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Abstract

The implementation of International Financial Reporting Standards (IFRSs) will improve the internal management system of business entities through the use of uniform methods of accounting, provide information to stakeholders about the financial condition of the enterprise and increase the company's competitiveness. This article illustrates the relevance of applying the IFRS to our national accounting system today.

Keywords

IFRS IAS 323 IFRS 24 Borrowing Expenses

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Khushvaqtova Nozanin Nurbek qizi. (2022). The relevance of the formation of cost accounting for loans on the basis of IFRS in business entities. Texas Journal of Multidisciplinary Studies, 7, 187–189. Retrieved from https://zienjournals.com/index.php/tjm/article/view/1285

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