Download or read book International Public Sector Accounting Standards Implementation Road Map for Uzbekistan written by Asian Development Bank and published by Asian Development Bank. This book was released on 2023-11-01 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report acts as a road map for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making. Outlining why implementing IPSAS is a long-term process, it assesses current public financial management and discusses how to close accounting standard gaps. It underscores the need for dedicated project management and identifies potential reform program risks. This report details the four-step implementation process and explains why information technology systems should be integrated to introduce IPSAS and produce a 360-degree view of the government’s financial status and performance.
Download or read book Republic of Uzbekistan written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2019-05-01 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper on the Republic of Uzbekistan focuses on the fiscal transparency in the country. This report provides further guidance to support implementation of the fiscal transparency evaluation recommendations and the government’s plans to strengthen transparency. The IMF team worked with the authorities to further strengthen the application of the Government Finance Statistics Manual standards, improve the budget classification, presentation and reporting; strengthen fiscal risk disclosure and address other fiscal transparency-related issues. Steps have been taken to improve the coverage of Government Finance Statistics reports; however, further work is required. Wide-ranging reforms to improve the coverage, reliability, quality and accessibility of fiscal reports are being developed. A Presidential Decree, approved in August 2018, sets out measures to enhance budget openness and transparency, increase the engagement of citizens in the budget process, and strengthen parliamentary and public scrutiny of the budget.
Download or read book Adoption of International Public Sector Accounting Standards IPSAS in the United Nations System written by Eva Priftaj and published by . This book was released on 2015 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management and Governance Issues in Mongolia written by Francis B. Narayan and published by . This book was released on 2000 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Download or read book Preface to International Public Sector Accounting Standards written by and published by . This book was released on 2000 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Technical Assistance to the Republic of Uzbekistan for Developing a Management Information System for Uzbek Telecom written by B. Finlayson and published by . This book was released on 2002 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policy Guidance Manual for International Public Sector Accounting Standards written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Investments in Associates written by International Federation of Accountants. Public Sector Committee and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preface to International Public Sector Accounting Standards written by International Federation of Accountants (IFAC) and published by . This book was released on 2000-05 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of International Public Sector Accounting Pronouncements written by International Federation of Accountants and published by . This book was released on 2013 with total page 1699 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preface to Statements of International Public Sector Accounting Standards written by International Federation of Accountants. Public Sector Committee and published by . This book was released on 1998 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of International Public Sector Accounting Standards on Economic Policy Uncertainty written by Reza Hesarzadeh and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The study further explores how political stability, regulatory quality, government effectiveness, and the level of country development moderate the relationship between IPSAS and economic policy uncertainty. Using a sample of 22 countries for the period 2014-2020, findings reveal that the implementation of IPSAS reduces economic policy uncertainty. Moreover, this negative relationship between IPSAS and economic policy uncertainty is more pronounced among countries having lower political stability, poorer regulatory quality, and lower government effectiveness, as well as among developing countries. Overall, this paper reveals that the economic impacts of IPSAS are greater in countries that do not have robust mechanisms to support transparency and accountability.
Download or read book Mapping Research and Innovation in the Republic of Uzbekistan written by Elçi, Sirin and published by UNESCO Publishing. This book was released on 2020-10-14 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Serbia Public Sector Accounting Review written by World Bank Group and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The government's public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS.
Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Republic of Uzbekistan written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2019-05-01 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency. Wide-ranging reforms to improve the coverage, reliability, quality, and accessibility of fiscal reports are being developed and implemented, and some good progress already made. This assessment of fiscal transparency practices has been undertaken to support the government’s efforts to increase transparency by identifying priority areas for reform. An evaluation of practices against the IMF’s Fiscal Transparency Code (the Code) finds that tangible gains have been made over 2017 and 2018. In several areas where Uzbekistan’s practices do not currently meet the basic standard required under the Code, quick progress can be made. The report also provides a more detailed evaluation of Uzbekistan’s fiscal transparency practices and recommended reform priorities. Strengthening legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.
