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Theoretical Foundations of Revenue Accounting in Public Sector Entities

Year: 2025

Type: article

Abstract: This article explores the theoretical foundations of revenue accounting within public sector entities, emphasizing the importance of proper classification, recognition, and measurement of revenues in accordance with international public sector accounting standards (IPSAS). It analyzes key conceptual approaches, highlights global best practices, and evaluates challenges in implementing accrual-based systems, particularly in transition economies such as Uzbekistan.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15705484

Author: Igamberdiyev, Sahobiddin

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6912006659

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