mirМИР (Модернизация. Инновации. Развитие)MIR (Modernization. Innovation. Research)2079-46652411-796XSchool of Public Administration10.18184/2079-4665.2025.16.3.540-552mir-1995Research ArticleРАЗВИТИЕRESEARCHАналитические возможности информации об операциях с сукук в отчетности исламских финансовых организацийAnalytical potential of sukuk transaction information in reports of Islamic financial institutionshttps://orcid.org/0000-0002-2530-2887ДерзаеваГ. Г.DerzayevaG. G.

Дерзаева Гузель Габделхаковна, кандидат экономических наук, доцент; доцент, кафедра учета, анализа и аудита Института управления, экономики и финансов

Researcher ID: L-8615-2013, Scopus ID: 56027635700

Казань

Guzel G. Derzayeva, Candidate of Economic Sciences, Associate Professor; Associate Professor of the Department of Accounting, Analysis and Audit, Institute of Management, Economics and Finance

Researcher ID: L-8615-2013, Scopus ID: 56027635700

Kazan

guzelchan@mail.ruКазанский (Приволжский) федеральный университетРоссияKazan (Volga Region) Federal UniversityRussian Federation202517092025163540552Copyright © Дерзаева Г.Г., 20252025Дерзаева Г.Г.Derzayeva G.G.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.mir-nayka.com/jour/article/view/1995

Цель исследования – выявление преимуществ отражения в финансовой отчетности информации об операциях с сукук по стандартам AAOIFI с точки зрения аналитических возможностей такой информации для наилучшей интеграции исламского финансирования в правовое поле России.

Методы

Методы. С помощью таких общеэкономических методов как анализ и синтез, индукция и дедукция, сравнение и сопоставление, логический и системный подходы в статье исследуется финансовая отчетность ряда исламских финансовых организаций, составленная и по стандартам AAOIFI, и МСФО, а именно: Al Baraka Banking Group, Dubai Islamic Bank, Kuwait Finance House, Bank Al Jazira.

Результаты работы

Результаты работы. В статье выявляются основные преимущества отражения в финансовой отчетности информации об операциях с сукук по стандартам AAOIFI в части аналитических возможностей такой информации, в том числе: глубокая детализация структуры сукук, справедливая стоимость активов, методы распределения доходов, комплексный анализ риска и управление им, соответствие принципам и правилам шариата, высокий уровень прозрачности.

Выводы

Выводы. Аналитическая информация об операциях с сукук, раскрытая в отчетности по стандартам AAOIFI, по сравнению с МСФО предоставляет гораздо более детализированные и специализированные показатели, которые учитывают уникальную природу исламских финансовых инструментов. Это позволяет аналитикам проводить глубокий анализ и принимать обоснованные решения. Научная новизна исследования заключается в обосновании аналитических возможностей информации об операциях с сукук в финансовой отчетности, представленной по стандартам AAOIFI. Результаты исследования могут быть использованы российскими организациями партнерского финансирования при формировании в финансовой отчетности информации об операциях с сукук.  

Purpose

Purpose: to identify the advantages of reflecting information on sukuk transactions in financial reports according to AAOIFI standards from the point of view of the analytical capabilities of such information for the best integration of Islamic finance into the legal field of Russia.

Methods

Methods: using such general economic methods as analysis and synthesis, induction and deduction, comparison and contrast, logical and systemic approaches, the article examines the financial reports of a number of Islamic financial organizations, compiled according to both AAOIFI and IFRS standards, namely: Al Baraka Banking Group, Dubai Islamic Bank, Kuwait Finance House, Bank Al Jazira.

Results

Results: based on the results of the conducted research, the article highlights the main advantages of reflecting information on sukuk transactions in financial reports according to AAOIFI standards in terms of the analytical capabilities of such information, namely: deep detailing of the sukuk structure, fair value of assets, methods of income distribution, comprehensive risk analysis and management, compliance with the principles and rules of Sharia, and a high level of transparency.

Conclusions and Relevance: The analytical information on sukuk transactions disclosed in the AAOIFI reporting standards provides much more detailed and specialized indicators compared to IFRS, as they take into account the unique nature of Islamic financial instruments. This allows analysts to conduct in-depth analysis and make informed decisions. The scientific novelty of the study lies in the substantiation of the analytical capabilities of the information on sukuk transactions presented according to AAOIFI standards in financial reports. The results of the study can be used by Russian partnership financing organizations when forming information on sukuk transactions.

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The authors declare that there are no conflicts of interest present.