Features of the murabaha contract

BATIROVA , Nilufar

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

Annotatsiya

This article talks about the use and modification of Murabaha, one of the asset-based financing and trading contracts in Islamic finance. The important features of Murabaha’s financing and related accounting policies and procedures are described and explained accordingly. In particular, if trade credit is used as an Islamic financing instrument, it is clarified that one of the most important aspects is the presence of an asset as the basis in trade or lease agreements. In conclusion, it is noted that the presence of an asset as a basis in this type of contract allows the replacement of a loan or advance in the form of a trade credit, and the issue of trade and transparency based on trust management is paramount in determining the premium between value and profit for the client.

Maqola ma’lumotlari
MualliflarBATIROVA , Nilufar
JurnalИслом тафаккури – Исламская мысль – Islamic thought –
NashriyotЎзбекистон халқаро ислом академияси
ISSN2181-9572
Nashr sanasi2026-08-04
Jild7
Son1
Betlar117-124
TilIngliz
Ilmiy sohaIslomshunoslik
Indeksga qo‘shilgan2026-09-16

Maqolaning asl sahifasi

Kalit so‘zlar

Murabaha, selling instruments, Islamic financial institution, traditional lending, rent, rental income, equity capital, distribution of losses., Мурабаха, инструменты продажи, исламский финансовый институт, традиционное кредитование, рента, рентный доход, собственный капитал, распределение убытков., Murobaha, savdo instrumentlari, islom moliyasi muassasasi, an’anaviy kreditlash, ijara, ijara daromadi, kapital, zararni taqsinlash.

Ilmiy soha

Islomshunoslik

Iqtibos keltirish

APABATIROVA , Nilufar (2026). FEATURES OF THE MURABAHA CONTRACT. Ислом тафаккури – Исламская мысль – Islamic thought –, 7(1), 117-124. https://journals.iiau.uz/index.php/isltho/article/view/2327
GOST (OAK)BATIROVA , Nilufar FEATURES OF THE MURABAHA CONTRACT // Ислом тафаккури – Исламская мысль – Islamic thought –. – 2026. – T. 7, № 1. – P. 117-124.
MLABATIROVA , Nilufar. “FEATURES OF THE MURABAHA CONTRACT.” Ислом тафаккури – Исламская мысль – Islamic thought –, 7(1), 117-124, 2026. https://journals.iiau.uz/index.php/isltho/article/view/2327
ChicagoBATIROVA , Nilufar. “FEATURES OF THE MURABAHA CONTRACT.” Ислом тафаккури – Исламская мысль – Islamic thought –, 7(1), 117-124 (2026). https://journals.iiau.uz/index.php/isltho/article/view/2327
HarvardBATIROVA , Nilufar (2026) ‘FEATURES OF THE MURABAHA CONTRACT’, Ислом тафаккури – Исламская мысль – Islamic thought –, 7(1), 117-124. https://journals.iiau.uz/index.php/isltho/article/view/2327
BibTeX
@article{batirovanilufar2026,
  title = {FEATURES OF THE MURABAHA CONTRACT},
  author = {BATIROVA , Nilufar},
  journal = {Ислом тафаккури – Исламская мысль – Islamic thought –},
  year = {2026},
  volume = {7},
  number = {1},
  pages = {117-124},
  url = {https://journals.iiau.uz/index.php/isltho/article/view/2327}
}

Boshqa maqola uchun iqtibos tayyorlash

Ислом тафаккури – Исламская мысль – Islamic thought – jurnalidan boshqa maqolalar

Ислом тафаккури – Исламская мысль – Islamic thought – — barcha maqolalar · 2026-yil arxivi

BATIROVA , Nilufar — boshqa maqolalari

Islomshunoslik sohasidagi boshqa maqolalar

Islomshunoslik sohasidagi OAK jurnallari