Work

Improving the accounting of non-financial assets in budgetary organizations

Year: 2025

Type: article

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.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17224544

Author: Nurqosimovich, Iskanov Xoljigit

Institution: Tashkent State University of Economics

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7083677090

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