DAVLAT-XUSUSIY SHERIKLIGI ASOSIDA ALOHIDA HISOB SIYOSATINI YURITISHNING KONSEPTUAL-METODOLOGIK MODELI, CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP, КОНЦЕПТУАЛЬНО-МЕТОДОЛОГИЧЕСКАЯ МОДЕЛЬ ВЕДЕНИЯ ОБОСОБЛЕННОЙ УЧЁТНОЙ ПОЛИТИКИ НА ОСНОВЕ ГОСУДАРСТВЕННО-ЧАСТНОГО ПАРТНЁРСТВА

<jats:p>The article develops a conceptual-methodological model for conducting separate accounting policy under public-private partnership (PPP) at the level of the economic entity. It substantiates a scientific gap: existing approaches treat accounting procedures, fiscal risk, and maturity assessment separately, predominantly at the country level, relying on the experience of developed countries. The model is built on an “input-operations-output-monitoring” architecture and operationalized through six interrelated formulas and a five-component Accounting Policy Maturity Index (APMI). The study is conducted on the case of JSC “Uzbekistan Railways”; component impact analysis shows that transparency and accounting-audit are the most effective levers for raising maturity. The model converts strategic goals into annually manageable targets, while the cost-intensity and cross-subsidy coefficients make transparent the internal financial flows invisible in consolidated reporting. The proposed model is offered as a methodological basis for harmonizing national practice with international standards (IFRIC 12, IPSAS 32, IFRS 15, IFRS 8).</jats:p>