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This article examines and analyzes the rules for reflecting Murobaha operations in financial statements, the stages of implementation of Murobaha operations and the conditions for its implementation. The processes of recognition of Murobaha transactions based on two-way writing are analyzed and illustrated with the help of examples. Also, the role of Murobaha operations in sustainable economic development will be revealed.

  • Ўқишлар сони 6
  • Нашр санаси 31-10-2024
  • Мақола тилиIngliz
  • Саҳифалар сони111-116
English

This article examines and analyzes the rules for reflecting Murobaha operations in financial statements, the stages of implementation of Murobaha operations and the conditions for its implementation. The processes of recognition of Murobaha transactions based on two-way writing are analyzed and illustrated with the help of examples. Also, the role of Murobaha operations in sustainable economic development will be revealed.

Ўзбек

Ushbu maqolada Murobaha operatsiyalarini moliyaviy hisobotlarida aks ettirish qonun-qoidalari ko‘rib chiqiladi va tahlil qilinadi, Murobaha operatsiyalarini amalga oshirish bosqichlari va uni amalga oshirish uchun qo‘yilgan shartlar keltiriladi. Murobaha operatsiyalarining ikkiyoqlama yozuv asosida tan olish jarayonlari tahlil qilinadi va misollar yordamida yoritiladi. Shuningdek, Murobaha operatsiyalarining barqaror iqtisodiy rivojlanishdagi roli ochib beriladi.

Русский

В данной статье рассматриваются и анализируются правила отражения операции Муробаха в финансовой отчетности, этапы осуществления операции Муробаха и условия ее осуществления. Анализируются и иллюстрируются на примерах процессы распознавания транзакций Муробаха на основе двусторонней записи. Также будет раскрыта роль операций Муробаха в устойчивом экономическом развитии.

Муаллифнинг исми Лавозими Ташкилот номи
1 Qudratova L.. - O‘zbekiston xalqaro islom akademiyasi
Ҳавола номи
1 Ahmed, Mezbah U., Ruslan Sabirzyanov, and Romzie Rosman. (2016): A critique on accounting for Murabaha contract: A comparative analysis of IFRS and AAOIFI accounting standards. Journal of Islamic Accounting and Business Research 7: 190–201.
2 Atmeh M. and Maali B., (2017) "An accounting perspective on the use of combined contracts and donations in Islamic financial transactions".
3 Habib, Syeda Fahmida. (2018). Fundamentals of Islamic Finance and Banking. Hoboken: John Wiley & Sons.
4 Hamid Sh. (2007): Accounting and auditing for Islamic financial institutions. Accounting and auditing organization for Islamic financial institutions. First edition, 572 p.
5 Law of the Republic of Uzbekistan (1996) "On Banks and Banking Activities". Tashkent city, April 25, No. 216.
6 Moosa R. (2023): An Overview of Islamic Accounting: The Murabaha Contract.. Journal of Risk and Financial Management.. 16, 335.
7 Nethercott, Craig R., and David M. Eisenberg. (2012): Islamic Finance Law and Practice. Oxford: Oxford University Press.
8 Nunu Sh.H. Ahmed S.S. ( 2014): Financial Accounting and Reporting for Islamic Banks. Kuala Lumpur: IBFIM, 148 p.
9 Purwanto T.A., (2019) "Implementation of Murabaha Transaction in Sharia Bank Case Study in Indonesia".
10 Schoon, Natalie. (2016): Modern Islamic Banking: Products and Processes in Practice. Hoboken: John Wiley & Sons.
11 Velayutham, Sivakumar. (2014): Conventional accounting vs Islamic accounting: The debate revisited. Journal of Islamic Accounting and Business Research 5: 126–41.
12 Zineb, Shayeh, and Mondher Bellalah. (2013): Introduction to Islamic finance and Islamic banking: From theory to innovations. In Islamic Banking and Finance. Edited by Mondher Bellalah and Omar Masood. Cambridge: Cambridge Scholars Publishing, pp. 1–70.
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