Cash and cash equivalents

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.

See also

• Cash
• Cash equivalents
• Cashflow statement
• Liquidity
• Statement of financial position