Enhancing The Recording and Analysis of Credit and Debt Instruments of Companies

  • Mahmudova Guzal Samadjon kizi Tashkent State University of Economics
DOI: https://doi.org/10.51699/cajitmf.v6i3.939
Keywords: credit funds, debt accounting, IFRS, financial analysis, cash flow, debt structure, leverage, financial reporting

Abstract

This article addresses the necessity of refining both the accounting practices and analytical methodologies associated with credit and debt funds within business entities. In modern corporate finance, accurate representation and insightful analysis of borrowed capital are essential to evaluate financial performance, ensure compliance, and guide strategic decisions. This paper explores current challenges in accounting for credit and debt, examines the integration of International Financial Reporting Standards (IFRS), and proposes a comprehensive analytical framework combining financial ratios, cash flow assessments, and qualitative evaluations. Case illustrations and practical recommendations are provided to support more transparent and effective financial management.

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Published
2025-06-07
How to Cite
Guzal Samadjon kizi, M. (2025). Enhancing The Recording and Analysis of Credit and Debt Instruments of Companies. Central Asian Journal of Innovations on Tourism Management and Finance, 6(3), 912-915. https://doi.org/10.51699/cajitmf.v6i3.939
Issue
Vol. 6 No. 3 (2025): July
Section
Articles

Copyright (c) 2025 Mahmudova Guzal Samadjon kizi

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