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Author: Asian Development Bank Publisher: Asian Development Bank ISBN: 9292702874 Category : Business & Economics Languages : en Pages : 111
Book Description
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.
Author: Asian Development Bank Publisher: Asian Development Bank ISBN: 9292702874 Category : Business & Economics Languages : en Pages : 111
Book Description
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.
Author: International Monetary Fund. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1498312764 Category : Business & Economics Languages : en Pages : 74
Book Description
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.
Author: Francis B. Narayan Publisher: ISBN: 9789715613293 Category : Accounting Languages : en Pages : 124
Book Description
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.
Author: Ms.Suzanne Flynn Publisher: International Monetary Fund ISBN: 1475521758 Category : Business & Economics Languages : en Pages : 59
Book Description
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.
Author: R. Narasimham Publisher: ISBN: Category : Business & Economics Languages : en Pages : 130
Book Description
This extensive study identifies the current accounting and auditing practices of Mongolia, analyzing issues like government budgeting, professional infrastructure, and donor assistance. In addition to commenting on the nation's current financial situation, this study also recognizes potential economic deficiencies and provides an action plan to implement for future success.
Author: Asian Development Bank
Author: Asian Development Bank
Author: International Monetary Fund. Fiscal Affairs Dept.
Author: Eva Priftaj
Author: Francis B. Narayan
Author: Ms.Suzanne Flynn
Author: 
Author: B. Finlayson
Author: R. Narasimham
Author: International Federation of Accountants. Public Sector Committee
Author: