PROSPECTS FOR IMPROVING THE ACCOUNTING OF FIXED ASSETS BASED ON INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) IN THE PUBLIC SECTOR

Authors

  • Abdullayeva Nilufar A researcher of the Department of “Budget Accounting and Treasury Work” of the Tashkent Institute of Finance

Keywords:

IPSAS, fixed assets, accounting, public sector, international standards, asset management, financial reporting.

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.

Downloads

Published

-

How to Cite

Abdullayeva Nilufar. (2023). PROSPECTS FOR IMPROVING THE ACCOUNTING OF FIXED ASSETS BASED ON INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) IN THE PUBLIC SECTOR. International Journal of Asian Economic Light, 11(6), 10–14. Retrieved from http://eprajournals.net/index.php/JAEL/article/view/2763

Issue

Vol. 11 No. 6 (2023): International Journal of Asian Economic Light (JAEL)

Section

Articles