Rano A. Mannapova

Nowadays the world is called a global village because of the forces of globalization, the most important thing is that developing economies are gradually integrating with developed economies through cross-border transactions for successful business, but understanding international financial information has become a very serious issue due to local accounting and reporting practices that create confusion in the minds of stakeholders. In this regard, it is important to have a universal set of standards to meet the needs of stakeholders. The International Accounting Standards Board (IASB) provided a permanent solution to this problem, earlier International Accounting Standards (IAS) were issued by the International Accounting Standards Committee (IASC), then they were changed in accordance with International Financial Reporting Standards, which attached greater importance to the clarity and comparability of financial accounting information to improve assessment and analysis of financial statements by users. This article examines the evolution of IFRS in the context of digitalization of the Uzbekistan economy for its implementation in international economic processes. To expand the use of financial statements prepared in accordance with international financial reporting standards, it is necessary to digitize the financial and non-financial indicators contained in the statements. The study identified the advantages and disadvantages of using the XBRL standard when preparing financial statements under IFRS. The XBRL standard allows you to obtain financial and non-financial information about the reporting company in various sections. The preparation of financial statements presented in accordance with IFRS using the XBRL standard changes the transparency and openness of accounting data according to international financial reporting standards and brings them closer to global standards of digitalization language. The use of the XBRL standard significantly reduces the time it takes to prepare financial statements and eliminates the inconsistency of metadata, but in the near future it is not able to replace the professional judgment of a qualified accountant. The article proposes a unified digital data model, including the XBRL format, which allows for data taxonomy and standardization of financial indicators of different companies. To fully implement the XBRL format when preparing financial statements under IFRS, it is necessary to certify domestic software developers who are able to ensure a secure process for collecting, processing and transmitting company data through digital channels.

O.M.Dusmatov, J.A.Khasanov

In this work, the issue of nonlinear vibrations of a mechanical system with an elastic dissipative characteristic of the hysteresis type, combined with a dynamic damper with a liquid joint, in kinematic excitations is considered. A mathematical model of the anti-vibration system was obtained. An analytical expression of the transfer function has been determined in order to evaluate the dynamic damping efficiency.

I.Ya.Sattorova, M.A.Ikromova, F.M.Khaitmurodova, I.N.Chuliev

The article examines the effect of new synthetic derivatives of glycyrrhetic acid (GrA) on the functional parameters of mitochondria (Mx), as well as the parameters of the CsA-sensitive pore of Mx membranes. As a result of the studies, it was shown for the first time that the derivatives of GrK are 2-(N-cytisine)-ethyl-3-0-acetyl-18H-glycyrrhetate (cytisine-ethyl-GC), 2-(N-cytisine)-isopropyl-3-0-acetyl-18H-glycyrrhetate (cytisine-isopropyl-GC) and N-(2-pyridyl)-3-0-acetyl-11-ketoolean-12-ene-30-amide (2-pyridyl-GC -amide) inhibit the activity of the CsA-sensitive pore and have a protective effect on Mx membranes. At the same time, the damaging effect of Ca2+ ions and the lipid peroxidation process is reduced. Other derivatives of GrK- N-(4-pyridyl)-3-0-acetyl-11-ketooleane-12-en-30-amide (4-pyridyl-GC-amide) and Са2+(N-morpholine)-ethyl-3 -O-acetyl-18H-glycyrrhetate (morpholine-GC) uncouples OF, enhances the damaging effect of CsA-sensitive pore inducers on membranes, increasing their permeability to cations.

Nurmurodov Zafarjon Nurmurodovich

The article examines the possibilities of developing the digital economy, the stages of historical development of the sector on the scale of the developed countriesof the world. It analyzed the level of development of the digital economy in Uzbekistan and described ways to further develop this sector and eliminate existing shortcomongs based on the experience of developed countries.

Khayit Turaev, Gulnora Umirova, Sherzod Kasimov, Malika Kobilova

N.D.Amanova, Kh.H.Turaev, B.Khaitov, Y.A.Makhmudova

The article investigated the kinetics of modified sulfur samples using thermogravimetric analysis methods. New innovative concrete, modified with organic compounds, and its physicochemical properties were studied. This innovative concrete was produced using a sulfur-modifier modification and a number of components. Thermogravimetric analysis (TG) of the modifier was carried out to study its response to heat treatment. TG analysis was performed using Thermo Scientific GC1310 in combination with Tsq 9000\_TA Instruments STD 650 (USA). The temperature range of analysis was set within 100-1000°C. Thermal expansion coefficient of the studied sulfur-containing concrete. The results also confirmed that the coefficient of thermal expansion for concrete modified with sulfur modifier was 14.8×10 -6/0 C. The average deformation of the analyzed concrete was 0.0026-0.0051, which indicates excellent deformation characteristics compared to conventional concrete The sulfur-modifier modification experiences a one-stage thermal mass loss, and the mass loss phenomena are endothermic in nature.

Khamrokulov Ulugbek Abdurakhmatovich

Innovation capacity. The innovation potential of enterprises in its management is revealed the need to enrich the innovation potential of enterprises.

Sayfullaeva D.D

Spontaneous combustion of grain products can occur due to improper storage or handling. This can occur due to the presence of high humidity, the presence of vegetable oils or vegetable oil residues on the grain, and also due to incorrect storage temperature. To detect and prevent possible spontaneous combustion in grain production, special equipment is used, such as thermometers to control temperature, humidity sensors, ventilation systems, oxygen meters and monitoring systems that help monitor storage conditions of grain products. The choice of specific measuring instruments depends on the specifics of grain production, the type of equipment used and the size of the production premises. This article discusses how to achieve the best results to prevent spontaneous combustion in grain production.

B.R. Khasanov, N.G. Yodgorov, J.B. Khudaikulov

This article provides information on the importance of rye, distribution, cultivated area, productivity and economic efficiency of growing rye varieties

Yozieva Shakhribonu Gairatullaevna

After gaining independence, the Republic of Uzbekistan began to pursue a very active and open foreign policy. This policy is mainly of a mutually beneficial, constructive nature, which is based on the national interests of the state. This article examines the foreign policy of Uzbekistan with Egypt in different areas. It mainly covers the further development and strengthening of bilateral ties in the fields of education, tourism, culture, industrial cooperation, and trade. The article also provides examples of cooperation, agreements, and contracts in the above areas.