{"id":1775,"date":"2026-06-25T23:14:15","date_gmt":"2026-06-25T18:14:15","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1775"},"modified":"2026-06-25T23:14:15","modified_gmt":"2026-06-25T18:14:15","slug":"islom-moliyasida-risklarni-boshqarish","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1775","title":{"rendered":"ISLOM MOLIYASIDA RISKLARNI BOSHQARISH"},"content":{"rendered":"\n<p><strong>Toshpulatov Davron Akromovich<\/strong><\/p>\n\n\n\n<p><em>Iqtisodiyot fanlari doktori (DSc),<\/em><\/p>\n\n\n\n<p><em>Bank hisobi va auditi kafedrasi,<\/em><\/p>\n\n\n\n<p><em>Toshkent davlat iqtisodiyot universiteti<\/em><\/p>\n\n\n\n<p>E-mail: <a href=\"mailto:toshpulatov.davron@mail.ru\">toshpulatov.davron@mail.ru<\/a><\/p>\n\n\n\n<p>ORCID: 0009-0006-6776-8913<\/p>\n\n\n\n<p><strong><em>Annotatsiya. <\/em><\/strong><em>Ushbu maqolada islomiy bankingning an\u2019anaviy moliyaga nisbatan risk tuzilmasi hamda o\u2018tish davri iqtisodiyotida shariatga muvofiq moliyaviy vositalarni joriy etish bilan bog\u2018liq masalalar tahlil qilingan. Tadqiqotda Bazel II\/III standartlari va Islomiy Moliyaviy Xizmatlar Kengashi standartlarida (IFSB-1 dan IFSB-31 gacha) nazarda tutilgan risklar taksonomiyasi O\u2018zbekistonning institutsional va huquqiy muhiti bilan qiyosiy yondashuv asosida o\u2018rganilgan. Shuningdek, islomiy moliyaviy mahsulotlarning risk xususiyatlari, turli moliyalashtirish vositalarining risk profillari hamda ularni baholash mezonlari ko\u2018rib chiqilgan. Maqolada O\u2018zbekiston sharoitida islomiy moliyani joriy etish jarayonida yuzaga kelishi mumkin bo\u2018lgan institutsional, huquqiy va tashkiliy omillar tahlil qilingan hamda mamlakatda ikki tomonlama bank tizimini shakllantirishga qaratilgan amalga oshirish mexanizmlari yoritilgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u2018zlar: <\/em><\/strong><em>Islomiy bank risklarini boshqarish; Shariatga rioya qilmaslik riski; siqib chiqarilgan tijorat riski; foyda va zararni taqsimlash; IFSB prudensial standartlari; ikki tomonlama bank tizimi; O\u2018zbekiston moliyaviy islohoti; Sukuk bozori.<\/em><\/p>\n\n\n\n<p><strong>RISK MANAGEMENT IN ISLAMIC FINANCE<\/strong><\/p>\n\n\n\n<p><strong>Davron Toshpulatov Akromovich<\/strong><\/p>\n\n\n\n<p><em>Doctor of Economic Sciences (DSc)<br>Department of Banking Accounting and Audit<br>Tashkent State University of Economics<br>E-mail: <\/em><a href=\"mailto:toshpulatov.davron@mail.ru\"><em>toshpulatov.davron@mail.ru<\/em><\/a><em><br>ORCID: 0009-0006-6776-8913<\/em><\/p>\n\n\n\n<p><strong><em>Abstract.<\/em><\/strong><em> This article analyzes the risk structure of Islamic banking in comparison with conventional finance, as well as issues related to the introduction of Shariah-compliant financial instruments in a transition economy. The study examines the risk taxonomy envisaged under the Basel II\/III standards and the standards of the Islamic Financial Services Board (IFSB-1 to IFSB-31) through a comparative approach in relation to the institutional and legal environment of Uzbekistan. Furthermore, the article considers the risk characteristics of Islamic financial products, the risk profiles of various financing instruments, and the criteria used for their assessment. The paper also analyzes the institutional, legal, and organizational factors that may arise during the implementation of Islamic finance in Uzbekistan and highlights the implementation mechanisms aimed at establishing a dual banking system in the country.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords:<\/em><\/strong><em> Islamic bank risk management; Shariah non-compliance risk; displaced commercial risk; profit and loss sharing; IFSB prudential standards; dual banking system; financial reform in Uzbekistan; Sukuk market.<\/em><\/p>\n\n\n\n<p><strong>\u0423\u041f\u0420\u0410\u0412\u041b\u0415\u041d\u0418\u0415 \u0420\u0418\u0421\u041a\u0410\u041c\u0418 \u0412 \u0418\u0421\u041b\u0410\u041c\u0421\u041a\u0418\u0425 \u0424\u0418\u041d\u0410\u041d\u0421\u0410\u0425<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u0422\u043e\u0448\u043f\u0443\u043b\u0430\u0442\u043e\u0432 \u0414\u0430\u0432\u0440\u043e\u043d \u0410\u043a\u0440\u043e\u043c\u043e\u0432\u0438\u0447<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>\u0414\u043e\u043a\u0442\u043e\u0440 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043d\u0430\u0443\u043a (DSc)<br>\u041a\u0430\u0444\u0435\u0434\u0440\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 \u0430\u0443\u0434\u0438\u0442\u0430<br>\u0422\u0430\u0448\u043a\u0435\u043d\u0442\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<br>E-mail: <\/em><a href=\"mailto:toshpulatov.davron@mail.ru\"><em>toshpulatov.davron@mail.ru<\/em><\/a><em><br>ORCID: 0009-0006-6776-8913<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/em><\/strong><em> \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u0440\u0438\u0441\u043a\u043e\u0432 \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u043e\u0433\u043e \u0431\u0430\u043d\u043a\u0438\u043d\u0433\u0430 \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u043c\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430\u043c\u0438, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u043d\u043e\u0440\u043c\u0430\u043c \u0448\u0430\u0440\u0438\u0430\u0442\u0430, \u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438. \u0412 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0445\u043e\u0434\u0430 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u0430 \u0442\u0430\u043a\u0441\u043e\u043d\u043e\u043c\u0438\u044f \u0440\u0438\u0441\u043a\u043e\u0432, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0411\u0430\u0437\u0435\u043b\u044c II\/III \u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0421\u043e\u0432\u0435\u0442\u0430 \u043f\u043e \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u0443\u0441\u043b\u0443\u0433\u0430\u043c (IFSB-1\u2013IFSB-31), \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439 \u0441\u0440\u0435\u0434\u044b \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u044b \u0440\u0438\u0441\u043a-\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0438 \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u043e\u0432, \u0440\u0438\u0441\u043a-\u043f\u0440\u043e\u0444\u0438\u043b\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0438\u0445 \u043e\u0446\u0435\u043d\u043a\u0438. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435, \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0444\u0430\u043a\u0442\u043e\u0440\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u0443\u0442\u044c \u0432 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0435, \u0438 \u043e\u0441\u0432\u0435\u0449\u0435\u043d\u044b \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u044b \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438, \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u043d\u0430 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0434\u0432\u0443\u0445\u0443\u0440\u043e\u0432\u043d\u0435\u0432\u043e\u0439 \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432 \u0441\u0442\u0440\u0430\u043d\u0435.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/em><\/strong><em> \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0440\u0438\u0441\u043a\u0430\u043c\u0438 \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u0445 \u0431\u0430\u043d\u043a\u043e\u0432; \u0440\u0438\u0441\u043a \u043d\u0435\u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u0448\u0430\u0440\u0438\u0430\u0442\u0430; \u0440\u0438\u0441\u043a \u0432\u044b\u0442\u0435\u0441\u043d\u0435\u043d\u043d\u043e\u0439 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0441\u0442\u0438; \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0438 \u0443\u0431\u044b\u0442\u043a\u043e\u0432; \u043f\u0440\u0443\u0434\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b IFSB; \u0434\u0432\u0443\u0445\u0443\u0440\u043e\u0432\u043d\u0435\u0432\u0430\u044f \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u0440\u0435\u0444\u043e\u0440\u043c\u0430 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430; \u0440\u044b\u043d\u043e\u043a \u0441\u0443\u043a\u0443\u043a.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/61.-Toshpulatov-Davron-Akromovich-Islom-moliyasida-risklarni-boshqarish.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 61. Toshpulatov Davron Akromovich - Islom moliyasida risklarni boshqarish.\"><\/object><a id=\"wp-block-file--media-f7db70e9-4696-49d0-b504-b3a593ccf254\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/61.-Toshpulatov-Davron-Akromovich-Islom-moliyasida-risklarni-boshqarish.pdf\">61. Toshpulatov Davron Akromovich &#8211; Islom moliyasida risklarni boshqarish<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/61.-Toshpulatov-Davron-Akromovich-Islom-moliyasida-risklarni-boshqarish.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f7db70e9-4696-49d0-b504-b3a593ccf254\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB Islomiy moliyaviy xizmatlar sohasining barqarorlik hisoboti 2024. \u2014 Kuala Lumpur: IFSB, 2024. <a href=\"https:\/\/www.ifsb.org\">https:\/\/www.ifsb.org<\/a><\/li>\n\n\n\n<li>BMTTD O&#8217;zbekiston. O&#8217;zbekistonda islom moliyasini joriy etish: imkoniyatlar va muammolar. \u2014 Toshkent: BMTTD, 2024.\u00a0 <a href=\"https:\/\/www.undp.org\/uzbekistan\/publications\/introduction-islamic-finance-uzbekistan\">https:\/\/www.undp.org\/uzbekistan\/publications\/introduction-islamic-finance-uzbekistan<\/a><\/li>\n\n\n\n<li>Botirova H.O. O&#8217;zbekistonda islom moliyasining umumiy ko&#8217;rinishi: muammolar va istiqbollar \/\/ European Journal of Economics, Finance and Business Development. \u2014 2023. \u2014 T. 1, \u2116 4. \u2014 B. 20\u201325. URL: <a href=\"https:\/\/europeanscience.org\/index.php\/2\/article\/view\/246\">https:\/\/europeanscience.org\/index.php\/2\/article\/view\/246<\/a><\/li>\n\n\n\n<li>Abedifar P., Molyneux P., Tarazi A. Risk in Islamic Banking \/\/ Review of Finance. \u2014 2013. T. 17, \u2116 6. \u2014 B. 2035\u20132096. DOI: <a href=\"https:\/\/doi.org\/10.1093\/rof\/rfs041\">https:\/\/doi.org\/10.1093\/rof\/rfs041<\/a><\/li>\n\n\n\n<li>El-Gamal M.A. Islamic Finance: Law, Economics, and Practice. \u2014 Cambridge: Cambridge University Press, 2006. DOI: <a href=\"https:\/\/doi.org\/10.1017\/CBO9780511753756\">https:\/\/doi.org\/10.1017\/CBO9780511753756<\/a><\/li>\n\n\n\n<li>Akkizidis I., Khandelwal S.K. Financial Risk Management for Islamic Banking and Finance. \u2014 New York: Palgrave Macmillan, 2008. DOI: <a href=\"https:\/\/doi.org\/10.1057\/9780230598751\">https:\/\/doi.org\/10.1057\/9780230598751<\/a><\/li>\n\n\n\n<li>Oseni U.A., Hassan M.K. Managing Shariah Non-Compliance Risk via Islamic Dispute Resolution \/\/ Journal of Risk and Financial Management. \u2014 2020. \u2014 T. 13, \u2116 1.\u00a0 B. 2. DOI: <a href=\"https:\/\/doi.org\/10.3390\/jrfm13010002\">https:\/\/doi.org\/10.3390\/jrfm13010002<\/a><\/li>\n\n\n\n<li>\u010cih\u00e1k M., Hesse H. Islamic Banks and Financial Stability: An Empirical Analysis \/\/ Journal of Financial Services Research.\u00a0 2010. &#8211; T. 38, \u2116 2-3. B. 95\u2013113. DOI: <a href=\"https:\/\/doi.org\/10.1007\/s10693-010-0089-0\">https:\/\/doi.org\/10.1007\/s10693-010-0089-0<\/a><\/li>\n\n\n\n<li>Hassan M.K., Aliyu S. A contemporary survey of Islamic banking literature \/\/ Journal of Financial Stability. 2018. T. 34.\u00a0 B. 12-43. DOI: <a href=\"https:\/\/doi.org\/10.1016\/j.jfs.2017.11.006\">https:\/\/doi.org\/10.1016\/j.jfs.2017.11.006<\/a><\/li>\n\n\n\n<li>Abdeljawad I., Rashid M. va boshq. Cushion Hypothesis and Credit Risk: Islamic versus Conventional Banks from the MENA Region \/\/ PLOS ONE. \u2014 2024. \u2014 T. 19, \u2116 7. \u2014 e0306901. DOI: <a href=\"https:\/\/doi.org\/10.1371\/journal.pone.0306901\">https:\/\/doi.org\/10.1371\/journal.pone.0306901<\/a><\/li>\n\n\n\n<li>O&#8217;zbekiston Respublikasi Markaziy banki. 3536-sonli qaror: Mikromoliya institutlari tomonidan islomiy moliyalashtirish xizmatlarini ko&#8217;rsatish to&#8217;g&#8217;risidagi nizom. \u2014 Toshkent: O&#8217;MB, 2024-yil 27-iyul. [Elektron resurs]. URL: <a href=\"https:\/\/cbu.uz\/uz\/documents\/resolutions\/\">https:\/\/cbu.uz\/uz\/documents\/resolutions\/<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-1: Faqat islomiy moliyaviy xizmatlar ko&#8217;rsatuvchi muassasalar uchun xatarlarni boshqarishning asosiy tamoyillari [Bank segmenti]. Kuala Lumpur: IFSB, 2005. [Elektron resurs]. URL: <a href=\"https:\/\/www.ifsb.org\/published-standards\/\">https:\/\/www.ifsb.org\/published-standards\/<\/a><\/li>\n\n\n\n<li>Lahsasna A. Shariah Non-Compliance Risk Management and Legal Documentations in Islamic Finance. Singapore: John Wiley &amp; Sons, 2014. DOI: <a href=\"https:\/\/doi.org\/10.1002\/9781119208686\">https:\/\/doi.org\/10.1002\/9781119208686<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-12: Islomiy moliyaviy xizmatlar ko&#8217;rsatuvchi muassasalar uchun likvidlik xavfini boshqarish bo&#8217;yicha rahbariy tamoyillar. \u2014 Kuala Lumpur: IFSB, 2012. [Elektron resurs]. <a href=\"https:\/\/www.ifsb.org\/published-standards\/\">https:\/\/www.ifsb.org\/published-standards\/<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-13: Islomiy moliyaviy xizmatlar ko&#8217;rsatuvchi muassasalar uchun stress-test bo&#8217;yicha rahbariy tamoyillar [Bank segmenti]. \u2014 Kuala Lumpur: IFSB, 2014. [Elektron resurs]. <a href=\"https:\/\/www.ifsb.org\/published-standards\/\">https:\/\/www.ifsb.org\/published-standards\/<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-31: Shariat boshqaruvini samarali nazorat qilish bo&#8217;yicha asosiy tamoyillar. Kuala Lumpur: IFSB, 2025.\u00a0 <a href=\"https:\/\/www.ifsb.org\/press-releases\/\">https:\/\/www.ifsb.org\/press-releases\/<\/a><\/li>\n\n\n\n<li>Al Rahahleh N., Bhatti M.I., Misman F.N. Developments in Risk Management in Islamic Finance: A Review \/\/ Journal of Risk and Financial Management. \u2014 2019. \u2014 T. 12, \u2116 1. \u2014 B. 37. DOI: <a href=\"https:\/\/doi.org\/10.3390\/jrfm12010037\">https:\/\/doi.org\/10.3390\/jrfm12010037<\/a><\/li>\n\n\n\n<li>Asadov A., To&#8217;raboyev A. va boshq. O&#8217;zbekistonda sukukka bo&#8217;lgan talabning empirik tahlili \/\/ Economies. 2024. \u2014 T. 12, \u2116 8. \u2014 B. 220. DOI: <a href=\"https:\/\/doi.org\/10.3390\/economies12080220\">https:\/\/doi.org\/10.3390\/economies12080220<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-23: Islomiy moliyaviy xizmatlar ko&#8217;rsatuvchi muassasalar uchun kapital yetarliligining qayta ko&#8217;rib chiqilgan standarti [Bank segmenti]. Kuala Lumpur: IFSB, 2021. [Elektron resurs]. <a href=\"https:\/\/www.ifsb.org\/published-standards\/\">https:\/\/www.ifsb.org\/published-standards\/<\/a><\/li>\n\n\n\n<li>Rosman R., Abdul Rahman A.R. Islom banklari tomonidan risklarni boshqarishning IFSB rahbariy tamoyillari amaliyoti: Xalqaro dalillar \/\/ Journal of Islamic Accounting and Business Research. \u2014 2015. \u2014 T. 6, \u2116 2. \u2014 B. 150\u2013172. DOI: <a href=\"https:\/\/doi.org\/10.1108\/JIABR-09-2012-0058\">https:\/\/doi.org\/10.1108\/JIABR-09-2012-0058<\/a><\/li>\n\n\n\n<li>Islom Moliyaviy Xizmatlar Kengashi (IFSB). IFSB-17: Islom moliyasini tartibga solishning asosiy tamoyillari [Bank sektori]. \u2014 Kuala Lumpur: IFSB, 2015. <a href=\"https:\/\/www.ifsb.org\/published-standards\/\">https:\/\/www.ifsb.org\/published-standards\/<\/a><\/li>\n\n\n\n<li>[22]\u00a0 Safarova N. O&#8217;zbekiston tijorat banklarida islomiy moliyani joriy etish samaradorligi \/\/ American Journal of Economics and Business Management. \u2014 2025. \u2014 T. 8, \u2116 10. \u2014 B. 5097\u20135104. <a href=\"https:\/\/globalresearchnetwork.us\/index.php\/ajebm\/article\/view\/4077\">https:\/\/globalresearchnetwork.us\/index.php\/ajebm\/article\/view\/4077<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Toshpulatov Davron Akromovich Iqtisodiyot fanlari doktori (DSc), Bank hisobi va auditi kafedrasi, Toshkent davlat iqtisodiyot universiteti E-mail: toshpulatov.davron@mail.ru ORCID: 0009-0006-6776-8913 Annotatsiya. Ushbu maqolada islomiy bankingning an\u2019anaviy moliyaga nisbatan risk tuzilmasi hamda o\u2018tish davri&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-1775","post","type-post","status-publish","format-standard","hentry","category-2026-yil-3-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ISLOM MOLIYASIDA RISKLARNI BOSHQARISH - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=1775\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ISLOM MOLIYASIDA RISKLARNI BOSHQARISH - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Toshpulatov Davron Akromovich Iqtisodiyot fanlari doktori (DSc), Bank hisobi va auditi kafedrasi, Toshkent davlat iqtisodiyot universiteti E-mail: toshpulatov.davron@mail.ru ORCID: 0009-0006-6776-8913 Annotatsiya. 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