Calculation of financial ratios of liquidity and profitability of financial statements prepared under IFRS

Aleksandr Samylin

doi:doi:10.12737/16545

Calculation of financial ratios of liquidity and profitability of financial statements prepared under IFRS

Published в Journal of economic studies · Volume 1, Issue 3, 2015 · Pages 4–4 · Rubrics: Finansy, denezhnoe obraschenie i kredit

DOI 10.12737/16545

Received: 25.11.2015 Accepted: 25.11.2015 Published: 25.11.2015 Language of publication: RUS

Authors

Aleksandr Samylin ¹

1 Financial University under the Government of the Russian Federation (professor)

ABSTRACT

Procedure for calculating the financial ratios of liquidity and profitability of financial statements prepared under IFRS is considered.

KEYWORDS

current rates absolute and quick ratio gross margin operating and net profit margins for all the assets current and non-current assets and return on invested capital.

Information Text References

Authors:

1. Financial University under the Government of the Russian Federation (professor)

Type:

Article

Pages:

from 4 to 4

Status:

Published

Language:

Russian

Keywords:

current rates, absolute and quick ratio, gross margin, operating and net profit margins for all the assets, current and non-current assets, and return on invested capital.

Text

Таблица 1

Консолидированный сокращенный отчет о финансовом положении компании «А» по состоянию на 31 декабря 2014 г., тыс. руб.
	2014	2015
Активы
Оборотные активы
Денежные средства и их эквиваленты	2000	1500

References

1. Zimovets A.V. Kratkosrochnaya finansovaya politika [Elektronnyy resurs]. URL: http:// http://www.aup.ru/books/m209/9_3.htm, 2010

2. Samylin A.I. Uchet, analiz i planirovanie finansovogo sostoyaniya predpriyatiya: monografiya [Tekst] / A.I. Samylin. - M.: Natsional´nyy institut biznesa, 2006.

3. Samylin A.I. Finansovyy menedzhment [Tekst]: uchebnik / A.I. Samylin. - M.: INFRA-M, 2013.

4. Samylin A.I. Korporativnye finansy. Finansovye raschety [Tekst]: uchebnik / A.I. Samylin. - M.: INFRA-M, 2015.

5. Sheremet A.D. Analiz i diagnostika finansovo-khozyaystvennoy deyatel´nosti [Tekst]: uchebnik / A.D. Sheremet. - M.: INFRA-M, 2009.

6. Yurkova T.I. Ekonomika predpriyatiya [Elektronnyy resurs]: uchebnik / T.I. Yurkova, S.V. Yurkov. URL: http://www.aup.ru/books/m88/8_2.htm, 2006.

7. EDU libs. [Elektronnyy resurs]. URL: https://edulibs.org/liabilities-to-equity-ratio-example/

8. Ready Ratios [Elektronnyy resurs]. URL: http://www.readyratios.com/reference/liquidity/

9. Simple Studies [Elektronnyy resurs]. URL: http://simplestudies.com/profitability_and_coverage_analysis.html

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