Cash and cash equivalents: Difference between revisions
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Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position. | 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]] | ||
| Line 21: | Line 22: | ||
*[[Cash equivalents]] | *[[Cash equivalents]] | ||
*[[Cash flow statement]] | *[[Cash flow statement]] | ||
*[[ | *[[Commercial paper]] | ||
*[[Financial reporting]] | |||
*[[Government bonds]] | |||
*[[Liquid]] | |||
*[[Money]] | *[[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]] | [[Category:Cash_management]] | ||
Revision as of 20:38, 10 August 2021
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).
