Cash and cash equivalents

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).

See also

• Aggregation
• Assets
• Balance sheet
• Cash
• Cash equivalents
• 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