Carrying value and Cash: Difference between pages

Revision as of 08:50, 11 May 2015

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

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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]]
+* [[Payments and payment systems]]
-== See also ==
+===Other links===
-* [[Balance sheet]]
+[http://www.treasurers.org/node/8829 The future of cash, The Treasurer, March 2013]
-* [[Depreciation]]
-* [[Fixed assets]]
-* [[FRS 102]]
-* [[Goodwill]]
-* [[IAS 2]]
-* [[IAS 36]]
-* [[IFRS 9]]
-* [[Impaired loan]]
-* [[Impairment]]
-* [[Net book value]]
-* [[Net realisable value]]
-* [[Value]]
-[[Category:Accounting,_tax_and_regulation]]