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imported>Doug Williamson |
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| 1. ''Financial reporting - balance sheet - assets''.
| | ''Banking''. |
| | A bundle of cheques accompanied by a list of individual items and control documents. |
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| 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.
| | == See also == |
| | * [[Cheque]] |
| | * [[Cheque clearing]] |
| | * [[Direct send]] |
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| Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper.
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| Cash equivalents generally mature within three months compared to short-term investments that mature in 12 months and long-term investments that mature in over 12 months.
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| 2. ''Liquidity management.''
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| Outside the financial reporting context, the term 'cash equivalents' is also used more loosely, and may include fewer, or more, assets than those defined strictly above.
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| ==See also==
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| * [[Assets]]
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| * [[Balance sheet]]
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| *[[Cash]]
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| *[[Cash and cash equivalents]]
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| *[[Cash flow statement]]
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| *[[Commercial paper]]
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| *[[IAS 7]]
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| *[[Liquidity]]
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| *[[Liquidity management]]
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| *[[Money market]]
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| *[[Near cash]]
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| *[[Statement of financial position]]
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| *[[Treasury bills]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Cash_management]]
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| [[Category:Financial_products_and_markets]]
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| [[Category:Liquidity_management]]
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Revision as of 14:13, 23 October 2012
Banking.
A bundle of cheques accompanied by a list of individual items and control documents.
See also
