Islomiy moliyaviy instrumentlar va ularni hisobga olishning tijorat banklari buxgalteriyasiga ta’siri

Oydin Valiyeva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: Ushbu maqolada islomiy moliyaviy instrumentlarning tijorat banklari faoliyatiga, xususan, ularning buxgalteriyahisobiga ko‘rsatadigan ta’siri tahlil qilinadi. Shariatga asoslangan moliyaviy vositalarning o‘ziga xos xususiyatlari, ularnian’anaviy bank mahsulotlaridan ajratib turuvchi jihatlari hamda buxgalteriya hisobida ularni aks ettirish usullari ko‘ribchiqiladi. Islomiy moliyaviy instrumentlar buxgalteriya tizimida yangi yondashuvlarni joriy etishni talab qiladi va bu boradaxalqaro standartlarning roli alohida yoritiladi

Keywords: islomiy moliya; tijorat banklari; buxgalteriya hisobi; Shariatga mos moliyaviy instrumentlar; mudaraba; musharaka; ijar; murabaha; sukuk; AAOIFI standartlari (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:5384

DOI: 10.5281/zenodo.15465667

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