##plugins.themes.academic_pro.article.sidebar##

Download
pdf
Statistic
Read Counter : 88 Download : 32

##plugins.themes.academic_pro.article.main##

Abstract

The article examines approaches to improving financial reporting in the public sector through the implementation of International Public Sector Accounting Standards (IPSAS). Particular attention is paid to the role of IPSAS as a tool for increasing transparency, accountability and efficiency of public finance management. The objectives of implementing standards, such as improving the quality of financial information, attracting investment and strengthening trust in government agencies, are analyzed. The features of IPSAS adaptation in Uzbekistan are discussed, including the development of national standards, training of specialists, modernization of accounting systems and regulatory support. The challenges associated with the implementation of standards and the prospects for their application to ensure sustainable economic development are also examined

Keywords

Financial reporting international standards transparency

##plugins.themes.academic_pro.article.details##

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Prof. Shanasirova Nodira Abdullaevna. (2024). Improving Financial Reporting In The Public Sector Based On International Standards. Texas Journal of Multidisciplinary Studies, 39, 17–20. https://doi.org/10.62480/tjms.2024.vol39.5737.pp17-20

References

  1. Resolution of the President of the Republic of Uzbekistan dated 02.24.2020 No. PQ-4611. //Lex.uz.
  2. Accounting in budgetary institutions: Textbook. /I.P. Vorobyova, A.L. Spesivtseva, G.A. Barysheva.
  3. - Tomsk: TPU Publishing House, 2012. - 252 p.
  4. Korenkova S.I. Budget accounting and reporting. Textbook for universities. - M.: Yurait, 2018. - 457
  5. p. P.45-48.
  6. Christensen M., Parker L. Using Ideas to Advance Professions: Public Sector Accrual Accounting.
  7. //Financial Accountability and Management. 2010. Vol. 26. No. 3. P. 246–266.
  8. Mekhmonov S.U. Directions for reforming budget accounting in the public sector based on
  9. international accounting standards. //Economics and Finance, 2015, No. 4. P. 73-77.
  10. International Public Sector Accounting Standards (IPSAS). Volume I. – T., 2008. 305 p. P. 50-51.
  11. Ibragimov A.K., Sugurbaev B.B. Budget control and audit: training manual. / UN Development
  12. Program; Ministry of Finance of the Republic of Uzbekistan. Training center. - T.: infoCOM. UZ,
  13. - 164 p.
  14. Shanasirva N.A. Issues of improving cost accounting in healthcare institutions. Economics and
  15. education / 2022, No. 6. P. 54-57. https://doi.org/10.55439/ECED/vol23_iss6/a7
  16. Shanasirva N. A . ORGANIZATION AND CONDUCT OF INTERNAL AUDIT SERVICE IN THE
  17. PUBLIC SECTOR 2024 No. 2 pp. 169-174 https://e-itt.uz/index.php/aept/article/view/1784/1635