O‘ZBEKISTONNING DAVLAT SEKTORIDA IPSAS STANDARTLARINI JORIY ETISHNING HUQUQIY ASOSLARI VA ULARNI TAKOMILLASHTIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.17779717Keywords:
IPSAS, moliyaviy hisobot, huquqiy-normativ hujjatlar, xalqaro standartlarAbstract
Ushbu maqolada O‘zbekiston davlat sektorida xalqaro davlat sektori buxgalteriya standartlarini (IPSAS) joriy
etishning huquqiy asoslari tahlil qilingan. Tadqiqotda amaldagi me’yoriy-huquqiy baza xalqaro standartlar talablari bilan
solishtirilib, mavjud tizimdagi kamchiliklar va moslashtirish zarurati asoslab berilgan. Muallif IPSAS standartlarini joriy
etishda huquqiy va tashkiliy mexanizmlarni takomillashtirish yo‘nalishlarini ishlab chiqadi hamda xalqaro tajriba asosida
ularning milliy qonunchilikka integratsiyasi uchun ilmiy takliflarni ilgari suradi.
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