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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Improving the accounting of non-financial assets in budgetary organizations

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  • Improving the accounting of non-financial assets in budgetary organizations

Iskanov Xoljigit Nurqosimovich *

Associate Professor at Tashkent State University of Economics.

Review Article

World Journal of Advanced Research and Reviews, 2025, 26(01), 1582-1585

Article DOI: 10.30574/wjarr.2025.26.1.1256

DOI url: https://doi.org/10.30574/wjarr.2025.26.1.1256

Received on 04 March 2025; revised on 08 April 2025; accepted on 12 April 2025

This article examines the challenges and reform strategies related to the accounting of non-financial assets in budgetary organizations, with a focus on Uzbekistan. Drawing on international experiences and IPSAS standards, it identifies gaps in institutional frameworks, valuation methods, and digital infrastructure. The study proposes integrated solutions aimed at enhancing fiscal transparency, accountability, and asset management efficiency in the public sector.

Non-financial assets; Public sector accounting; IPSAS; Asset management; Fiscal transparency; Budgetary organizations

https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2025-1256.pdf

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Iskanov Xoljigit Nurqosimovich. Improving the accounting of non-financial assets in budgetary organizations. World Journal of Advanced Research and Reviews, 2025, 26(1), 1582-1585. Article DOI: https://doi.org/10.30574/wjarr.2025.26.1.1256

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