Journal of International Economics Research
Journal DOI
3070-5665ISSN (Online)
This article analyzes the practical effectiveness of treasury mechanisms, which constitute a key institutional component of the public financial management system in Uzbekistan, using empirical and econometric methods. The study covers the period from 2015 to 2024 and examines indicators of state budget execution, the share of payments carried out through the treasury system, and measures of fiscal discipline. Time series analysis and regression models are employed to assess the impact of treasury control on the efficiency of budget execution. The results indicate that the strengthening of treasury mechanisms contributes to enhancing fiscal stability. The findings of the study provide a basis for developing scientific and practical recommendations aimed at improving public financial management under the conditions of Uzbekistan.
Read MoreDoi: https://doi.org/10.54216/JIER.030101
Vol. 3 Issue. 1 PP. 01-04, (2026)
Business combinations represent a critical area of financial reporting due to their significant impact on financial position and performance. This study examines accounting for business combinations under International Accounting Standards, with particular emphasis on IFRS 3 Business Combinations and IAS 36 Impairment of Assets. Using comparative analysis, synthesis of empirical research, and illustrative financial data, the paper evaluates recognition, measurement, and disclosure practices, as well as their implications for transparency and comparability. The findings confirm that standardized accounting treatments improve decision usefulness of financial statements, while challenges remain in fair value measurement and goodwill impairment testing.
Read MoreDoi: https://doi.org/10.54216/JIER.030102
Vol. 3 Issue. 1 PP. 05-12, (2026)