THEORETICAL AND METHODOLOGICAL BASIS FOR PREPARATION AND ANALYSIS OF FINANCIAL STATEMENTS IN PUBLIC SECTOR OF UZBEKISTAN

This thesis investigates the theoretical and methodological underpinnings of the preparation, submission, and analysis of financial statements in public sector  of Uzbekistan. It provides a comprehensive scientific and theoretical substantiation of the significance, distinctive characteristics, composition, and functional role of financial statements in the operational activities of these institutions. The study further delineates the principal methods of financial statement analysis and underscores their critical importance in evaluating the efficient and purposeful utilization of budgetary resources. Particular attention is devoted to the practical implications of financial statement analysis for enhancing the quality of financial reporting, reinforcing financial oversight, and optimizing managerial decision-making processes in public sector.