Call protection and Cash and cash equivalents: Difference between pages
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''Financial reporting - balance sheet - assets.'' | |||
(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. | |||
Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper. | |||
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position. | |||
== See also == | ==See also== | ||
* [[ | * [[Assets]] | ||
* [[ | * [[Balance sheet]] | ||
* [[ | *[[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 11:14, 24 December 2020
Financial reporting - balance sheet - assets.
(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.
Examples of cash equivalents for financial reporting purposes include money market instruments, treasury bills, short-term government bonds, marketable securities and commercial paper.
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position.
