MOLIYAVIY HISOBDAGI INNOVATSIYALAR VA MUROBOHA OPERATSIYALARINI TAHLIL QILISH BARQAROR IQTISODIY RIVOJLANISHNING OMILI SIFATIDA

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss10-pp111-116

Annotasiya

Ushbu maqolada Murobaha operatsiyalarini moliyaviy hisobotlarida aks ettirish qonun-qoidalari ko‘rib chiqiladi va tahlil qilinadi, Murobaha operatsiyalarini amalga oshirish bosqichlari va uni amalga oshirish uchun qo‘yilgan shartlar keltiriladi. Murobaha operatsiyalarining ikkiyoqlama yozuv asosida tan olish jarayonlari tahlil qilinadi va misollar yordamida yoritiladi. Shuningdek, Murobaha operatsiyalarining barqaror iqtisodiy rivojlanishdagi roli ochib beriladi.

Kalit so‘zlar:

moliyaviy hisob murobaha debet kredit arbun bo‘lib to‘lash

Bibliografik manbalar

Ahmed, Mezbah U., Ruslan Sabirzyanov, and Romzie Rosman. (2016): A critique on accounting for Murabaha contract: A comparative analysis of IFRS and AAOIFI accounting standards. Journal of Islamic Accounting and Business Research 7: 190–201.

Atmeh M. and Maali B., (2017) "An accounting perspective on the use of combined contracts and donations in Islamic financial transactions".

Habib, Syeda Fahmida. (2018). Fundamentals of Islamic Finance and Banking. Hoboken: John Wiley & Sons.

Hamid Sh. (2007): Accounting and auditing for Islamic financial institutions. Accounting and auditing organization for Islamic financial institutions. First edition, 572 p.

Law of the Republic of Uzbekistan (1996) "On Banks and Banking Activities". Tashkent city, April 25, No. 216.

Moosa R. (2023): An Overview of Islamic Accounting: The Murabaha Contract.. Journal of Risk and Financial Management.. 16, 335.

Nethercott, Craig R., and David M. Eisenberg. (2012): Islamic Finance Law and Practice. Oxford: Oxford University Press.

Nunu Sh.H. Ahmed S.S. ( 2014): Financial Accounting and Reporting for Islamic Banks. Kuala Lumpur: IBFIM, 148 p. Purwanto T.A., (2019) "Implementation of Murabaha Transaction in Sharia Bank Case Study in Indonesia".

Schoon, Natalie. (2016): Modern Islamic Banking: Products and Processes in Practice. Hoboken: John Wiley & Sons.

Velayutham, Sivakumar. (2014): Conventional accounting vs Islamic accounting: The debate revisited. Journal of Islamic Accounting and Business Research 5: 126–41.

Zineb, Shayeh, and Mondher Bellalah. (2013): Introduction to Islamic finance and Islamic banking: From theory to innovations. In Islamic Banking and Finance. Edited by Mondher Bellalah and Omar Masood. Cambridge: Cambridge Scholars Publishing, pp. 1–70.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Qudratova, L. (2024). MOLIYAVIY HISOBDAGI INNOVATSIYALAR VA MUROBOHA OPERATSIYALARINI TAHLIL QILISH BARQAROR IQTISODIY RIVOJLANISHNING OMILI SIFATIDA. Iqtisodiy taraqqiyot va tahlil, 2(10), 111–116. https://doi.org/10.60078/2992-877X-2024-vol2-iss10-pp111-116