Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards

Bovoboev Saidmurod

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

This article examines the theoretical and practical aspects of organizing the analysis of fixed assets in budgetary organizations based on international standards. The study was conducted using IPSAS 17 and the national accounting standards of the Republic of Uzbekistan. Using document analysis and comparative analysis methods, differences between national practice and international standards were identified, and ways to improve the transparency of financial reporting and the efficiency of asset utilization were proposed. Based on the results, the necessity of adapting international standards and scientifically grounded recommendations were developed.

Maqola ma’lumotlari
MualliflarBovoboev Saidmurod
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-07-02
Jild50
Son7
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

budgetary organizations, fixed assets, international standards, IPSAS, financial reporting, asset analysis, revaluation, depreciation, бюджетные организации, основные средств, международные стандарты, IPSAS, финансовая отчетность, анализ активовпереоценка, переоценка, амортизация, budjet tashkilotlari, asosiy vositalar, xalqaro standartlar, IPSAS, moliyaviy hisobot, aktivlar tahlili, qayta baholash, amortizatsiya

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABovoboev Saidmurod (2026). Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards. «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1450
GOST (OAK)Bovoboev Saidmurod Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 7.
MLABovoboev Saidmurod. “Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards.” «Инновацион иқтисодиёт» журнали, 50(7), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1450
ChicagoBovoboev Saidmurod. “Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards.” «Инновацион иқтисодиёт» журнали, 50(7) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1450
HarvardBovoboev Saidmurod (2026) ‘Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards’, «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1450
BibTeX
@article{bovoboevsaidmurod2026,
  title = {Scientific basis or the need for organizing fixed asset analysis in budgetary organizations based on international standards},
  author = {Bovoboev Saidmurod},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {7},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1450}
}

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