Adaptarea analizei ratelor de lichiditate la formatul nou al bilanțului

Abstract

This article argues the need to adapt the way of analysis of liquidity ratios to the content of the balance sheet prepared in accordance with the new format. In particular, it mentions the main modifications made recently in the format of the balance sheet that have a direct influence on the way of determining the indicators that characterize the entity's ability to pay current debts. Consequently, certain changes are proposed in the formulas for calculating liquidity rates with the indication of the necessary sources of information. The article indicates the main categories of users who are interested in the practical application of the modified formulas in economic decision-making. JEL: M-41, M 49.