📄 Abstract
This article provides an overview of foreign experiences in accounting and auditing of financial assets in budget organizations, focusing on examples from developed and developing countries, including the United States, the United Kingdom, Australia, China, and Brazil. The review addresses different sources, works, and papers of various scholars to offer a comprehensive understanding of the subject. The discussion encompasses the historical context, institutional frameworks, key reforms, and the impact of international standards and best practices on the development and implementation of public sector accounting and auditing systems. This analysis contributes to a deeper understanding of the intricacies and complexities of public sector financial management and inspires further research and dialogue on this important topic.
🏷️ Keywords
📚 How to Cite:
Odilbekov Shakhboz , FOREIGN EXPERIENCES OF ACCOUNTING AND AUDITING OF FINANCIAL ASSETS IN BUDGET ORGANIZATIONS , Volume 10 , Issue 5, may 2023, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,