Keyword: «definitions»

Solvency and liquidity: a theoretical aspect

ART 184060

Authors:

Oksana Bytkova,

Natalya Chymakova,

Natalya Yakovleva

Full text Read online

The article discusses the theoretical basis of solvency and liquidity indicators. The definitions of solvency and liquidity from the point of view of various authors are presented, and their comparative characteristics are given. The authors make a summary of solvency and liquidity concepts formulations.

Keywords: liquidity, bankruptcy, liabilities, solvency, assets, definitions, financial independence