Islamic Finance in the Modern World: Economic and Legal Aspects/ ed. R.I. Bekkin, Moscow: "Ummah" Publishing House, 2004, 283 p.
Table of contents
A.J. Juravliov. Conceptual Framework of Islamic Economy. Pp. 5-37.
M. Kemper. Islamic Ethics and the Spirit of Capitalism. Pp. 38-48.
A.J. Juravliov. Basic Principles of Islamic Banking. Pp. 49-126.
R.I. Bekkin. Legal Framework of Islamic Insurance. Pp. 127-213.
A.D. Larionov, D.A. Al-Sharaireikh. Islamic Model of Accounting. Pp. 214-232.
Ibn Hajar al-Askalani. Bulugh al-Maram. P. 233-266.
R.I. Bekkin. Glossary. Pp. 267-282.
The book includes articles by A. Zhuravlev on Islamic economics and banking, by German researcher M. Kemper "Muslim ethics and Geist of capitalism" on economic views of outstanding Tatar scientists Mekhmed Birghevi and Utyz Imyani.
The article by R. I. Bekkin "Legal basis of Islamic insurance" investigates the notion of such underestimated (both in Russia and all over the world) institutions of Islamic economics as takaful (Islamic insurance). The author shows the mechanism of Islamic insurance and adduces views of various Muslim jurists about correspondence of traditional insurance contract to Shariah. Of special interest are the last two paragraphs about legal regulations of Islamic insurance in the world and perspectives of idea of Takaful in Russia.
Comparative analysis of Islamic and Anglo-American accounting is the topic of the article by A. D. Larionov and D. A. Sharayrekh "Islamic model of accounting". It considers features of Islamic accounting and factors that influences its formation.
The appendix contains chapters "Zakat" and "Trade" from the classical collection of hadises by al-Askalani "Bulugh al-Maram min Adillat al-Ahkam", and also a Glossary, useful for those who study Islamic finances and are interested in Islam on the whole.