This article discusses the application and modification of lease instrument, which is one of the services of Islamic finance. The important features of financing the lease transaction and the corresponding accounting policy and procedure are described and explained. In particular, it is emphasized that when using lease as an instrument of Islamic finance, the presence of an asset in the lease agreement, full provision of all descriptions and full fulfillment of the terms of the contract are among the most important aspects. In conclusion, it is substantiated that with this type of contract, the amount of fair rent does not lead to unjust enrichment as a result of the exchange of opposite values.
| Mualliflar | Batirova, Nilufar, Батирова, Нилуфар, Batirova, Nilufar |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-09-30 |
| Jild | 2 |
| Son | 9 |
| Betlar | 243-249 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss9-pp243-49 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss9-pp243-49 · Maqolaning asl sahifasi
аренда, контракт, доход от аренды, экономическая деятельность, актив, торговый инструмент, финансовая аренда, операционная аренда, lease, contract, rental income, economic activity, asset, trading instrument, financial lease, operating lease, ijara, shartnoma, ijara daromadi, iqtisodiy faoliyat, aktiv, savdo vositasi, moliyaviy lizing, operatsion lizing
| APA | Batirova, Nilufar, Батирова, Нилуфар, & Batirova, Nilufar (2024). FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE. Иқтисодий тараққиёт ва таҳлил, 2(9), 243-249. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp243-49 |
|---|---|
| GOST (OAK) | Batirova, Nilufar, Батирова, Нилуфар, Batirova, Nilufar FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 9. – P. 243-249. – DOI: 10.60078/2992-877x-2024-vol2-iss9-pp243-49. |
| MLA | Batirova, Nilufar, Батирова, Нилуфар, and Batirova, Nilufar. “FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE.” Иқтисодий тараққиёт ва таҳлил, 2(9), 243-249, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp243-49 |
| Chicago | Batirova, Nilufar, Батирова, Нилуфар, and Batirova, Nilufar. “FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE.” Иқтисодий тараққиёт ва таҳлил, 2(9), 243-249 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp243-49 |
| Harvard | Batirova, Nilufar, Батирова, Нилуфар, and Batirova, Nilufar (2024) ‘FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE’, Иқтисодий тараққиёт ва таҳлил, 2(9), 243-249. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp243-49 |
| BibTeX | @article{batirovanilufar2024,
title = {FEATURES OF LEASE AGREEMENT IN ISLAMIC FINANCE},
author = {Batirova, Nilufar and Батирова, Нилуфар and Batirova, Nilufar},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {9},
pages = {243-249},
doi = {10.60078/2992-877x-2024-vol2-iss9-pp243-49},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp243-49}
} |
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