Cash and cash equivalents: Difference between revisions
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imported>Doug Williamson m (Categorise.) |
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*Readily convertible to known amounts of cash and | *Readily convertible to known amounts of cash and | ||
*Which are subject to an insignificant risk of changes in value. | *Which are subject to an insignificant risk of changes in value. | ||
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position. | |||
==See also== | ==See also== | ||
*[[Cash]] | *[[Cash]] | ||
*[[Cash equivalents]] | |||
*[[Cashflow statement]] | *[[Cashflow statement]] | ||
*[[Liquidity]] | *[[Liquidity]] | ||
*[[Statement of financial position]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Revision as of 10:44, 16 January 2019
Financial reporting.
(CCE).
For financial reporting purposes, cash equivalents are:
- Short-term, highly liquid investments that are
- Readily convertible to known amounts of cash and
- Which are subject to an insignificant risk of changes in value.
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
