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This study provides a comprehensive analysis of the formation of accounting, auditing and reporting standards within the framework of the development of the Islamic economy in the Russian Federation. The work covers the period 2023-2025, characterized by the launch of an experimental legal regime for financing partnerships in accordance with Federal Law No. 417-FZ. The study is based on an analysis of the regulatory framework, methodological documents of regulatory authorities, primary statistical data of the Bank of Russia and international AAOIFI standards. Special attention is paid to the specifics of adapting international standards of Islamic accounting to Russian conditions, the problems of harmonizing IFRS and AAOIFI with national standards, as well as institutional challenges in the field of Sharia supervision and auditing.
Islamic finance, partner financing, accounting, financial reporting, audit, AAOIFI, IFRS, Sharia control, Islamic economics, reporting standards, murabaha, ijara, musharaka, mudaraba, interest-free financing, Bank of Russia, financial regulation, experimental legal regime, harmonization of standards, Sharia audit, taxation regulation, financial instruments, corporate governance, information disclosure, financial supervision
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