Features of financial reporting of islamic banks

Batirova, Nilufar, Батирова , Нилуфар, Batirova , Nilufar

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article highlights the specific features of Islamic banks' financial reporting. Financial statement forms are analyzed separately in accordance with the rules of conventional and Islamic accounting. Specifically, it highlights changes in the composition of the balance sheet, which reflects the financial position of an enterprise. The reasons for adding three additional financial statement forms to conventional accounting in Islamic accounting are explained in turn. The article also provides an example of a statement of changes in restricted investments. Finally, the article concludes with conclusions regarding the distribution of profits and losses in Islamic banks.

Maqola ma’lumotlari
MualliflarBatirova, Nilufar, Батирова , Нилуфар, Batirova , Nilufar
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-12-29
Jild3
Son12
Betlar47-54
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss12-pp47-54
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss12-pp47-54 · Maqolaning asl sahifasi

Kalit so‘zlar

financial statements, assets, liabilities, obligations, income, expenses, equity, changes, investments, property, финансовая отчетность, активы, обязательства, доход, расходы, капитал, изменения, инвестиции, Moliyaviy hisobot, aktiv, passiv, majburiyat, daromad, xarajat, kapital, o‘zgarish, investitsiya

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABatirova, Nilufar, Батирова , Нилуфар, & Batirova , Nilufar (2025). FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS. Иқтисодий тараққиёт ва таҳлил, 3(12), 47-54. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp47-54
GOST (OAK)Batirova, Nilufar, Батирова , Нилуфар, Batirova , Nilufar FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 47-54. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp47-54.
MLABatirova, Nilufar, Батирова , Нилуфар, and Batirova , Nilufar. “FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 47-54, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp47-54
ChicagoBatirova, Nilufar, Батирова , Нилуфар, and Batirova , Nilufar. “FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 47-54 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp47-54
HarvardBatirova, Nilufar, Батирова , Нилуфар, and Batirova , Nilufar (2025) ‘FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS’, Иқтисодий тараққиёт ва таҳлил, 3(12), 47-54. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp47-54
BibTeX
@article{batirovanilufar2025,
  title = {FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS},
  author = {Batirova, Nilufar and Батирова , Нилуфар and Batirova , Nilufar},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {12},
  pages = {47-54},
  doi = {10.60078/2992-877x-2025-vol3-iss12-pp47-54},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp47-54}
}

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