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 |