(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting - balance sheet - assets.''
| | (IAS). |
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| (CCE).
| | International Financial Reporting Standards. |
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| For financial reporting purposes, cash equivalents are:
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| *Short-term, highly liquid investments that are
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| *Readily convertible to known amounts of cash and
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| *Which are subject to an insignificant risk of changes in value.
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| | | == See also == |
| Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper.
| | * [[Accounting standards]] |
| | | * [[IAS]] |
| | | * [[International Financial Reporting Standards]] |
| Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
| | * [[Primary statements]] |
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| ==See also== | |
| * [[Assets]] | |
| * [[Balance sheet]]
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| *[[Cash]] | |
| *[[Cash equivalents]] | |
| *[[Cashflow statement]] | |
| *[[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]]
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Revision as of 14:50, 22 August 2013
(IAS).
International Financial Reporting Standards.
See also
