Cash and cash equivalents: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add context.) |
imported>Doug Williamson (Add links.) |
||
| (9 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
''Financial reporting'' | ''Financial reporting - balance sheet - assets.'' | ||
(CCE). | (CCE). | ||
| Line 9: | Line 9: | ||
Cash and cash equivalents are normally reported as a single aggregated figure in the primary statement of financial position. | 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]] | *[[Cash equivalents]] | ||
*[[ | *[[Cash flow]] | ||
*[[Liquidity]] | *[[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]] | *[[Statement of financial position]] | ||
*[[Treasury bills]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Cash_management]] | [[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).
