Keywords
Islamic assets, murobaha, murobaha conditions, CM murobaha, ijara, salam, musavama, Dar Al Sharia, AAOIFI Standard 8 requirements.
Abstract
Ushbu maqola islom moliya tizimida keng qoʻllaniladigan murobaha shartnomalarining
mohiyatini, qoʻllanish usullarini, asosiy shartlari va mavjud munozarali holatlarni tahlil qiladi.
Maqolada ushbu shartnomalarning turli iqtisodchi olimlar tomonidan yoritilgan nazariy afzalliklari va
islomiy iqtisodiyotdagi oʻrni muhokama qilinib, AAOIFI 8-standarti talablari koʻrib chiqiladi. 2025-yil
2-choragida global islomiy bitimlar ulushi, 2020-2024 yillarda jami islomiy islomiy aktivlar miqdori
tahlil qilinadi. Mahsulotni mijozga yetkazish bilan bogʻliq turli xarajatlarni murobaha asosida
sotilayotgan mahsulot tannarxiga qoʻshib yuborish masalasi turli manbaalar asosida keltirib oʻtiladi.
ABSTRACT
This article analyzes the essence, methods of application, basic conditions and existing
controversial situations of murobaha contracts widely used in the Islamic financial system. The article
discusses the theoretical advantages of these contracts and their role in the Islamic economy, as
highlighted by various economists, and considers the requirements of AAOIFI Standard 8. The share of
global Islamic transactions in the second quarter of 2025, the total amount of Islamic Islamic assets in
2020-2024 are analyzed. The issue of including various costs associated with delivering a product to a
customer in the cost of goods sold on a murobaha basis is raised based on various sources.