Doroshchuk Aleksandr – (Don State Agrarian University)
The author discusses the problems of uncertainty of notions “financial solvency” and “liquidity” and their influence on adequate judgment about the appraisal subjects’ solvency. For studying the content of the notions, formal and logical approach has been used. In result of the researches, the definitions of the notions “liquidity” and “financial solvency” have been formulated, their similarities and differences have been demonstrated, as well as the place of these notions in financial studies.
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