International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis
Table 2:
| Category | Indicators |
| Profitability | Return on assets (ROA) |
| Return on equity (ROE) | |
| EBIT margin | |
| EBITDA margin | |
| Liquidity and solvency | Current liquidity |
| Quick liquidity | |
| Solvency ratio | |
| Economic and financial balance | Rate of financial autonomy |
| Rate of financial stability | |
| Total debt ratio | |
| Current assets from equity coverage ratio | |
| Activity | Turnover/Total assets |