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What is Liquidity Ratio?

Liquidity Ratio A financial metric measuring an entity’s ability to meet short-term obligations using liquid assets. Common types include current ratio and quick ratio, as disclosed under IFRS and US GAAP.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Liquidity Ratio” Used in Practice?

Liquidity ratios are routinely analyzed by creditors and regulators to assess a company’s ability to cover short-term liabilities with available assets.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

What is Liquidity Ratio?

A financial metric measuring an entity’s ability to meet short-term obligations using liquid assets. Common types include current ratio and quick ratio, as disclosed under IFRS and US GAAP.

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