PROSPECTS FOR IMPROVING THE ACCOUNTING OF FIXED ASSETS BASED ON INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) IN THE PUBLIC SECTOR
Abdullayeva Nilufar
Department of Budget Accounting and Treasury Work of the Tashkent Institute of Finance, Uzbekistan
Abstract
This article explores the prospects for enhancing the accounting of fixed assets in the public sector by adopting International Public Sector Accounting Standards (IPSAS). By examining the current challenges, theoretical frameworks, and case studies, the article provides practical recommendations for public sector organizations looking to improve their fixed asset accounting practices.
Keywords: IPSAS, fixed assets, accounting, public sector, international standards, asset management, financial reporting.
Journal Name :
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International Journal of Asian Economic Light (JAEL)
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Published on : 2023-09-11
| Vol | : | 11 |
| Issue | : | 6 |
| Month | : | September |
| Year | : | 2023 |