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International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis

Table 3:

RAS IFRS
2011 2012 2011 2012 2013 2014 2015 2016
Current liquidity 4.4445 5.6903 3.7135 6.4571 4.9452 5.9356 5.7946 4.3745
Solvency ratio 8.1467 10.4107 6.9246 9.8141 8.8562 9.8284 10.8135 8.4676
Return on assets 0.0944 0.1126 0.1109 0.1076 0.0950 0.1304 0.1118 0.0933
Current assets from equity coverage ratio 0.7138 0.7940 0.6196 0.7484 0.7201 0.7479 0.7630 0.7243
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