Islomiy moliyaviy instrumentlar va ularni hisobga olishning tijorat banklari buxgalteriyasiga ta’siri
DOI:
https://doi.org/10.5281/zenodo.15465667Keywords:
islomiy moliya, tijorat banklari, buxgalteriya hisobi, Shariatga mos moliyaviy instrumentlar, mudaraba, musharaka, ijar, murabaha, sukuk, AAOIFI standartlariAbstract
Ushbu maqolada islomiy moliyaviy instrumentlarning tijorat banklari faoliyatiga, xususan, ularning buxgalteriya
hisobiga ko‘rsatadigan ta’siri tahlil qilinadi. Shariatga asoslangan moliyaviy vositalarning o‘ziga xos xususiyatlari, ularni
an’anaviy bank mahsulotlaridan ajratib turuvchi jihatlari hamda buxgalteriya hisobida ularni aks ettirish usullari ko‘rib
chiqiladi. Islomiy moliyaviy instrumentlar buxgalteriya tizimida yangi yondashuvlarni joriy etishni talab qiladi va bu borada
xalqaro standartlarning roli alohida yoritiladi
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