Features of accounting for the istisna agreement in financial institutions

Batirova , Nilufar, Батирова , Нилуфар, Батирова , Нилуфар

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article discusses one of the methods of Islamic financing – istisna, which is one of the methods of financing financial institutions, and also reveals its essence. The features and specificity of istisna, as a method of financing based on the principles of Islamic economics, are considered. The features of accounting for istisna as a financial instrument, as well as its advantages and disadvantages compared to other financial instruments, in particular, salam, are covered. It also sets out the legal basis and procedures for applying this instrument. The forms of payment in istisna and the sequence of transactions using this instrument are consistently analyzed. Also analyzes the main similarities and differences of the istisna instrument with financial instruments offered by traditional financial institutions. The article concludes with conclusions about the benefits of using the istisna tool.

Maqola ma’lumotlari
MualliflarBatirova , Nilufar, Батирова , Нилуфар, Батирова , Нилуфар
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-01-31
Jild3
Son1
Betlar300-308
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss1-pp300-308
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss1-pp300-308 · Maqolaning asl sahifasi

Kalit so‘zlar

истисна, финансирование, производство, товаров, контракт, график платежей, исключительные расходы, istisna, financing, production of goods, contract, payment schedule, exceptional expenses, истисна, молиялаштириш, товар ишлаб чиқариш, шартнома, тўлов жадвали, истисна харажатлари

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABatirova , Nilufar, Батирова , Нилуфар, & Батирова , Нилуфар (2025). FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS. Иқтисодий тараққиёт ва таҳлил, 3(1), 300-308. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp300-308
GOST (OAK)Batirova , Nilufar, Батирова , Нилуфар, Батирова , Нилуфар FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 1. – P. 300-308. – DOI: 10.60078/2992-877x-2025-vol3-iss1-pp300-308.
MLABatirova , Nilufar, Батирова , Нилуфар, and Батирова , Нилуфар. “FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 3(1), 300-308, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp300-308
ChicagoBatirova , Nilufar, Батирова , Нилуфар, and Батирова , Нилуфар. “FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 3(1), 300-308 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp300-308
HarvardBatirova , Nilufar, Батирова , Нилуфар, and Батирова , Нилуфар (2025) ‘FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS’, Иқтисодий тараққиёт ва таҳлил, 3(1), 300-308. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp300-308
BibTeX
@article{batirovanilufar2025,
  title = {FEATURES OF ACCOUNTING FOR THE ISTISNA AGREEMENT IN FINANCIAL INSTITUTIONS},
  author = {Batirova , Nilufar and Батирова , Нилуфар and Батирова , Нилуфар},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {1},
  pages = {300-308},
  doi = {10.60078/2992-877x-2025-vol3-iss1-pp300-308},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp300-308}
}

Boshqa maqola uchun iqtibos tayyorlash

Иқтисодий тараққиёт ва таҳлил jurnalidan boshqa maqolalar

Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi

Batirova , Nilufar — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari