In this paper, authors analyze existing approaches to assessment of company’s liquidity and solvency, and identify inconsistencies and inaccuracies of these approaches, particularly in relation to the organization of assessment. They suggest an improved method for calculation of indices that form the basis of liquidity assessment.
Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.