Business unit and Cash and cash equivalents: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Classify page.) |
imported>Doug Williamson (Add context.) |
||
| Line 1: | Line 1: | ||
''Financial reporting''. | |||
(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. | |||
[[Category: | |||
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position. | |||
==See also== | |||
*[[Cash]] | |||
*[[Cash equivalents]] | |||
*[[Cashflow statement]] | |||
*[[Liquidity]] | |||
*[[Statement of financial position]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Cash_management]] | |||
Revision as of 10:44, 16 January 2019
Financial reporting.
(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.
