reports, (2023). https://inma.qa/financial-reports/ |
| 5 | Financial statement (2023) Consolidated financial statements for the year ended 31 december 2023. Qatar International Islamic Bank (Q.P.S.C.). https://www.qiib.com.qa/search/?q= consolidated%20financial%20statements |
| 6 | Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. Dukhan Bank. Q.P.S.C. https://www.dukhanbank.com/investor relations/financial-information |
| 7 | Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. Masraf Al Rayan. Q.P.S.C. https://www.alrayan.com/en/investor relations/financial-information/financial-statements |
| 8 | Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. QIIB. per https://www.qiib.com.qa/search/?q=consolidated%20financial%20 statements GDP Capita. (2022) Q.P.S.C. https://www.worldometers.info/gdp/gdp-per capita/#google_vignette |
| 9 | Ibrahim M., Hameed Sh. (2007) IFRS vs AAOIFI: The Clash of Standards? International Centre for Education in Islamic Finance. March. |
| 10 | Mohammed N.F., Fahmi F.M., Ahmad A.E. (2015) The influence of AAOIFI Accounting Standards in reporting Islamic financial institutions in Malaysia. Procedia Economics and Finance, 31, pp. 418–424. |
| 11 | Qonun, (2015) Qatar davlatining 2015-yil 11-sonli “Tijorat kompaniyalari toʻgʻrisida”gi qonuni, 269-band. https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID =16896&lawId=6656&language=ar |
| 12 | Report (2023). Islamic finance in Qatar. Publication Series by Bait Al-Mashura Finance Consultations. P. 22. |
| 13 | Siswantoro D., Ibrahim S.H. (2013) Should Islamic Accounting Standard Follow to international financial reporting standards (IFRS)? A lesson from Malaysia. Media Riset Akuntansi, Auditing & Informasi. 13(1), pp. 35-58. |
| 14 | Suandi A. (2013) Islamic Accounting in Indonesia: A Review from Current Global Situation. Waseda University Repository. |