Wypłacalność a płynność finansowa – zależności
Solvency and Financial Liquidity – Dependencies

Summary/Abstract: The objective of the article is to highlight and to review the discussion of differences in interpretationoccur in the literature between the notions of liquidity and solvency. Parts application of the definitions listed phenomena causes confusion interpretative analysis of financial entities.Methodology the research described in the article boils down you study literature, law Economic and using specific methods of assessment of liquidity as an element conditioning the fulfillment of the main objectives of the company. The results of the study is to identify discrepancies between the financial liquidity and solvency, exposure distinct phenomena and differences in the impact on their state of Finance and Economic entities.The article shows fundamental premises identification liquidity and solvency, ordering the confusion caused by the substitution in the recognition of both phenomena.The objective of the article is to highlight and to review the discussion of differences in interpretation occur in the literature between the notions of liquidity and solvency. Parts application of the definitions listed phenomena causes confusion interpretative analysis of financial entities.Methodology the research described in the article boils down you study literature, law Economic and using specific methods of assessment of liquidity as an element conditioning the fulfillment of the main objectives of the company.The results of the study is to identify discrepancies between the financial liquidity and solvency, exposure distinct phenomena and differences in the impact on their state of Finance and Economic entities.The article shows fundamental premises identification liquidity and solvency, ordering the confusion caused by the substitution in the recognition of both phenomena.

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