Subject. The operation in Russia of an experimental legal regime for partnership financing, attracting investment to Russia from Islamic countries. Objectives. Assessment of the impact of Islamic financial instruments on investment growth. Methods. General scientific research methods were applied. Results. The Islamic financial instrument Murabaha is closest to traditional loans, which allows it to be used as a basis for transitioning to more complex instruments. A roadmap has been developed for the development of the Islamic finance system in Russia, the implementation of which will increase our country's investment potential and strengthen ties with Middle Eastern countries. Conclusions. The results of the study can be taken into account in the development of programs for the development of Russia's financial system.
Bondarenko I.A., Aslanova О.А. [Testing a model of Islamic finance in Russian regions]. Fundamental'nye issledovaniya, 2024, no. 6, pp. 28–35. (In Russ.) EDN: XTUSEU
Yartseva N.M., Sander A.A. [Islamic banking worldwide and in Russia]. Rossiiskii vneshneekonomicheskii vestnik, 2024, no. 4, pp. 93–103. (In Russ.) EDN: JQCZYI
Sidorenko K.D. [Islamic finance in Russia: between past and future]. Islam v sovremennom mire, 2019, vol. 15, iss. 4, pp. 175–194. (In Russ.) EDN: RHXECT
Ryabchenko L.I. [Prospects for the Islamic banking development in Russia]. Vestnik universiteta, 2018, no. 9, pp. 140–146. (In Russ.) EDN: YPDBGX
Sabitova D.R., Voskoboynik Yu.V., Imamkulieva E.E. [Evolution of Islamic banking in Russia: Ak Bars Bank experience]. Ekonomika Blizhnego Vostoka, 2024, vol. 1, iss. 2, pp. 36–42. (In Russ.) EDN: OJKHLB
Imamkulieva E.E., Unezheva A.A., Voskoboinik Yu.V. [Social aspects in the development of Islamic banking in Russia]. Problemy sovremennoi ekonomiki, 2022, no. 4, pp. 48–50. (In Russ.) EDN: FBEYUI
Zaripov I.A. [Islamic finance as a strategic point for the development of Russia]. Vestnik Finansovogo universiteta, 2016, vol. 20, iss. 1, pp. 96–110. (In Russ.) EDN: VPZWXN
Glebova A.G. [Islamic banking in BRICS countries: current state and development prospects]. Teoreticheskaya ekonomika, 2025, no. 3, pp. 53–67. (In Russ.) EDN: NFISVZ
Mamedov T.N., Stelmakh V.D. [Current trends and prospects for the development of Islamic banking in Russia]. Vestnik Evraziiskoi nauki, 2024, vol. 16, iss. 1. (In Russ.) EDN: CIRHJQ
Wilson R. The Concept of Economy in Islam". In: Böttigheimer C., Widenka W.M. (eds) The Concept of Economy in Judaism, Christianity and Islam. Berlin, Boston, De Gruyter, 2023, pp. 71–128.
Parashar S.P. Regulation and Supervision of Sukuk Industry in Bahrain. In: Ariff M., Iqbal M., Shamsher M. (eds) The Islamic Debt Market for Sukuk Securities: The Theory and Practice of Profit Sharing Investment. Edward Elgar Publishing, 2012, pp. 119–130.
Kharisova F.I., Yusupova A.R., Kharisov I.K. [The basics of accounting standards for Islamic financial institutions]. Mezhdunarodnyi bukhgalterskii uchet, 2018, vol. 21, iss. 2, pp. 138–148. (In Russ.) EDN: YOBGBO
Derzaeva G.G. [Foreign practices of generating information on transactions with Sukuk securities]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, iss. 4, pp. 81–96. (In Russ.) EDN: FRODPT
Derzayeva G.G. [Analytical potential of sukuk transaction information in reports of Islamic financial institutions]. MIR (Modernizatsiya. Innovatsii. Razvitie), 2025, vol. 16, iss. 3, pp. 540–552. (In Russ.) EDN: WCOFME
Derzaeva G.G. [Transformation of financial reporting from IFRS to AAOIFI standards (the Sukuk operations case)]. Finansy i kredit, 2025, vol. 31, iss. 6, pp. 191–207. (In Russ.) EDN: NKOLZK
Derzayeva G.G., Akhmadieva G.G. [The evolution of academic research in the field of Sukuk as an Islamic equivalent of bonds]. AlterEconomics, 2025, vol. 22, iss. 4, pp. 650–665. (In Russ.) EDN: QGFGXQ