Features of reflection of the murabahah agreement in the accounting of financial organizations

Batirova, Nilufar, Батирова, Нилуфар, Батирова, Нилуфар

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

This article reveals the specific aspects of accounting in Islamic financial institutions and the procedure for accounting for a murabaha agreement, which is one of the commercial agreements. The main points on financing of the negotiations are given, and the documents pay special attention to the description of transactions related to it. In particular, the features of the method chosen by the financial institution are discussed, as well as the accounting procedures in Islamic financial institutions, the similarities and differences in accounting in traditional and Islamic banks. The conclusion presents the main points regarding the implementation of the Murobaha trade agreement.

Maqola ma’lumotlari
MualliflarBatirova, Nilufar, Батирова, Нилуфар, Батирова, Нилуфар
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-01-31
Jild2
Son1
Betlar279-287
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss1-pp279-287
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss1-pp279-287 · Maqolaning asl sahifasi

Kalit so‘zlar

мурабаха, исламский финансовый институт, пропорциональный метод, метод признания доходов, бухгалтерский учет, murabaha, Islamic financial institution, proportional method, income recognition method, accounting, муробаҳа, ислом молия институти, мутаносиб усул, даромадни тан олиш усули, бухгалтерия ҳисоби

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABatirova, Nilufar, Батирова, Нилуфар, & Батирова, Нилуфар (2024). FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS. Иқтисодий тараққиёт ва таҳлил, 2(1), 279-287. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp279-287
GOST (OAK)Batirova, Nilufar, Батирова, Нилуфар, Батирова, Нилуфар FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 1. – P. 279-287. – DOI: 10.60078/2992-877x-2024-vol2-iss1-pp279-287.
MLABatirova, Nilufar, Батирова, Нилуфар, and Батирова, Нилуфар. “FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 2(1), 279-287, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp279-287
ChicagoBatirova, Nilufar, Батирова, Нилуфар, and Батирова, Нилуфар. “FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 2(1), 279-287 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp279-287
HarvardBatirova, Nilufar, Батирова, Нилуфар, and Батирова, Нилуфар (2024) ‘FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS’, Иқтисодий тараққиёт ва таҳлил, 2(1), 279-287. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp279-287
BibTeX
@article{batirovanilufar2024,
  title = {FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS},
  author = {Batirova, Nilufar and Батирова, Нилуфар and Батирова, Нилуфар},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {1},
  pages = {279-287},
  doi = {10.60078/2992-877x-2024-vol2-iss1-pp279-287},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp279-287}
}

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