Cash and cash equivalents: Difference between revisions
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*[[Cash]] | *[[Cash]] | ||
*[[Cash equivalents]] | *[[Cash equivalents]] | ||
*[[Cash flow]] | |||
*[[Cash flow statement]] | *[[Cash flow statement]] | ||
*[[Commercial paper]] | *[[Commercial paper]] | ||
*[[Financial reporting]] | *[[Financial reporting]] | ||
*[[Government bonds]] | *[[Government bonds]] | ||
*[[Liquid]] | * [[Liquid]] | ||
* [[Liquidate]] | |||
* [[Liquidity]] | |||
* [[Liquidity risk]] | |||
*[[Money]] | *[[Money]] | ||
*[[Money market instrument]] | *[[Money market instrument]] | ||
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).
