Cash and cash equivalents: Difference between revisions
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Revision as of 13:50, 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
- Aggregation
- Assets
- Balance sheet
- Cash
- Cash equivalents
- Cash flow
- Cash flow statement
- 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
- Treasury bills
