ATTRACTION OF BORROWED FUNDS ON THE TERMS OF JOINT PARTNERSHIP ACCORDING TO ISLAMIC RULES
( Pp. 55-59)

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Shovkhalov Shamil Akhyadovich kand. ekon. nauk, starshiy prepodavatel kafedry buhgalterskogo ucheta, analiza i audita
Siberian Federal University
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Abstract:
Task. The high share of the population of Russia, practising Islam, causes need of complex and system research of questions of their activity, including an economic component. Model. This article is devoted to research of essence and types musharakah, as one of ways of islamic financing of commercial activity. Islam position concerning attraction of borrowed funds on the terms of joint partnership within the russian legislation is considered in this work. Conclusions and practical application. The drawn conclusions will allow to expand a theoretical basis of functioning of the enterprises in sharia bosom, and also will help to attract financial resources in business and to provide to the credit organizations the corresponding services, without breaking Islamic laws in practical life. Social consequences and value. The solution of this kind of tasks will allow muslim businessmen to solve a problem of shortage of financial resources that will create prerequisites of growth of the market of a services sector
How to Cite:
Shovkhalov S.A., (2014), ATTRACTION OF BORROWED FUNDS ON THE TERMS OF JOINT PARTNERSHIP ACCORDING TO ISLAMIC RULES. Business in Law, 2 => 55-59.
Reference list:
Grazhdanskiy kodeks Rossiyskoy Federatsii Elektronnyy resurs : chast vtoraya ot 26.01.1996 g. № 14-FZ v red. ot 14.06.2012 // Doveritel noe upravlenie imushchestvom Elektronnyy resurs . Dostup iz sprav.-pravovoy sistemy Konsul tantPlyus .
Ob obshchestvakh s ogranichennoy otvestvennost yu : federal nyy zakon ot 08.02.1998 g. № 14-FZ v red. ot 29.12.2012 Elektronnyy resurs . Dostup iz sprav.-pravovoy sistemy Konsul tantPlyus .
O rynke tsennykh bumag: federal nyy zakon ot 22.04.1996 № 39-FZ v red. ot 29.12.2012 Elektronnyy resurs . Dostup iz sprav.-pravovoy sistemy Konsul tantPlyus .
Polozhenie po bukhgalterskomu uchetu Informatsiya ob uchastii v sovmestnoy deyatel nosti PBU 20/03 : utv. Prikazom M-va finansov RF ot 24 noyabrya 2003 g. N 105n.
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Sudin KHaron, Van Nursofiza Van Azmi. Islamskaya finansovaya i bankovskaya sistema: Filosofiya, printsipy i praktika. Kazan : Linova-Media, 2012. - 536 str.
SHovkhalov SH. A. Istochniki regulirovaniya ekonomicheskikh voprosov v shariate. Teoriya ekonomiki i upravleniya narodnym khozyaystvom. № 4 (24). Stavropol : IDNK, 2012 g. S. 167-174.
SHovkhalov SH. A. Ogranicheniya v deyatel nosti kommercheskikh organizatsiy s pozitsii Islama. Aktual nye problemy sotsial no-ekonomicheskogo razvitiya Rossii. № 4. M.: Nauka-Biznes-Paritet, 2012 g. S. 106-110.
SHovkhalov SH. A. Printsipy vedeniya kommercheskoy deyatel nosti c pozitsii Islama. Ekonomika i predprinimatel stvo, № 6. M.: Ekonomika i predprinimatel stvo, 2013 g. S. 603-605.
SHovkhalov SH. A. Finansovye resursy kommercheskoy organizatsii: shariatskiy vzglyad. Finansy i kredit. № 8 (536). M.: Finansy i kredit, 2013 g. S. 58-61.
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Keywords:
Musharaka, the Bank, economy, the organization, financial resources, Islam.


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