Application of ifrs in budgetary accounting
DOI:
https://doi.org/10.5281/zenodo.15796272Ключевые слова:
budgetary organization, reporting, budgetary accounting, IFRS.Аннотация
This article examines the key issues associated with the implementation and application of International
Financial Reporting Standards (IFRS) in budgetary institutions of the Republic of Uzbekistan. It highlights the significance
of IFRS in enhancing financial transparency, accountability, and comparability, while also addressing practical challenges
during its integration into public sector accounting practices
Библиографические ссылки
Law of the Republic of Uzbekistan “On the State Budget” No. ZRU-1011 dated 24.12.2024.
Law of the Republic of Uzbekistan “On Accounting” No. ZRU-404 dated 13.04.2016.
Chan, Y.-K. (2013). “Challenges and Benefits of Implementing IPSAS in Public Sector Accounting”
Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & van Cauwenberge, P. (2015). “The effect of IPSAS on
reforming governmental financial reporting”
Bergmann, A. (2009). “Public Sector Financial Management”
Benito, B., Brusca, I., & Montesinos, V. (2007). “The harmonization of government financial information systems”
Pina, V., & Torres, L. (2003). “Reshaping Public Sector Accounting: An International Comparative View”
Instruction on Accounting in Budgetary Organizations, Order of the Ministry of Finance of the Republic of Uzbekistan
No. 105 dated 17.12.2010.
Rules for Treasury Execution of Budgets of the Budgetary System of the Republic of Uzbekistan, approved by the
Order of the Ministry of Finance of the Republic of Uzbekistan No. 88 dated November 22, 2016.
Kuziyev I., Ganiev Sh., Ramazonov A. Budget Accounting and Control, Part 1: Textbook. Tashkent: «Nihol print» OK,
632 pages.
Djambakieva G. Features of Accounting in Budgetary Organizations of the Republic of Uzbekistan // American Journal
Of Multidisciplinary Bulletin. Volume 3, Issue 1, 2025.
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