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O‘Zbekistonning Davlat Sektorida Ipsas Standartlarini Joriy Etishning Huquqiy Asoslari Va Ularni Takomillashtirish Yo‘Nalishlari

Author

Listed:
  • Matrasul Yoqubov
  • Gulnoza Qodirova

Abstract

Ushbu maqolada O‘zbekiston davlat sektorida xalqaro davlat sektori buxgalteriya standartlarini (IPSAS) joriyetishning huquqiy asoslari tahlil qilingan. Tadqiqotda amaldagi me’yoriy-huquqiy baza xalqaro standartlar talablari bilansolishtirilib, mavjud tizimdagi kamchiliklar va moslashtirish zarurati asoslab berilgan. Muallif IPSAS standartlarini joriyetishda huquqiy va tashkiliy mexanizmlarni takomillashtirish yo‘nalishlarini ishlab chiqadi hamda xalqaro tajriba asosidaularning milliy qonunchilikka integratsiyasi uchun ilmiy takliflarni ilgari suradi.

Suggested Citation

  • Matrasul Yoqubov & Gulnoza Qodirova, 2025. "O‘Zbekistonning Davlat Sektorida Ipsas Standartlarini Joriy Etishning Huquqiy Asoslari Va Ularni Takomillashtirish Yo‘Nalishlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(11), November.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:11:id:8073
    DOI: 10.5281/zenodo.17779717
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