Cash and cash equivalents: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add links.) |
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''Financial reporting'' | ''Financial reporting - balance sheet - assets.'' | ||
(CCE). | (CCE). | ||
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*Readily convertible to known amounts of cash and | *Readily convertible to known amounts of cash and | ||
*Which are subject to an insignificant risk of changes in value. | *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). | |||
==See also== | ==See also== | ||
*[[Aggregation]] | |||
* [[Assets]] | |||
* [[Balance sheet]] | |||
*[[Cash]] | *[[Cash]] | ||
*[[ | *[[Cash equivalents]] | ||
*[[Liquidity]] | *[[Cash flow]] | ||
*[[Cash flow statement]] | |||
*[[Commercial paper]] | |||
*[[Financial reporting]] | |||
*[[Government bonds]] | |||
* [[Liquid]] | |||
* [[Liquidate]] | |||
* [[Liquidity]] | |||
* [[Liquidity risk]] | |||
*[[Money]] | |||
*[[Money market instrument]] | |||
*[[Security]] | |||
*[[Short term]] | |||
*[[Statement of financial position]] | |||
*[[Treasury bills]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Cash_management]] | |||
Latest revision as of 21:16, 21 July 2022
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 (balance sheet).
