This article discusses the application and modification of the leasing instrument, which is one of the types of services in Islamic finance. The important features of financing a lease transaction, as well as the relevant accounting policies and procedures are described and explained accordingly. In particular, if leasing is used as an instrument of Islamic finance, it is clarified that the presence of an asset as a basis in the lease agreement, a complete description of all the terms and full implementation of the provisions of the agreement are one of the most important aspects. In conclusion, it is substantiated that the amount of fair rent in this type of agreement does not lead to any unjust enrichment as a result of the exchange of opposite value.
| Mualliflar | BATIROVA , Nilufar |
|---|---|
| Jurnal | Ислом тафаккури – Исламская мысль – Islamic thought – |
| Nashriyot | Ўзбекистон халқаро ислом академияси |
| ISSN | 2181-9572 |
| Nashr sanasi | 2026-08-03 |
| Jild | 7 |
| Son | 4 |
| Betlar | 94-99 |
| Til | Ingliz |
| Ilmiy soha | Islomshunoslik |
| Indeksga qo‘shilgan | 2026-09-16 |
Lease, agreement, rental income, business activity, asset, commercial instrument, financial lease, operating lease., Аренда, договор, рентный доход, хозяйственная деятельность, актив, коммерческий инструмент, финансовая аренда, операционная аренда., Ijara, shartnoma, ijara daromadi, iqtisodiy faoliyat, aktiv, savdo instrumenti, moliyaviy ijara, operativ ijara.
| APA | BATIROVA , Nilufar (2026). FEATURES OF THE LEASE AGREEMENT. Ислом тафаккури – Исламская мысль – Islamic thought –, 7(4), 94-99. https://journals.iiau.uz/index.php/isltho/article/view/1863 |
|---|---|
| GOST (OAK) | BATIROVA , Nilufar FEATURES OF THE LEASE AGREEMENT // Ислом тафаккури – Исламская мысль – Islamic thought –. – 2026. – T. 7, № 4. – P. 94-99. |
| MLA | BATIROVA , Nilufar. “FEATURES OF THE LEASE AGREEMENT.” Ислом тафаккури – Исламская мысль – Islamic thought –, 7(4), 94-99, 2026. https://journals.iiau.uz/index.php/isltho/article/view/1863 |
| Chicago | BATIROVA , Nilufar. “FEATURES OF THE LEASE AGREEMENT.” Ислом тафаккури – Исламская мысль – Islamic thought –, 7(4), 94-99 (2026). https://journals.iiau.uz/index.php/isltho/article/view/1863 |
| Harvard | BATIROVA , Nilufar (2026) ‘FEATURES OF THE LEASE AGREEMENT’, Ислом тафаккури – Исламская мысль – Islamic thought –, 7(4), 94-99. https://journals.iiau.uz/index.php/isltho/article/view/1863 |
| BibTeX | @article{batirovanilufar2026,
title = {FEATURES OF THE LEASE AGREEMENT},
author = {BATIROVA , Nilufar},
journal = {Ислом тафаккури – Исламская мысль – Islamic thought –},
year = {2026},
volume = {7},
number = {4},
pages = {94-99},
url = {https://journals.iiau.uz/index.php/isltho/article/view/1863}
} |
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