REGULATORY AND LEGAL REGULATION OF ACCOUNTING IN BUDGETARY INSTITUTIONS

Authors

  • Kuliboyev Azamat Shonazarovich Doctor of Philosophy in Economic Sciences (PhD), Tashkent Institute of Finance, Tashkent, Uzbekistan

Keywords:

accounting, budget, budget account, budget accounting standard, budget organization, state budget, public sector, internal control, accounting policy, legal document.

Abstract

This article explores the distinct elements and characteristics of the legal framework governing accounting practices in budgetary organizations. The regulation of accounting in such organizations encompasses various levels, including legal, regulatory, methodological, and technical aspects, all rooted in scientific and methodological foundations. As per the prevailing budgetary legislation, budgetary organizations are required to establish an accounting policy, define its structure, and acknowledge its significance in upholding an effective internal control system.

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Published

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Issue

Vol. 10 No. 6 (2023): EPRA International Journal of Economics, Business and Management Studies (EBMS)

Section

Articles