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.
| Mualliflar | Batirova, Nilufar, Батирова, Нилуфар, Батирова, Нилуфар |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-01-31 |
| Jild | 2 |
| Son | 1 |
| Betlar | 279-287 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss1-pp279-287 |
DOI: 10.60078/2992-877x-2024-vol2-iss1-pp279-287 · Maqolaning asl sahifasi
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
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