Hi, when we calculate current ratio, do we need to include -Liabilities directly associated with disposal group classified as held for sale- into current liabilities?
Also, NCA held for sales, do we need to include it as current assets?
How about government grants, is it consider part of total liabilities when calculating debt ratio?
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Ratio
6y ago#1It's entirely up to the analyst.
Personally, I would:
1. Include assets and liabilities HFS in calculating current ratio.
2. Exclude grant from debt / gearing ratio.
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