Implementation of the Assets and Liabilities Structure’s Ratios in a Company Activity Evaluation

DOI

10.2991/assehr.k.210322.116How to use a DOI?

Keywords

Assets, Analysis, Coefficient, Liabilities, Financial statement

Abstract

Presented in this article the main financial analysis ratios allow evaluating the structure of the company’s assets and liabilities. For each reviewed financial ratios the economical determination is given alongside the determination procedure and designation in the international analysis. The correlation between assets and liabilities structure indicator and multipliers’ indicators of a company’s assets and liabilities is shown. The formation method of all the indicators from the financial statements, which could be included as calculation variables, is provided. These ratios may be determined on the base of financial statements. Therefore, they are accessible not only for the company’s internal analysis but for the external one. Adopted designations in formulas are given based on the International accounting standards of financial statements.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Elena Galkina
PY  - 2021
DA  - 2021/03/30
TI  - Implementation of the Assets and Liabilities Structure’s Ratios in a Company Activity Evaluation
BT  - Proceedings of the VIII International Scientific and Practical Conference 'Current problems of social and labour relations' (ISPC-CPSLR 2020)
PB  - Atlantis Press
SP  - 240
EP  - 244
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210322.116
DO  - 10.2991/assehr.k.210322.116
ID  - Galkina2021
ER  -