ИННОВАЦИИ В УЧЕТЕ И АНАЛИЗ ОПЕРАЦИЙ МУРАБАХА КАК ИНСТРУМЕНТА УСТОЙЧИВОГО РАЗВИТИЯ ИСЛАМСКОЙ ЭКОНОМИКИ

Аннотация

Ushbu maqolada Murobaha operatsiyalarini moliyaviy hisobotlarida aks ettirish qonun-qoidalari ko‘rib chiqiladi va tahlil qilinadi, Murobaha operatsiyalarini amalga oshirish bosqichlari va uni amalga oshirish uchun qo‘yilgan shartlar keltiriladi. Murobaha operatsiyalarining ikkiyoqlama yozuv asosida tan olish jarayonlari tahlil qilinadi va misollar yordamida yoritiladi. Shuningdek, Murobaha operatsiyalarining barqaror iqtisodiy rivojlanishdagi roli ochib beriladi. Kalit so’zlar: moliyaviy hisob, murobaha, debet, kredit, arbun, bo‘lib to‘lash. ИННОВАЦИИ В УЧЕТЕ И АНАЛИЗ ОПЕРАЦИЙ МУРАБАХА КАК ИНСТРУМЕНТА УСТОЙЧИВОГО РАЗВИТИЯ ИСЛАМСКОЙ ЭКОНОМИКИ Кудратова Лазиза Улугбековна Международная исламская академия Узбекистана Aннотация. В данной статье рассматриваются и анализируются правила отражения операции Муробаха в финансовой отчетности, этапы осуществления операции Муробаха и условия ее осуществления. Анализируются и иллюстрируются на примерах процессы распознавания транзакций Муробаха на основе двусторонней записи. Также будет раскрыта роль операций Муробаха в устойчивом экономическом развитии. Ключевые слова. Финансовый учет, мурабаха, дебет, кредит, арбун, рассрочка. 111 X SON - OKTABR, 2024 111-116 Iqtisodiy taraqqiyot va tahlil, 2024-yil, oktabr www.e-itt.uz Intoduction. Islamic finance has gained significant attention in recent years due to its ethical and sustainable approach to economic development. One of the key tools used in Islamic finance is the Murabaha transaction, which plays a crucial role in facilitating trade and investment while complying with Sharia principles (Purwanto, 2019). Murabaha transactions are a fundamental pillar of Islamic finance, serving as a means of trade and investment that adheres to the principles of Sharia law. The accounting and analysis of Murabaha transactions are essential for evaluating their impact on the sustainable development of the Islamic economy (Atmeh and Maali, 2017). By examining the financial reporting and disclosure requirements related to Murabaha transactions, we can gain valuable insights into their contribution to the overall economic stability and growth within Islamic finance. Furthermore, a detailed analysis of the risk management aspects associated with Murabaha transactions can provide a comprehensive understanding of how these transactions contribute to the sustainability of the Islamic financial system (Purwanto, 2019). This includes delving into how financial institutions ensure compliance with Sharia principles while effectively managing the risks inherent in Murabaha transactions. In addition, it is crucial to explore the ethical considerations and social impact of Murabaha transactions within the context of sustainable development (Atmeh and Maali, 2017). Understanding how these transactions align with ethical investment principles and their potential for promoting economic empowerment and social welfare is paramount in comprehensively assessing their role in advancing the Islamic economy. By delving deeper into the accounting, analysis, risk management, and ethical dimensions of Murabaha transactions, this paper aims to provide a holistic perspective on their significance for the sustainable development of the Islamic economy. Literature review. Ahmet and others examined the accounting treatment for the Murabaha contract and its effects on the financial statements when using AAOIFI and International Financial Reporting Standards (IFRS) accounting standards. The authors report that AAOIFI standards take the legal structure of contracts into account; hence, IFRS standards do not capture the essence of the Murabaha contract. Furthermore, the authors state that profit allocations using IFRS is based on amortised cost, while AAOIFI uses a straight-line basis (Ahmed, Mezbah & other, 2016). Moosa (2023) studied the influence of culture on accounting and historical development of Islamic accounting. In his study, the modern development in Islamic accounting is explained. The discussion then summarizes the contracts used by Islamic banks, with a particular focus on the Murabaha contract as it is the most widely used contract.is to consider the events leading to the development of modern accounting standards for Islamic banks and, thereafter, to consider the accounting process and related impact on the financial statements for the Murabaha contract. Habib and others highlighted that in Islamic law, the practice of charging a fixed profit on the sale of goods is permitted, as it constitutes an exchange of money for goods. Consequently, Islamic banks do not employ the use of loans when providing financing to customers. Alternatively, a sales-based transaction, such as Murabaha, is employed for this purpose (Habib, Syeda Fahmida, 2018). In a Murabaha transaction, an Islamic bank and a customer enter into an agreement for the purchase of an item to be settled on deferred payment terms, although spot payment is also permitted (Schoon, Natalie, 2016). Zin