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.
11.11.2023 Volume 2 Issue 11 View more DownloadFruits and vegetables are separated into primary and secondary mass, cleaned, freeze-dried and ground into powder using a grinding machine. By dyeing various clothes, fabrics and thread products in the garment and textile industry, the secondary mass of the product with color properties can be used to reduce the cost of finished products by approximately 1-1.5 times
11.11.2023 Volume 2 Issue 11 View more DownloadAggressive behavior is common in adolescence. A teenager carries out his aggressiveness in order to gain life experience, achieve prestige and self - awareness. The problem of alcoholism and drug malignancy in adolescents with cognitive, emotional and behavioral disorders is widely discussed. This is especially true for children with perinatal pathology and minimal brain dysfunction, described as mental retardation with a psychopatho-like syndrome, which is often referred to as attention disorder hyperactivity syndrome
10.11.2023 Volume 2 Issue 11 View more DownloadCatamnestic observations of patients with high-functioning autism / Asperger syndrome suggest that they may experience concomitant mental disorders in early adulthood. This usually happens against the background of an increase in social demands, a change in the stereotype of activity, unfavorable life circumstances or somatic diseases
10.11.2023 Volume 2 Issue 11 View more DownloadThe pathophysiological mechanisms behind the development of schizophrenia spectrum disorder remain an unknown and little-studied problem to date. The discovery of antagonistic mechanisms of action on dopamine receptors, through which the emergence of antipsychotic effects led to the formation and subsequent development of schizophrenia dopamine theory, which raised reasonable hope within the professional community that pharmacological drugs that reduce dopaminergic neurotransmission would be a "golden blow" in the treatment of schizophrenia spectrum disorders
10.11.2023 Volume 2 Issue 11 View more DownloadBased on the requirements of the globalization period, the teacher should master innovative technologies in order to comprehensively improve the personality of the student in the educational process, the result of the innovative process in education, to rise to the level of technology
10.11.2023 Volume 2 Issue 11 View more DownloadIn this article, positive relations are described as an important tool in the formation of students' personalities, and a review of the literature on the topic, the content of educational and management skills, socio-pedagogical support of research activities, and the management of educational institutions that require consistent solutions. several problems are analyzed.
10.11.2023 Volume 2 Issue 11 View more DownloadThere are examples and solutions throughout, but of course there is always more than one way to arrive at an answer. The ability to recognize and understand multiple methods is of great value to a teacher because it is quite impressive how creative kids can be with their solutions.
10.11.2023 Volume 2 Issue 11 View more DownloadThe leading place in the system of pedagogical research for obtaining scientific information is occupied by the observation method. The main function of this method is the selective perception of information about the phenomenon being studied, the process using direct and feedback connections. Almost any empirical research should begin with an analysis of literature, documents and observation of existing experience on the problem being studied. The observation method can be used either independently or in combination with other methods
10.11.2023 Volume 2 Issue 11 View more DownloadVarious research works aimed at developing the innovative and managerial potential of teaching staff are carried out in the world education system. Scientists, teachers and practitioners conduct research on scientifically based advanced educational technologies and their implementation in the educational process, improving regulatory documents, improving the quality of education.
10.11.2023 Volume 2 Issue 11 View more Download