Dynamic liquidity: the real capacity of payment of the enterprise
DOI:
https://doi.org/10.21501/2500-669X.2712Keywords:
Accounting and evolution of analysis studies, Financial analysis problems, Dynamic Liquidity Analysis.Abstract
Among the various functions that equity has, the liquidity function stands out between the primary and most important of the wealth, since this guarantees the satisfaction of the debt contracted in a period. The balancing analysis, accounting technology, emerged scientifically in the contemporary era, with the purpose of verifying the liquidity of the entrepreneurship and this was considered the initial reason for the analysis of wealth. The objective of this research is to analyze and stand out the dynamic liquidity, which is one of the major theories in the financial accounting sector. Regarding the media, the methodology is analytical and bibliographic, and concerning the aims is explanatory and exploratory; hence, this thesis will be emphasized on an analytical balance. The justification of this work is because there are no previous researches about it, and this becomes an essential study for managerial and analytical accountants. Therefore, liquidity could be sufficient which is adequate and real; or nominal which is non-real, and it is shown as the informative way, but it does not always match with the reality. This article will explain the aspects of the nominal and real liquidity, but it will focus on real liquidity to provide to the reader the necessary knowledge to analyze and come to a factual conclusion about the nature of the patrimony’s liquidity, which is in other words, the dynamic liquidity.
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