Topic 12. Analysis of liquidity and solvency of the enterprise - Universitatea de Stat din Moldova

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Topic 12. Analysis of liquidity and solvency of the enterprise 12.1. Economic content and importance of liquidity analysis The liquidity analysis of the Balance Sheet is central to the process of assessing the financial condition of the enterprise and is included in virtually any analytical material, such as: Explanatory note to the annual financial report; report of the company's management at the annual meeting of owners on the results of operations in the reporting period; investment project; Prospectus of public offering of securities; working documents of the auditor on the application of analytical procedures; studying the application for a loan, etc.