DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER EDUCATIONAL INSTITUTIONS OF UZBEKISTAN

Abstract

One of the most effective tools for the development and improvement of the economy of each state is an active investment policy. It is for this reason that today the issue of transforming financial statements compiled according to National Accounting Standards in accordance with IFRS requirements has become acute, information on the activities of enterprises and companies in financial futures markets is interesting to investors and is no less important. In this regard, it is of great importance to study the international practice of accounting for and reporting on financial instruments. Higher education is currently going through a period when there is a qualitative change in the educational space, the content and methods of teaching and teaching are changing. This article explores the didactic features of competence and interdisciplinary approaches to teaching accounting to students of higher educational institutions.