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  Citation Number 2
 Views 19
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Teverruk ve Muhasebe Süreci
2021
Journal:  
JOEEP: Journal of Emerging Economies and Policy
Author:  
Abstract:

Teverruk, vadeli satın alınan bir varlığın satıcısı haricinde üçüncü bir tarafa peşin satılması suretiyle nakit temin edilmesi olarak tanımlanmaktadır. Teverruk İslam âlimleri arasında tartışmalı bir konudur. Teverruka zor durumda olan kişi ya da kurumların nakit teminlerinde faizden kaçınmalarını sağlamak amacıyla izin verilmektedir. Teverruk yöntemine zorunluluk haricinde başvurulmaması bunun yerine mudârebe, müşâreke, murâbaha vb. katılım finans ürünleri ile fon ihtiyacının karşılanması yoluna gidilmesi önerilmektedir. Katılım bankaları tarafından teverruk yöntemlerinden sadece organize teverruk yöntemi kullanılmaktadır. Aynı zamanda katılım bankaları tarafından teverruk yöntemine ağırlıklı olarak borcunu vadesinde ödeyemeyen müşterilerin borçlarının yapılandırması amacı ile başvurulmaktadır. Çalışmada teverruk kavramından kısaca bahsedilerek katılım bankaları tarafından uygulanan teverruk yöntemi ele alınacak ve katılım bankalarına öneriler geliştirilecektedir. Çalışmanın uygulama kısmında katılım bankası ve bir işletme arasında kurgulanan teverruk uygulaması örneği çözümlenerek teverrukun muhasebe süreci ortaya konmaya çalışılacaktır.

Keywords:

Tawarruq and Accounting Process
2021
Author:  
Abstract:

Tawarruq is defined as obtaining cash by selling an asset purchased on credit to a third party other than the seller. Tawarruq is a controversial issue among Islamic scholars. Tawarruq is permitted in order to ensure that individuals or institutions with cash shortages avoid interest during the cash provision stages. It is recommended not to apply the tawarruq method except for the necessity, instead to meet the fund needs with participation finance products such as mudarabah, musharakah, murabahah. Organized tawarruq method is the only tawarruk method that is used by participation banks. At the same time, the tawarruq method is mainly used by participation banks to restructure the debts of customers who cannot pay their debts on time. In the study, by briefly mentioning the concept of tawarruq, the method applied by participation banks will be discussed and suggestions will be made for participation banks. In the application part of the study, the example of tawarruq application, which is built between a participation bank and a company, will be analyzed and the accounting process of tawarruq will be tried to be revealed.

Keywords:

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JOEEP: Journal of Emerging Economies and Policy

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 326
Cite : 545
JOEEP: Journal of Emerging Economies and Policy