IMPACT OF DIGITALIZATION ON THE ASSESSMENT OF LIQUIDITY AND SOLVENCY OF AN ENTERPRISE
This article is devoted to the issues of improving the assessment of liquidity and solvency indicators. Liquidity and solvency are one of the main signs of the stability of the financial condition of the enterprise. The relevance of the scientific discussion is confirmed by a review of modern publications in which domestic and foreign authors express their opinions on the interpretation, calculation and application of these indicators. This study analyzes the application of liquidity and solvency indicators in the new conditions of the digitalization of the economy. The author puts forward a hypothesis: under the influence of digitalization, the assessment of these indicators may be distorted, and, as a result, external users may receive incorrect information. As a specific example, the annual and quarterly data of the enterprise of PJSC «Aeroflot» for 2017-2020 are considered. As a result of the analysis, the assumptions about the distortion of conclusions based on traditionally calculated indicators are confirmed. The author proposes an improved method for assessing liquidity and solvency indicators in the context of digitalization.