This article examines the theoretical foundations of accounting, financial analysis, and auditing of entities operating under public-private partnerships (PPPs) in Uzbekistan. It analyzes the core principles of accounting, methods of financial analysis, and audit procedures applied in PPP enterprises. A mixed-methods approach was employed, combining qualitative analysis of legislation and enterprise reports with quantitative analysis of financial indicators. The findings indicate that modern accounting and auditing methods enhance financial transparency, though challenges related to data quality and professional qualifications persist. Recommendations based on international experience are tailored to Uzbekistan’s context.
| Mualliflar | Razzakov Durbek , Khashimovich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2025-06-19 |
| Jild | 50 |
| Son | 05 |
public-private partnership, accounting, financial analysis, auditing, financial condition, Uzbekistan, государственно-частное партнерство, бухгалтерский учет, финансовый анализ, аудит, финансовое состояние,, Узбекистан, davlat-xususiy sherikchilik, buxgalteriya hisobi, moliyaviy tahlil, audit, moliyaviy holat, O‘zbekiston
This article examines the role of liabilities accounting and internal control systems in ensuring the quality of financial reporting in Uzbekistan’s higher education institutions (HEIs). The study investigates the…
This article examines the impact of digital transformation on accounting and auditing in Uzbekistan, focusing on financial reporting quality, process efficiency, and compliance with international standards (IFRS, ISA)…
This article discusses the adaptation to international financial reporting standards, the resolution of organizational issues of securities accounting. The digital economy requires the free movement of goods…
this article thoroughly analyzes theoretical and practical aspects of improving the cost accounting system in light industry enterprises based on International Financial Reporting Standards (IFRS). The research…
The article examines the necessity and importance of tax control. It also analyzes cases of violations of tax legislation by business entities and makes proposals for their prevention.
This article examines the current state of mechanisms for calculating and collecting property and land taxes from individuals in Uzbekistan and explores ways to improve them. The study analyzes factors affecting the…
This article analyzes the economic efficiency of investment projects in Uzbekistan, focusing on infrastructure projects in transport and energy sectors. The study examines cost-benefit ratios, return on investment, and…
The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on…
This article examines the prospects for enhancing investment efficiency in Uzbekistan’s industrial enterprises through increased production volumes. The study analyzes the impact of production capacities, technological…
This article examines the overall state of liabilities accounting and internal audit processes in Uzbekistan’s higher education institutions (HEIs). The study explores the impact of liabilities accounting on financial…