accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2025-12-6-56-66accounting-762Research ArticleОТЧЕТНОСТЬ ОРГАНИЗАЦИЙREPORTING ORGANIZATIONSОсобенности регулирования финансового посредничества в исламских финансовых институтахFeatures of Regulation of Financial Intermediation in Islamic Financial Institutionshttps://orcid.org/0000-0002-4385-7173СидороваЕ. Ю.SidorovaE. Yu.

Елена Юрьевна Сидорова —  доктор экономических наук, профессор экономического факультета

Москва

Elena Yu. Sidorova —  Dr. Sci. (Econ.), Prof., Faculty of Economics

Moscow

ejsidorova@yandex.ruИхсанФ.EhsanF.

Фарид Ихсан —  аспирант 3-го курса экономического факультета

Москва

Farid Ehsan —  3rd year Postgraduate Student, Faculty of Economics

Moscow

ehsan.fared@yandex.ruРоссийский университет дружбы народов имени Патриса ЛумумбыРоссияPeoples’ Friendship University of Russia named after Patrice LumumbaRussian Federation2025230120261265666Copyright © Сидорова Е.Ю., Ихсан Ф., 20262026Сидорова Е.Ю., Ихсан Ф.Sidorova E.Y., Ehsan F.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/762

Согласно официальным отчетам, в настоящее время в мире действуют сотни исламских финансовых институтов с общим капиталом более 200 млрд долл. США, при этом годовой темп роста активов этих учреждений составляет от 10 до 15%. Правила, регулирующие их деятельность, различаются по странам, поэтому существуют международные организации, занимающиеся разработкой комплексных стандартов и усилением мер предосторожности.

Предмет

Предмет. В статье анализируются риски и нормативные акты исламских финансовых институтов, рассматриваются изменения в рамках индустрии. Обсуждаются такие темы, как требования к достаточности капитала, процесс лицензирования и влияние рыночного регулирования.

Практическая значимость

Практическая значимость. Авторами предлагается структура, позволяющая развивать исламскую финансовую индустрию в рамках фундаментальных принципов и осторожного управления рисками, а также совершенствовать и упрощать ее регулирование.

Relevance

Relevance. According to official reports, hundreds of Islamic financial institutions are currently operating with a total capital of over 200 billion USD and the annual growth rate of the assets of these institutions is from 10 to 15 percent. The regulations governing Islamic financial institutions in each country is different. For this reason, some international organisations have been established with the aim of developing integrated standards and strengthening precautionary regulations in these institutions.

The objective of the article is to examine the nature of extensible precautionary standards, risks and regulations of Islamic financial institutions. In addition, it analyses requirements of capital adequacy, the licensing process, and the impact of market regulations.

Practical implications

Practical implications: the authors of the research propose a structure for the Islamic financial industry that facilitates to develop this industry within the framework of fundamental principles and precautionary risk management and helps to optimise its regulations. 

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The authors declare that there are no conflicts of interest present.