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What is Cash and Cash Equivalents Overview about?

The document defines cash and cash equivalents and provides guidance on their classification and treatment in financial statements. Cash comprises cash on hand and demand deposits, while cash equivalents are short-term highly liquid investments readily convertible to cash. Items included in cash and examples of items treated as cash equivalents are listed. General rules for recognizing, measuring and disclosing cash and cash equivalents are provided, including classification based on maturity. Examples of c

Author

Zeo Alcantara

Language

EN