 Short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.  Advances in International Accounting - الصفحة 147المحررون: - 2001 - عدد الصفحات: 260معاينة محدودة - لمحة عن هذا الكتاب
 | Eldon Bailey - 2013 - عدد الصفحات: 116
...short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant...changes in value because of changes in interest rates. Investing activities include making and collecting loans and acquiring and disposing of debt or equity... | |
 | عدد الصفحات: 132
...highly liquid investments that are both readily convertible to known amounts of cash and so near to maturity that they present insignificant risk of changes in value because of changes in interest rates. Investments with three months or less to maturity at date ot acquisition qualify as cash equivalents.... | |
 | United States. General Accounting Office - 1994 - عدد الصفحات: 28
...(SPAS) No. 95 as short-term, highly liquid investments thai are both readily convertible to cash and so near their maturity that they present insignificant...changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under this definition.... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - عدد الصفحات: 1102
...shortterm highly liquid investments that are both: • Readily convertible to known amounts of cash • So near their maturity that they present insignificant...changes in value because of changes in interest rates Paragraph 8 also states that "generally only investments with original maturities of three months or... | |
 | Warren Ruppel - 2003 - عدد الصفحات: 259
...are both readily convertible to known amounts of cash and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. This is interpreted by SFAS 95 to mean that for an investment to be considered a cash equivalent, it... | |
 | Warren Ruppel - 2004 - عدد الصفحات: 290
...short-term, highly liquid investments that are • Readily convertible to known amounts of cash • So near their maturity that they present insignificant...changes in value because of changes in interest rates In general, only those investments with original maturities of three months or less are considered... | |
 | Roman L. Weil, Michael W. Maher - 2005 - عدد الصفحات: 896
..."short-term, highly liquid investments that are both readily convertible to known amounts of cash [and] so near their maturity that they present insignificant...changes in value because of changes in interest rates. . . . Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper,... | |
 | Charles W. Mulford, Eugene E. Comiskey - 2005 - عدد الصفحات: 438
...liquid investments that are both (a) readily convertible to known amounts of cash and (b) so near to their maturity that they present insignificant risk...of changes in value because of changes in interest rates."27 Some examples of cash equivalents are Treasury bills, commercial paper, and money market... | |
 | Howard Becker, Richard J. Terrano - 2007 - عدد الصفحات: 574
...short-term, highly liquid investments that are both • Readily convertible to known amounts of cash; and • So near their maturity that they present insignificant...changes in value because of changes in interest rates. As a general rule, investments purchased with an original maturity of three months or less are considered... | |
 | Warren Ruppel - 2007 - عدد الصفحات: 958
...highly liquid investments that are both: • Readily convertible to known amounts of cash, and • So near their maturity that they present insignificant...changes in value because of changes in interest rates. Generally, only investments with original maturities (ie, original maturity to the not-for-profit organization,... | |
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