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

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.