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

Abstract

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.