Ислом тафаккури – Исламская мысль – Islamic thought – (2023) · pp. 138-142
CHARACTERISTICS AND PRINCIPLES OF FINANCIAL ACCOUNTING IN ISLAMIC FINANCIAL INSTITUTIONS
QUDRATOVA, Laziza
Abstract
As Islamic finance is developing day by day, its unique aspects are attracting the attention of the society. The theme of financial accounting in Islamic finance is also becoming one of the necessary topics, for this reason, this article shows the principles, characteristics of accounting in Islamic financial institutions, and the types of reports prepared by Islamic financial institutions.
Islamic financeIslamic banksaccountingfinancial accountingaccounting policyIslamic financial institutionstime value of moneyAAOIFI organizationinternational accounting standards.исламские финансы
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