CASH AND LIQUIDITY/LIQUIDITY AND LIQUIDITY RATIO

• Main Authors: BEATRIX LIGHEZAN BREUER, MIHAELA LESCONI FRUMUŞANU, ADELA BREUER, ANDRA MANCIU
• Format: Article
• Language: English
• Published: Academica Brâncuşi 2012-12-01
• Series: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
• Subjects: cash; liquidity; current assets; financial statements; balance sheet
• Online Access: http://www.utgjiu.ro/revista/ec/pdf/2012-04.I/11_BREUER%20Adela.pdf

The present paper aims to present the correlation as well as the differences between liquidity/cash and liquidity ratio in terms of economic entities. Researches on this topic are based on the opinions of some specialists in accounting and in the economic-financial analysis, as well as on the national legal stipulations and the ones set out in the International Accounting Standards, the Financial report, respectively. The object of this paper is represented by the correlation between liquidity/cash and liquidity ratios representing the liquidity as current assets, assets implied in the determination of liquidity ratios. The end of the paper consists of the conclusions drawn from the issues presented in the paper but also our views on this research topic.