Cash and cash equivalents: Difference between revisions

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''Financial reporting - balance sheet -assets.''.
''Financial reporting - balance sheet - assets.''


(CCE).
(CCE).
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Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper.
 
 
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position (balance sheet).




==See also==
==See also==
*[[Aggregation]]
* [[Assets]]
* [[Assets]]
* [[Balance sheet]]
* [[Balance sheet]]
*[[Cash]]
*[[Cash]]
*[[Cash equivalents]]
*[[Cash equivalents]]
*[[Cashflow statement]]
*[[Cash flow]]
*[[Liquidity]]
*[[Cash flow statement]]
* [[Central bank digital currency]]  (CBDC)
*[[Commercial paper]]
*[[Cryptoassets]]
*[[Financial reporting]]
*[[Government bonds]]
*[[Intangible assets]]
* [[Liquid]]
* [[Liquidate]]
* [[Liquidity]]
* [[Liquidity risk]]
*[[Money]]
*[[Money market instrument]]
*[[Security]]
*[[Short term]]
*[[Statement of financial position]]
*[[Statement of financial position]]
*[[Treasury bills]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]
[[Category:Cash_management]]

Latest revision as of 13:53, 28 October 2023

Financial reporting - balance sheet - assets.

(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.


Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper.


Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position (balance sheet).


See also