Cash and cash equivalents
Financial reporting - balance sheet - assets.
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 (balance sheet).
- Balance sheet
- Cash equivalents
- Cash flow
- Cash flow statement
- Central bank digital currency (CBDC)
- Commercial paper
- Financial reporting
- Government bonds
- Intangible assets
- Liquidity risk
- Money market instrument
- Short term
- Statement of financial position
- Treasury bills