Improving the accounting of non-financial assets in budgetary organizations

Nurqosimovich, Iskanov Xoljigit (2025) Improving the accounting of non-financial assets in budgetary organizations. World Journal of Advanced Research and Reviews, 26 (1). pp. 1582-1585. ISSN 2581-9615

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Abstract

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.

Item Type:	Article
Official URL:	https://doi.org/10.30574/wjarr.2025.26.1.1256
Uncontrolled Keywords:	Non-financial assets; Public sector accounting; IPSAS; Asset management; Fiscal transparency; Budgetary organizations
Depositing User:	Editor WJARR
Date Deposited:	25 Jul 2025 15:02
Related URLs:	https://journalwjarr.com/node/1194 https://journalwjarr.com/sites/default/f... https://journalwjarr.com/sites/default/f...
URI:	https://eprint.scholarsrepository.com/id/eprint/1851

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