Management and Economics
| Open Access |
DOI: The Current Importance And Status Of Maintaining A Separate Accounting Policy In Public-Private Partnerships
Kadirov Jasurbek Sharofitdinovich , “Uzbekistan Railways” JSC, Head of the Finance Department, Ph.D., UzbekistanAbstract
This article examines the current importance and status of maintaining a separate accounting policy in public-private partnerships (PPPs). In the context of increasing reliance on PPP mechanisms for financing infrastructure and socially significant projects, ensuring financial transparency, proper risk allocation, and accurate recognition of assets and liabilities has become critically important. The establishment of a distinct accounting policy for PPP projects enhances the reliability and comparability of financial reporting, strengthens investment attractiveness, and ensures a balanced protection of public and private sector interests. The study analyzes key accounting aspects within PPP arrangements, including the recognition of assets and liabilities, revenue and expense measurement, risk allocation, and alignment with international financial reporting standards. The findings highlight that a separate accounting policy in PPP frameworks contributes to improved financial governance, accountability, and long-term project sustainability.
Keywords
Public-Private Partnership (PPP), separate accounting policy, financial reporting
References
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Copyright (c) 2026 Kadirov Jasurbek Sharofitdinovich
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