Carrying value and Cash: Difference between pages

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''Financial reporting''. 
The most liquid of current assets, cash represents money in hand or in banks or other financial institutions which is immediately available.
 
The carrying value of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses.
 
Also known as the ''carrying amount''.


== See also ==
* [[Cash reserves]]
* [[Cashflow]]
* [[Cashflow statement]]
* [[Liquidity risk]]
* [[Petty cash]]


== See also ==
* [[Balance sheet]]
* [[Depreciation]]
* [[Fixed assets]]
* [[FRS 102]]
* [[Goodwill]]
* [[IAS 2]]
* [[IAS 36]]
* [[IFRS 9]]
* [[Impaired loan]]
* [[Impairment]]
* [[Net book value]]
* [[Net realisable value]]
* [[Value]]

Revision as of 14:12, 23 October 2012

The most liquid of current assets, cash represents money in hand or in banks or other financial institutions which is immediately available.

See also