Cash: Difference between revisions
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imported>Doug Williamson (Mend link.) |
imported>Doug Williamson (Link with IAS 7 and statement of cash flows financial reporting context.) |
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3. ''Financial reporting - balance sheet - assets.'' | 3. ''Financial reporting - balance sheet - assets.'' | ||
The current asset reported, along with cash equivalents, as a single aggregated figure in the primary | The current asset reported, along with cash equivalents, as a single aggregated figure in the primary statements of financial position and statement of cash flows. | ||
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* [[Cashflow statement]] | * [[Cashflow statement]] | ||
* [[Current assets]] | * [[Current assets]] | ||
* [[Financial reporting]] | |||
* [[Funds]] | * [[Funds]] | ||
* [[Fungible]] | * [[Fungible]] | ||
* [[IAS 7]] | |||
* [[Legal tender]] | * [[Legal tender]] | ||
* [[Liquidity]] | * [[Liquidity]] | ||
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* [[Payments and payment systems]] | * [[Payments and payment systems]] | ||
* [[Petty cash]] | * [[Petty cash]] | ||
* [[Statement of cash flows]] | |||
* [[Statement of financial position]] | * [[Statement of financial position]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Revision as of 03:30, 24 May 2021
1. Liquidity.
The most liquid of current assets, cash represents money in hand - or in banks or other financial institutions - which is immediately available.
2. Money.
Physical banknotes and coins.
3. Financial reporting - balance sheet - assets.
The current asset reported, along with cash equivalents, as a single aggregated figure in the primary statements of financial position and statement of cash flows.
See also
- Balance sheet
- Cash and cash equivalents
- Cash burn rate
- Cash market
- Cash reserves
- Cashflow
- Cashflow statement
- Current assets
- Financial reporting
- Funds
- Fungible
- IAS 7
- Legal tender
- Liquidity
- Liquidity risk
- Money
- Payments and payment systems
- Petty cash
- Statement of cash flows
- Statement of financial position
