Abstract
This article recognizes istisna, which is one of the methods of financing in financial organizations and banks, the conditions for its implementation, as well as its essence. Based on the requirements of Islamic economics, the requirements for istisna and parallel istisna, specific aspects of exemption are reflected in the article. The procedures for reflecting istisna and parallel istisna in accounting, various aspects of reflection in traditional accounting are explained. Conclusions are made about the advantages of using the istisna instrument.