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Scientific journal “Vestnik NSUEM”

2014 year, number 2

APPROACHES TO ANALYSIS OF ACCOUNTING LIQUIDITY OF BUSINESS

N.L. Danilova
Russian University of Cooperation, Maxim Gorky ave., 24, Cheboksary, Chuvash Republic, 428025
Keywords: accounting liquidity, solvency, assets/liabilities correlation

Abstract

Methods of classification of corporate assets by degree of liquidity and liabilities by urgency of repayment are considered for purposes of objective assessment of accounting liquidity on the basis of absolute measures.