Cash and cash equivalents: Difference between revisions
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imported>Doug Williamson (Add context.) |
imported>Doug Williamson m (Amend header.) |
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''Financial reporting''. | ''Financial reporting - balance sheet -assets.''. | ||
(CCE). | (CCE). | ||
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==See also== | ==See also== | ||
* [[Assets]] | |||
* [[Balance sheet]] | |||
*[[Cash]] | *[[Cash]] | ||
*[[Cash equivalents]] | *[[Cash equivalents]] | ||
Revision as of 11:47, 29 October 2020
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.
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
