Специфика учета операций исламского банка и ее влияние на регулирование

Финансы и бизнес. 2021. Т. 17. № 2. С. 36–56.

Stefanenko V.

An Islamic bank may take risks that are not the same as a traditional bank, while their capital adequacy ratio may, on the contrary, be the same. This statement is proved in the article on the example of considering the reporting of an Islamic bank. The role of the parameter а in the regulation of Islamic banks is demonstrated, which has not been previously studied in the Russian-language scientific literature. Islamic banking reporting is very obscure. The examples given in the article show that the total assets of an Islamic bank, for example, can be greater than the total assets of a traditional bank due to the peculiarities of investment accounts. To understand the specifics of accounting, the author for the first time compares Islamic financial transactions with the Russian chart of accounts.

Keywords: capital adequacy ratio, норматив достаточности капитала, islamic finance in russia, исламские финансы в россии, investment accounts, Islamic bank balance, инвестиционные счета, баланс исламского банка