Ислом тафаккури – Исламская мысль – Islamic thought – (2024) · 94-99-betlar
FEATURES OF THE LEASE AGREEMENT
BATIROVA, Nilufar
Annotatsiya
This article discusses the application and modification of the leasing instrument, which is one of the types of services in Islamic finance. The important features of financing a lease transaction, as well as the relevant accounting policies and procedures are described and explained accordingly. In particular, if leasing is used as an instrument of Islamic finance, it is clarified that the presence of an asset as a basis in the lease agreement, a complete description of all the terms and full implementation of the provisions of the agreement are one of the most important aspects. In conclusion, it is substantiated that the amount of fair rent in this type of agreement does not lead to any unjust enrichment as a result of the exchange of opposite value.
Leaseagreementrental incomebusiness activityassetcommercial instrumentfinancial leaseoperating lease.Арендадоговор
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