CC BY
3
УДК 264.87
Malikova N.X.
Teacher of English at the College of Hospitalityand service in Tashkent BURKHONIDDIN AL - MARGINANI IS THE GREAT THINKER IN
CENTRAL ASIA
Annotation: This article discusses the life and activity of Marginani.
Key Words: Islamic religion, philosophy, culture, science, and civilization
Маликова Н.Х. преподаватель английского языка колледж гостиничного хозяйства и сервиса в Ташкенте
БУРХОНИДДИН АЛЬ-МАРГИНАНИ - ВЕЛИКИЙ МЫСЛИТЕЛЬ
В ЦЕНТРАЛЬНОЙ АЗИИ.
Аннотация: В этой статье обсуждается жизнь и деятельность Маргинани.
Ключевые слова: исламская религия, философия, культура, наука и цивилизация
Burhanuddin Abul-Hasan Ali ibn Abu Bakr al-Marginani ar-Roshidoniy, better known as Burhanuddin al-Marginani (Burkhoniddin al-Mar'iloniy, September 23, 1123, Rishtan - October 29, 1197, Samarkand) -Persidic - Central Asian thinker, learned philosopher , a theologian, a theologian, an Islamic jurist, who received the title of Sheikh-ul-Islam in the Islamic world.
The author of the fundamental work "Al Hidoya fi Sharkh Bidoya al mubtadi", or abbreviated: "Kitab al Hidoya" - "Guide to the commentary on" Beginning for Beginners (training) ". "Hidoya" (al Hidoya) literally means "conductor."
Burkhanuddin was born in the Gumbaz quarter (Dome) of the dakhi (part) Dahbad (Ten Ives) district of Kalai-Poen (Lower Fortress) of the ancient city of Rishtan, in the noble family of theologians and Muslim lawmakers - fikikhs, whose genus originated from Abu Bakr al-Siddiq Raziallahu-Anhu (may Allah be pleased with him) the closest companion, friend and father-in-law of the Prophet Muhammad (peace and blessings be upon him) who extradites the public and political figure, the first righteous Caliph.
The full name of Burhanuddin is indicated in the 14th century in the book Abdulaya ibn Abdulfat al-Husayniy "Nasabanomai hozha Ubaydullo Ahor", "The genealogy" Sohibi Hidoya "the following: Burhanuddin Abul Hasan Ali ibn Abdulzhmyl ibn Khalil ibn Abu Bakr ibn Muhammad Inb Abdurahim ibn Umar ibn Omir Abu Bakr Ibn Abdullah Ibn Kosim Ibn Muhammad ibn Amr al Mu'minin Abu Bakr Siddiq (may Allah be pleased with him) al-Ferghani al-Marginani ar-Roshidoniy. "
Burhanuddin's family lived next to the main Rishtan mosque "Gumbaz", which after conquest by the Arabs at the end of the VIII century was considered one of the first cathedral mosques in the Fergana Valley. Close Burhanuddin,
grandfather Khalil ibn Abu Bakr, father Abu Bakr ibn Abdulgalil, uncle Abu Bakr ibn Husomiddin, maternal grandfather Umar ibn-Habib Zandaramshy were famous and eminent theologians, experts in Muslim law not only in Rishtan, but throughout the Fergana Valley.
Burhanuddin received the first elements of education in his native city from his relatives, Khalil ibn Abu Bakr, Umar ibn-Habib, Abu Bakr ibn Husomiddin, Abu Bakr ibn Husomiddin, as well as the famous theologian-fiqh of the Ferghana Valley Abu Bakr ibn Hotama ar-Roshidoniy - al Khakim and other theologians of ulama and faqihov Rishtan. He was a talented and capable pupil. Even in his youth he knew the Koran by heart. Curiosity pushed him to a deep study of the basic sciences of that time and for the sake of continuing his studies, he went to Margilan.
In Margilan, in the madrassas of Pir Siddiq, Abul-Hasan Ali ar-Roshidoniy studied for 13 years with the famous Islamic scholars of faqihs and theologians of Margilan. It was here that he was called Burhanuddin Val-Milla. Burhanuddin is an Arabic name and consists of two roots Burkhan - "proof", "din" - "religion." The word "Milla" meant that he was an expert on Islamic law and legal traditions (customary law, adat) of local peoples. And since that time in the entire Muslim world he was called Burhanuddin al-Marginani ar-Roshidoniy. In subsequent years he continued his studies with the famous ulama and faqih Maverannahr and Khorasan.
After relocation in mid-XII to Samarkand, Burhanuddin al-Marginani ar-Roshidoniy chose for himself and his murids (^o* | followers, disciples) the Rishtans and Margilans to live permanently in the ancient suburb of Samarkand in the "Nim-Sugud" area, which in translation from Persian means "Half of Sogdiana" and created there a settlement called the historical homeland of Dakhbed.
The results of the long-standing, tireless work of al-Marginoni were completed in 1178 by a large treatise "Hidoya fi sharkh il-Bidoya", better known as "Hidoya" (Right). The book consisted of 4 sections, 57 books, each of which is divided into parts and chapters. This work is a vivid testimony of the law school in Central Asia. The author wrote it for 13 years in Samarkand. The book was perfect in its content, and accessible in the language of the presentation.
"Khidoya" was recognized throughout the Muslim world and for several centuries served as the main tool in the field of jurisprudence. It included all types of law. In particular, the norms of transactions between landowners and sharecroppers, the standards of relations between artisans and buyers of goods, zakat (alms imposed by law, as opposed to "sadaka" - alms, that is, voluntary donation of private persons in favor of the poor), marriage, dairy kinship, divorce, the dismissal of slaves, oaths, punishments, theft, foundmen, finds, fugitive slaves, missing people, about partnerships, about buying and selling, about exchanging money, about bail and guarantees the duties of the kazi (judges), the testimony of witnesses, the abdication of testimony, of powers of attorney, of suits, of confessions, of agreements, of keeping in custody, of loans, of gifts, of hiring, of
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coercion, of guardianship, illegal seizure, division, land processing agreements, sacrifices, defilements (this is a kind of treatise on propriety, which deserves attention excessive respect for female modesty and the desire to avoid anything that can offend her, even by reason) about hunting, about mortgages, about pr incest against the person, about the will, etc.
For many centuries this scientific work served as a practical guide for the servants of the Islamic Themis and for people interested in law as a science. In our region this book was used until the 1920s.
"Hidoya" was repeatedly published in Arabic, translated into Persian, English, French and other languages. From English the book was translated into Russian and printed in abbreviated form, on the initiative of N. I. Grodekova, in 1893, under the title "Hidoya. Comments on Muslim law. " Published under the editorship of Grodekova "Hidoya" shows the uniqueness and significance of the legal heritage of Burkhonuddin al-Marginoni, which has become an integral part of the culture of the Uzbek people.
Used sources:
1. И. A. Каримов «Высокая духовность - непобедимая сила». Т. «Маънавият», 2008
2. И. А. Каримов «По пути духовного возрождения». Т., "Узбекистан ", 1998
УДК - 657.37
Mamedova M.S.
Master's degree, first course graduate student, Department of Economics
Dagestan State University Russian Federation, Republic of Dagestan, Makhachkala REQUIREMENTS TO ACCOUNTING (FINANCIAL) REPORTING IN
MODERN CONDITIONS
Annotation: Modern economic realities determine the purpose of the financial statements as a means of communication between economic subjects in the language of accounting. Constantly evolving economic environment, leading to changes in the nature and direction of information needs and requests users of financial statements, require periodic review of principles and requirements to the information contained therein. This work reveals the role and importance of financial reporting for internal and external users, and also defines the basic principles and requirements that must be met by financial statements in the current conditions.
Key words: Financial statements, users of financial statements, information needs, principles offinancial reporting, requirements for financial reporting.
In modern market conditions the role of accounting statements is expressed in providing communications between an economic entity engaged in financial and economic activities and interested users who need information about the property and financial situation and the results of the operations of the enterprise. The importance of the quality and content of reporting for its users is determined
