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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting - balance sheet - assets.''
| | An agreement to buy or sell a specified amount of a foreign currency at a future date for a price agreed upon today. |
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| (CCE).
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| For financial reporting purposes, cash equivalents are:
| | == See also == |
| *Short-term, highly liquid investments that are | | *[[Contract]] |
| *Readily convertible to known amounts of cash and | | * [[Foreign exchange]] |
| *Which are subject to an insignificant risk of changes in value. | | * [[Forward exchange market]] |
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| | | [[Category:Manage_risks]] |
| 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 and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
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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 equivalents]]
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| *[[Cashflow statement]]
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| *[[Liquidity]]
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| *[[Statement of financial position]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]]
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| [[Category:Cash_management]] | |
Latest revision as of 10:03, 6 July 2022
An agreement to buy or sell a specified amount of a foreign currency at a future date for a price agreed upon today.
See also
