Characteristics and principles of financial accounting in islamic financial institutions

QUDRATOVA, Laziza

Ислом тафаккури – Исламская мысль – Islamic thought – · 2026-yil

Annotatsiya

As Islamic finance is developing day by day, its unique aspects are attracting the attention of the society. The theme of financial accounting in Islamic finance is also becoming one of the necessary topics, for this reason, this article shows the principles, characteristics of accounting in Islamic financial institutions, and the types of reports prepared by Islamic financial institutions.

Maqola ma’lumotlari
MualliflarQUDRATOVA, Laziza
JurnalИслом тафаккури – Исламская мысль – Islamic thought –
NashriyotЎзбекистон халқаро ислом академияси
ISSN2181-9572
Nashr sanasi2026-08-03
Jild6
Son4
Betlar138-142
TilIngliz
Ilmiy sohaIslomshunoslik
Indeksga qo‘shilgan2026-09-16

Maqolaning asl sahifasi

Kalit so‘zlar

Islamic finance, Islamic banks, accounting, financial accounting, accounting policy, Islamic financial institutions, time value of money, AAOIFI organization, international accounting standards., исламские финансы, исламские банки, бухгалтерский учет, финансовый учет, учетная политика, исламские финансовые институты, временная стоимость денег, организация AAOIFI, международные стандарты бухгалтерского учета., islom moliyasi, islom banklari, buxgalteriya, moliyaviy hisob, hisob siyosati, islom moliya muassasalari, pulning vaqt qiymati, AAOIFI tashkiloti, buxgalteriya hisobini yuritishning xalqaro standartlari.

Ilmiy soha

Islomshunoslik

Iqtibos keltirish

APAQUDRATOVA, Laziza (2026). CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS. Ислом тафаккури – Исламская мысль – Islamic thought –, 6(4), 138-142. https://journals.iiau.uz/index.php/isltho/article/view/2069
GOST (OAK)QUDRATOVA, Laziza CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS // Ислом тафаккури – Исламская мысль – Islamic thought –. – 2026. – T. 6, № 4. – P. 138-142.
MLAQUDRATOVA, Laziza. “CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS.” Ислом тафаккури – Исламская мысль – Islamic thought –, 6(4), 138-142, 2026. https://journals.iiau.uz/index.php/isltho/article/view/2069
ChicagoQUDRATOVA, Laziza. “CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS.” Ислом тафаккури – Исламская мысль – Islamic thought –, 6(4), 138-142 (2026). https://journals.iiau.uz/index.php/isltho/article/view/2069
HarvardQUDRATOVA, Laziza (2026) ‘CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS’, Ислом тафаккури – Исламская мысль – Islamic thought –, 6(4), 138-142. https://journals.iiau.uz/index.php/isltho/article/view/2069
BibTeX
@article{qudratovalaziza2026,
  title = {CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS},
  author = {QUDRATOVA, Laziza},
  journal = {Ислом тафаккури – Исламская мысль – Islamic thought –},
  year = {2026},
  volume = {6},
  number = {4},
  pages = {138-142},
  url = {https://journals.iiau.uz/index.php/isltho/article/view/2069}
}

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