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

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.