Associate Professor at Tashkent State University of Economics.
World Journal of Advanced Research and Reviews, 2025, 26(01), 1582-1585
Article DOI: 10.30574/wjarr.2025.26.1.1256
Received on 04 March 2025; revised on 08 April 2025; accepted on 12 April 2025
This article examines the challenges and reform strategies related to the accounting of non-financial assets in budgetary organizations, with a focus on Uzbekistan. Drawing on international experiences and IPSAS standards, it identifies gaps in institutional frameworks, valuation methods, and digital infrastructure. The study proposes integrated solutions aimed at enhancing fiscal transparency, accountability, and asset management efficiency in the public sector.
Non-financial assets; Public sector accounting; IPSAS; Asset management; Fiscal transparency; Budgetary organizations
Preview Article PDF
Iskanov Xoljigit Nurqosimovich. Improving the accounting of non-financial assets in budgetary organizations. World Journal of Advanced Research and Reviews, 2025, 26(01), 1582-1585. Article DOI: https://doi.org/10.30574/wjarr.2025.26.1.1256.
Copyright © 2025 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0