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| Open Access | THE MEANING OF SOME TERMS AND PHRASES IN THE SALAM EXCLUSIVE AGREEMENTS
Bolbekova Iroda Quvandiq kizi , 2nd year of the Academy of Banking and Finance of the Republic of Uzbekistan MBA banking 23-02 – group listener Samarkand city boarding school No. 60, “Geo-Test group” LLCchief accountantAbstract
This article explores the fundamental principles and operational methods of Islamic banking, which functions in accordance with Sharia law by prohibiting interest (riba) and emphasizing ethical, interest-free financial practices. It discusses the reliance on primary Islamic sources—the Quran and Hadith—for guidance in banking operations and outlines key financial instruments used by Islamic banks, such as mudarabah, musharakah, murabaha, ijara, rahn, and bai al-dayn.
Keywords
mudarabah, musharakah, murabaha, ijara, rahn, and bai al-dayn.
References
Шариатские стандарты / Организация бухгалтерского учета и аудита
исламских финансовых учреждений – М.: Издательство «Исламская книга», 2017 г.
O’zbekiston Respublikasini Markaziy banki Boshqaruvining “Mikromoliya tashkilotlari tomonidan islomiy moliyalashtirishga oid xizmatlarni ko’rsatish tartibi to’g’risidagi qarori nizomini tasdiqlash haqida” 23/4 son qarori
“Islom moliyasiga kirish” Mufti Muhammad Taqiy Usmoniy “Azon kitoblari” nashriyoti 2023 – y.
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