FEATURES OF REFLECTION OF THE MURABAHAH AGREEMENT IN THE ACCOUNTING OF FINANCIAL ORGANIZATIONS
Abstract
This article reveals the specific aspects of accounting in Islamic financial institutions and the procedure for accounting for a murabaha agreement, which is one of the commercial agreements. The main points on financing of the negotiations are given, and the documents pay special attention to the description of transactions related to it. In particular, the features of the method chosen by the financial institution are discussed, as well as the accounting procedures in Islamic financial institutions, the similarities and differences in accounting in traditional and Islamic banks. The conclusion presents the main points regarding the implementation of the Murobaha trade agreement.
Keywords:
murabaha Islamic financial institution proportional method income recognition method accountingReferences
Archer S., Karin R. and T. Al-Deehani. (1998) Financial Contracting, Governance Structures and the Accounting Regulation of Islamic Banks: an analysis in terms of Agency Theory and Transaction Cost Economics // Journal of management and Government. Vol. 2.
Archer S.R. and T. Ahmed. (2003) Emerging standards for Islamic financial institutions: the case of the accounting and auditing organization for Islamic financial institutions/ World Bank, 9.
Cebeci İs. (2010) Modern Islam iktisadı literatüründe murabaha tartışmaları. Doktora tezi. – İstanbul: Marmara üniversitesi.
Kudryashov V.V. (2015) [Institutionalization of Islamic finance: the international and legal aspects]. Islam v sovremennom mire = Islam in the Modern World, vol. 11, no. 2, pp. 53–64. (In Russ.) URL: http://dx.doi.org/10.20536/2074-1529-2015-11-2-53-64
Грицишен Д.А. (2011) Регулирование бухгалтерского учета в мусульманских странах: общая Характеристика // Международный бухгалтерский учет. 2011. №15. URL: https://cyberleninka.ru/article/n/regulirovanie-buhgalterskogo-ucheta-v-musulmanskih-stranah-obschaya-harakteristika (дата обращения: 24.01.2024).
Клеблеева Р.Ш. (2014) Исламская модель бухгалтерского учета: предпосылки возникновения и история развития //Проблемы современной экономики. – №. 1 (49). – С. 272-278.
Мусаллямова М. Ф. и др. (2019) Особенности бухгалтерского учета и оценки специфических исламских финансовых инструментов.
Озиев Г. (2015) Контрактная основа исламского банкинга / Г. Озиев, М. Яндиев – М.: Исламская кн. – 110 с.
Султанбекова Д.Н. (2017) Особенности исламской модели бухгалтерского учета.
Хаззар М.Э., Михеева И.Е., Алексеева Д.Г. (2018) Правовые особенности этического (исламского) банкинга (на примере договора мурабаха) //Вестник Пермского университета. Юридические науки. – №. 39. – С. 134-145.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
