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Annotatsiya
Maqolada budjet tashkilotlarida hisob siyosatining o‘zgarishi, hisob bahosidagi o‘zgarish va oldingi davr xatolarini bir-biridan farqlash hamda ularning natijalarini moliyaviy hisobotda aks ettirish masalalari tadqiq etilgan. Amaliyotda ushbu uch holatning aralashtirib yuborilishi hisobot ko‘rsatkichlarining taqqoslanuvchanligini buzishi asoslab berilgan. Muallif tomonidan IPSAS 3 talablariga tayangan holda ketma-ket savollar asosidagi tasniflash algoritmi hamda xatolarning ahamiyatliligi va ochib berish to‘liqligini baholash tizimi taklif etilgan.
Adabiyotlar ro‘yxati
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3. IASB. IAS 8 "Accounting Policies, Changes in Accounting Estimates and Errors" (Definition of Accounting Estimates — Amendments to IAS 8). — London: IFRS Foundation, 2021.
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7. Brusca I., Caperchione E., Cohen S., Manes Rossi F. (eds.) Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. — Basingstoke: Palgrave Macmillan, 2015.
8. O‘zbekiston Respublikasining Budjet kodeksi. 2013-yil 26-dekabr, O‘RQ-360-son (o‘zgartish va qo‘shimchalar bilan). // www.lex.uz
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