IN PROVIDING FINANCE EVALUATION AND ACCOUNTING ACCORDING TO PARTNERSHIP-BASED CERTIFICATES OF LEASE OF MUDARABA SUKUK AND MUSHARAKA SUKUK

Sukuk represents a new development in the global capital market. In recent years, Islamic financial instruments have experienced an increase in sukuk.？ This offers great potential for the growth of Islamic finance. None of the fast-growing Islamic capital market securities are so popular.The withdrawal of Islamic capital to my country has become really important. In addition, investors sensitive to the interest in our country need to gain economies over this area.？ Sukuk, which has arisen in interest-free finance sector and has been defined as ”interest-free bond”, has been issued as “certificate of lease” in our country. For this reason, various regulations are being implemented in our country in order to increase sukuk applications. Especially, in this study, the functioning, evaluation and accounting of musharaka sukuk and mudaraba？ sukuk in terms of our country are taken into consideration