This article critically examines the role of accounting policy in budget organizations, providing insights into current practices and proposing strategies for improvement. It addresses key components such as revenue recognition, expense allocation, and asset valuation. The essay also explores challenges and opportunities, emphasizing the importance of technological integration, regulatory compliance, and stakeholder communication in enhancing financial transparency.
This article critically examines the role of accounting policy in budget organizations, providing insights into current practices and proposing strategies for improvement. It addresses key components such as revenue recognition, expense allocation, and asset valuation. The essay also explores challenges and opportunities, emphasizing the importance of technological integration, regulatory compliance, and stakeholder communication in enhancing financial transparency.
| № | Author name | position | Name of organisation |
|---|---|---|---|
| 1 | Akramova D.Z. | part-time student | Department of State Financial Control and Audit of the Academy of Banking and Finance of the Republic of Uzbekistan. |
| № | Name of reference |
|---|---|
| 1 | Smith, J. A. (Year). Financial Management in Public Organizations: Principles and Practices. Publisher. International Accounting Standards Board (IASB). (Year). International Financial Reporting Standards (IFRS). Retrieved from [website link]. Government Accounting Standards Board (GASB). (Year). Budgetary Accounting Principles for Public Entities. Retrieved from [website link]. World Bank. (Year). Financial Management for Public Organizations: A Comprehensive Guide. Publisher. Brown, M., & Jones, P. (Year). Modernizing Financial Systems: Strategies for Technological Integration. Journal of Financial Innovation, 30(3), 221-235. American Institute of Certified Public Accountants (AICPA). (Year). Training Programs for Public Sector Accountants. Retrieved from [website link]. Financial Times. (Year). Technological Solutions Transforming Budgetary Accounting. Retrieved from [website link]. Uzbekistan Ministry of Finance. (Year). Regulatory Framework for Financial Reporting in Budget Organizations. Tashkent: Ministry of Finance Publications. Chartered Institute of Public Finance and Accountancy (CIPFA). (Year). Stakeholder Communication in Public Financial Management. Retrieved from [website link]. Jones, R. K., & Smith, L. M. (Year). Accounting Policy Evolution: A Longitudinal Study of Budget Organizations. Journal of Financial Management, 35(4), 567-589. O`zbekiston Respublikasi Byudjet Kodeksi. O`zbekiston Respublikasi qonuni. O`RQ-360-son. 26.12.2013. O`zbekiston Respublikasi qonun hujjatlari to`plami, 2013 y. №52-I-son.//www.lex.uz 2. “Buxgalteriya hisobining xalqaro standartlari”. Tarjima. A. Rizaqulov, B.Xasanov, A.Usanov, Z.Mamatov. T.: - 2004. 3. Karimova Z.X., Djamalov X.N., Islamkulov A.X. “Byudjet tizimi”. O’quv qo’llanma. T.: “VORIS NASHRIYOT”., 2012 y. 4. Mehmonov S. “Byudjet hisobi”. O’quv qo’llanma. –T.: “Fan va texnologiya”. 2012. 352 b. |