O‘ZBEKISTONNING DAVLAT SEKTORIDA IPSAS STANDARTLARINI JORIY ETISHNING HUQUQIY ASOSLARI VA ULARNI TAKOMILLASHTIRISH YO‘NALISHLARI

Matrasul Yoqubov and Gulnoza Qodirova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 11

Abstract: Ushbu maqolada O‘zbekiston davlat sektorida xalqaro davlat sektori buxgalteriya standartlarini (IPSAS) joriyetishning huquqiy asoslari tahlil qilingan. Tadqiqotda amaldagi me’yoriy-huquqiy baza xalqaro standartlar talablari bilansolishtirilib, mavjud tizimdagi kamchiliklar va moslashtirish zarurati asoslab berilgan. Muallif IPSAS standartlarini joriyetishda huquqiy va tashkiliy mexanizmlarni takomillashtirish yo‘nalishlarini ishlab chiqadi hamda xalqaro tajriba asosidaularning milliy qonunchilikka integratsiyasi uchun ilmiy takliflarni ilgari suradi.

Keywords: IPSAS; moliyaviy hisobot; huquqiy-normativ hujjatlar; xalqaro standartlar (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:11:id:8073

DOI: 10.5281/zenodo.17779717

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