{"id":4314,"date":"2025-01-07T11:35:13","date_gmt":"2025-01-07T11:35:13","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4314"},"modified":"2025-01-07T11:35:54","modified_gmt":"2025-01-07T11:35:54","slug":"improving-the-procedure-for-preparing-and-presenting-financial-reports-in-the-public-sector-of-uzbekistan","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4314","title":{"rendered":"IMPROVING THE PROCEDURE FOR PREPARING AND PRESENTING FINANCIAL REPORTS IN THE PUBLIC SECTOR OF UZBEKISTAN."},"content":{"rendered":"<p>Abdujalilova Dilnoz Abdusattorovna<br \/>\nAssociate Professor of the \u00abBudget Accounting and Treasury\u00bb Department of  TSUE<br \/>\nE-mail: dilnoz.abdujalilova.84@mail.ru<br \/>\nORCID: 0009-0003-5169-4233<br \/>\n   JELClassification: L88   P23<br \/>\n\u0410bstract: Particular attention is paid to the study of the issues of harmonizing financial management in the public sector of Uzbekistan with international financial reporting standards (IFRS and IPSAS) and thereby increasing the efficiency, transparency and accountability of public financial management. In recent years, there has been a need to consider the scientific basis for the implementation of international financial reporting standards for the public sector of Uzbekistan, ways to ensure the openness and efficiency of public financial processes through them. For public sector organizations, it is important to automate the process of preparing financial statements and increase the speed and accuracy of data collection and analysis through the use of modern technologies. By improving the financial management system, ensuring the compliance of financial statements with international standards and developing international cooperation, it is possible to increase efficiency in public sector organizations, rational use of resources and ensure economic stability. The study analyzed the technical and organizational difficulties encountered in the implementation of international financial reporting standards, measures to overcome them, as well as the possibilities of applying the best practices of foreign countries in the conditions of Uzbekistan.<br \/>\nKeywords: automated systems, public sector, financial reporting, efficiency, IPSAS.<\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/01\/1Abdujalilova-D.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 1Abdujalilova-D.\"><\/object><a id=\"wp-block-file--media-794544c5-b90c-40c5-98ef-7fc03f5e0a97\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/01\/1Abdujalilova-D.pdf\">1Abdujalilova-D<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/01\/1Abdujalilova-D.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-794544c5-b90c-40c5-98ef-7fc03f5e0a97\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Abdujalilova Dilnoz Abdusattorovna Associate Professor of the \u00abBudget Accounting and Treasury\u00bb Department of TSUE E-mail: dilnoz.abdujalilova.84@mail.ru ORCID: 0009-0003-5169-4233 JELClassification: L88 P23 \u0410bstract: Particular attention is paid to the study of the issues of harmonizing financial management in the public sector <a href=\"https:\/\/interfinance.tsue.uz\/?p=4314\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66],"tags":[],"class_list":["post-4314","post","type-post","status-publish","format-standard","hentry","category-2024-6-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVING THE PROCEDURE FOR PREPARING AND PRESENTING FINANCIAL REPORTS IN THE PUBLIC SECTOR OF UZBEKISTAN. - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=4314\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE PROCEDURE FOR PREPARING AND PRESENTING FINANCIAL REPORTS IN THE PUBLIC SECTOR OF UZBEKISTAN. - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Abdujalilova Dilnoz Abdusattorovna Associate Professor of the \u00abBudget Accounting and Treasury\u00bb Department of TSUE E-mail: dilnoz.abdujalilova.84@mail.ru ORCID: 0009-0003-5169-4233 JELClassification: L88 P23 \u0410bstract: Particular attention is paid to the study of the issues of harmonizing financial management in the public sector Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=4314\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-07T11:35:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-07T11:35:54+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPROVING THE PROCEDURE FOR PREPARING AND PRESENTING FINANCIAL REPORTS IN THE PUBLIC SECTOR OF UZBEKISTAN.\",\"datePublished\":\"2025-01-07T11:35:13+00:00\",\"dateModified\":\"2025-01-07T11:35:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314\"},\"wordCount\":241,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2024-6-issue 1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4314\",\"name\":\"IMPROVING THE PROCEDURE FOR PREPARING AND PRESENTING FINANCIAL REPORTS IN THE PUBLIC SECTOR OF UZBEKISTAN. - 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