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International Finance and Accounting

Abstract

This article describes the theoretical aspects of the methods, approaches to assessing the value of debt capital of joint-stock companies and focuses on using debt ratios to assess the value of debt capital used in developed countries. Additionally, based on data of JSC "Qizilqumsement", JSC "Kokand Mechanical Plant", JSC "Qvartz" JSC "Jizzakh Plastmassa" and JSC "Kuvasoysement" from 2015 to 2018 was determined the value of debt capital of these companies. In particular, the methods are described the valuation by debt ratios in determining the value of debt capital. Also, problems in assessing the value of joint-stock companies' debt were identified, and scientific proposals and practical recommendations were developed to address them.

References

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