 | 2000 - عدد الصفحات: 1212
...reserve operating funds in cash equivalents. For the purpose of this section, cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that present insignificant risk of changes in value. A cash equivalent that is not readily convertible... | |
 | 2000 - عدد الصفحات: 1216
...reserve operating funds in cash equivalents. For the purpose of this section, cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that present Insignificant risk of changes in value. A cash equivalent that is not readily convertible... | |
 | 1998 - عدد الصفحات: 1144
...reserve operating funds in cash equivalents. For the purpose of this section, cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that present insignificant risk of changes in value. A cash equivalent that is not readily convertible... | |
 | Yang Hoong Pang, Buen Sin Low - 1995 - عدد الصفحات: 120
...as "cash on hand and cash in bank (including bank overdraft)", and Cash equivalents as "short term, highly liquid investments that are readily convertible...subject to an insignificant risk of changes in value (paragraph 6). It may be noted that while both the ED and the SAS have similar definitions for "cash",... | |
 | Fay Adrienne Rozovsky - 1998 - عدد الصفحات: 536
...reserve operating funds in cash equivalents. For the purposes of this section, cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that present insignificant risk of changes in value. If a cash equivalent is not readily convertible... | |
 | David Hey-Cunningham - 2002 - عدد الصفحات: 374
...'cash on hand and demand deposits'. Cash equivalents also should be treated as cash; these are defined as 'short-term, highly liquid investments that are...subject to an insignificant risk of changes in value'. Alba regards the short-term deposits as cash equivalents. The Australian standard AASB 1026, Statement... | |
 | Jack Rabin - 2003 - عدد الصفحات: 734
...the numerator. In computing the quick ratio, cash equivalents are included with cash because they are short-term, highly liquid investments that are readily convertible to known amounts of cash and are so close to maturity (having had an original maturity of 3 months or less) that there is little... | |
 | G. K. Everingham - 2004 - عدد الصفحات: 400
...COMMENTARY Definitions ' Cash - comprises cash on hand and demand deposits. • Cash equivalents - short-term, highly liquid investments that are readily...subject to an insignificant risk of changes in value. ' Cash flows - inflows and outflows of cash and cash equivalents. . General 1. Financial statements... | |
 | Warren Ruppel - 2004 - عدد الصفحات: 290
...statement of cash flows, they should be treated as if they were cash. Cash equivalents are defined as short-term, highly liquid investments that are • Readily convertible to known amounts of cash • So near their maturity that they present insignificant risk of changes in value because of changes... | |
 | Paul Gee - 2004 - عدد الصفحات: 724
...comprises cash on hand and time, call and current balances with banks and similar institutions, which are readily convertible to known amounts of cash and which are subject to insignificant risk of changes in value. This definition is also used for the cash flow statement. (j)... | |
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Cash equivalents are short-term, highly liquid investments that are readily convertible to known a/mounts of cash and which are subject to an insignificant risk of changes in value. 
