QATAR DAVLATIDAGI ISLOM MOLIYA MUASSASALARI VA ULARDA MOLIYAVIY HISOB STANDARTLARINING QO‘LLANILISHI

Mualliflar

Annotasiya

Mazkur maqolada Qatar iqtisodiyotida islom moliyasining o‘rni, Qatarda joylashgan islom moliya muassasalari, jumladan, islom banklari, islom sug‘urta kompaniyalari va ularda amal qilinuvchi moliyaviy hisob standartlari haqida so‘z boradi. Qatarda qo‘llanilgan moliyaviy hisob standartlarining qonuniy asoslari yoritiladi. Qatar qonunchiligidagi tijorat tashkilotlari va islom moliya muassasalariga nisbatan moliyaviy hisobni qo‘llash qoidalari ko‘rib chiqiladi va mamlakatda qanday qilib ikki xil moliyaviy hisob standartlaridan foydalanilganligi ochib beriladi.

Kalit so‘zlar:

moliyaviy hisob buxgalteriya islom banklari tijorat tashkilotlari islom sug‘urta kompaniyalari AAOIFI standartlari IFRS standartlari

Bibliografik manbalar

Ahmed M.U., Sabirzyanov R., Rosman R. (2016) A critique on accounting for Murabaha Contract’, Journal of Islamic Accounting and Business Research, 7(3), pp. 190-201.

Annual report. QIB. (2023) https://www.qib.com.qa/en/investorrelations/fin ancial-information/annual-reports/

Arwani A. (2019) The implementation of IFRS in Indonesian Islamic accounting. Journal of Economics, Business, and Accountancy Ventura Vol. 21, No. 3, December 2018 – March 2019, pages 361 – 37.

Financial Reports, (2023). https://inma.qa/financial-reports/

Financial statement (2023) Consolidated financial statements for the year ended 31 december 2023. Qatar International Islamic Bank (Q.P.S.C.). https://www.qiib.com.qa/search/?q= consolidated%20financial%20statements

Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. Dukhan Bank. Q.P.S.C. https://www.dukhanbank.com/investor-relations/financial-information

Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. Masraf Al Rayan. Q.P.S.C. https://www.alrayan.com/en/investor-relations/financial-information/financial-statements

Financial statement (2023) Consolidated financial statements for the year ended 31 December 2023. QIIB. Q.P.S.C. https://www.qiib.com.qa/search/?q=consolidated%20financial%20 statements

GDP per Capita. (2022) https://www.worldometers.info/gdp/gdp-per-capita/#google_vignette

Ibrahim M., Hameed Sh. (2007) IFRS vs AAOIFI: The Clash of Standards? International Centre for Education in Islamic Finance. March.

Mohammed N.F., Fahmi F.M., Ahmad A.E. (2015) The influence of AAOIFI Accounting Standards in reporting Islamic financial institutions in Malaysia. Procedia Economics and Finance, 31, pp. 418–424.

Qonun, (2015) Qatar davlatining 2015-yil 11-sonli “Tijorat kompaniyalari toʻgʻrisida”gi qonuni, 269-band. https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID =16896&lawId=6656&language=ar

Report (2023). Islamic finance in Qatar. Publication Series by Bait Al-Mashura Finance Consultations. P. 22.

Siswantoro D., Ibrahim S.H. (2013) Should Islamic Accounting Standard Follow to international financial reporting standards (IFRS)? A lesson from Malaysia. Media Riset Akuntansi, Auditing & Informasi. 13(1), pp. 35-58.

Suandi A. (2013) Islamic Accounting in Indonesia: A Review from Current Global Situation. Waseda University Repository.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

QATAR DAVLATIDAGI ISLOM MOLIYA MUASSASALARI VA ULARDA MOLIYAVIY HISOB STANDARTLARINING QO‘LLANILISHI. (2024). Iqtisodiy Taraqqiyot Va Tahlil, 2(11), 165-171. https://doi.org/10.60078/2992-877X-2024-vol2-iss11-pp165-171