Home  Journals  International Accounting  4(526) - 2025 April

Foreign practices of generating information on transactions with sukuk securities

Received: 10 February 2025

Accepted: 20 March 2025

Available online: 15 April 2025

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: F21, F36, G3

Pages: 81-96

https://doi.org/10.24891/ia.28.4.81

Subject. This article examines foreign practices in generating information on transactions with Islamic sukuk securities by Islamic financial organizations.
Objectives. The article aims to identify the possibilities of using foreign practices of generating information on transactions with sukuk securities for Russian partner financing organizations.
Methods. For the study, I used analysis and synthesis, comparison, as well as logical and systems approaches. The article analyzes the financial statements of a number of Islamic financial organizations disclosing information on transactions with sukuk securities according to the requirements of AAOIFI Standards.
Results. The article identifies and substantiates the possibilities of using foreign practices in generating information on transactions with sukuk securities for Russian partner financing organizations in the identified areas.
Relevance. The results of the study can be used by Russian partner financing organizations in generating information on transactions with sukuk securities.

Keywords: partnership funding, Islamic finance, Islamic banking, sukuk, accounting, reporting, AAOIFI

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