This article examines the content of Islamic accounting. An attempt is made to reveal its essence more broadly by comparing Islamic accounting with traditional accounting. The rates proposed by various scholars on Islamic accounting are presented and analyzed. For a complete understanding of Islamic accounting, the main features of the Islamic financial system are also discussed. Existing reports in financial statements and additional reporting forms added to them in Islamic accounting are also considered. The reasons for the appearance of additional items in the balance sheet and financial statements, the balance sheet items covered by these items, and a description of the financial transactions related to profits and losses are provided. In conclusion, the differences between the objectives of Islamic accounting and traditional accounting are highlighted
| Mualliflar | Batirova , Nilufar, Батирова , Нилуфар, Batirova , Nilufar |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-02-03 |
| Jild | 3 |
| Son | 1 |
| Betlar | 127-135 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp127-135 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp127-135 · Maqolaning asl sahifasi
accounting, financial system, financial accounting, Islamic financial institution, Islamic accounting, financial accounting and reporting, balance sheet, financial result, Islamic economic system, бухгалтерский учет, финансовая система, финансовый учет, исламское финансовое учреждение, исламский учет, финансовый учет и отчетность, баланс, финансовый результат, исламская экономическая система, buxgalteriya hisobi, moliya tizimi, moliyaviy hisob, islom moliya instituti, islom buxgalteriyasi, moliyaviy hisob va hisobot, balans, moliyaviy natija, islom iqtisodiy tizimi
| APA | Batirova , Nilufar, Батирова , Нилуфар, & Batirova , Nilufar (2026). THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 127-135. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp127-135 |
|---|---|
| GOST (OAK) | Batirova , Nilufar, Батирова , Нилуфар, Batirova , Nilufar THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 127-135. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp127-135. |
| MLA | Batirova , Nilufar, Батирова , Нилуфар, and Batirova , Nilufar. “THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 127-135, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp127-135 |
| Chicago | Batirova , Nilufar, Батирова , Нилуфар, and Batirova , Nilufar. “THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 127-135 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp127-135 |
| Harvard | Batirova , Nilufar, Батирова , Нилуфар, and Batirova , Nilufar (2026) ‘THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 127-135. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp127-135 |
| BibTeX | @article{batirovanilufar2026,
title = {THE ESSENCE OF ISLAMIC ACCOUNTING AND ITS SPECIFIC ASPECTS},
author = {Batirova , Nilufar and Батирова , Нилуфар and Batirova , Nilufar},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {1},
pages = {127-135},
doi = {10.60078/3060-4842-2026-vol3-iss1-pp127-135},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp127-135}
} |
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