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1. • • All highly liquid investments with maturities of three months or less at the date of purchase are classified as cash equivalents and are combined and reported with Cash.
     ecampusontario.pressbooks.pub/intermediatefinancialaccounting/chapter/6-2-cash-and-cash-equivalents/

     6.2 Cash and Cash Equivalents – Intermediate Financial ...

2. ecampusontario.pressbooks.pub › intermediate6.2 Cash and Cash Equivalents – Intermediate Financial ...

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   Cash equivalents are short-term, highly liquid assets that can readily be converted into known amounts of cash and with little risk of price fluctuations. An example of a short- term cash equivalent asset would be one that matures in three months or less from the acquisition date.

3. www.investopedia.com › cashandcashequivalentsCash and Cash Equivalents (CCE): Definition ... - Investopedia

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   May 31, 2024 · Cash equivalents should have maturities of 90 days or less. Cash equivalents must also be able to be liquidated to cash; for this reason, cash equivalents need to be highly liquid assets.

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     Cash and Cash Equivalents | Your Most Liquid Assets

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     What Are Cash Equivalents? Types, Features, Examples

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5. viewpoint.pwc.com › 7-cash7. Cash and cash equivalents - Viewpoint

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   Jul 16, 2024 · IAS 7 defines cash equivalents as 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.

6. viewpoint.pwc.com › 65_cash_cash_equival_US6.5 Cash, cash equivalents, and restricted cash - Viewpoint

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   Both characteristics included in the definition of cash equivalents must be met for an investment to be considered a cash equivalent. Accordingly, an investment with a maturity of less than three months that is not readily convertible to known amounts of cash is not a cash equivalent.

7. ifrscommunity.com › ias-7-statement-of-cash-flowsStatement of Cash Flows (IAS 7) - IFRScommunity.com

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   • Cash and cash equivalents. Cash. Cash, as defined in IAS 7.6, comprises both cash on hand and demand deposits. However, IAS 7 does not provide explicit definitions for either of these terms.
   • Restricted cash. Restricted cash refers to cash and cash equivalent balances that have usage constraints. IAS 7 provides an example of balances held by a subsidiary, which are not accessible by the group due to exchange controls or other legal restrictions.
   • Operating activities. Operating activities constitute the principal revenue-producing activities of an entity and serve as the default category for cash flows that do not align with the definitions of either investing or financing cash flows.
   • Investing activities. Investing activities involve acquiring and disposing of long-term assets and other investments not classified as cash equivalents.

8. www.investopedia.com › terms › cWhat Are Cash Equivalents? Types, Features, Examples

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   Jul 31, 2023 · Cash equivalents are highly liquid investment securities that can be converted to cash easily and are found on a company's balance sheet.

9. People also ask

   What is a cash equivalent asset?

   • Cash equivalents are short-term, highly liquid assets that can readily be converted into known amounts of cash and with little risk of price fluctuations. An example of a short- term cash equivalent asset would be one that matures in three months or less from the acquisition date.

   6.2 Cash and Cash Equivalents – Intermediate Financial Accounting 1

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   What is a cash equivalent?

   • Cash equivalents are investments that can readily be converted into cash. The investment must be short-term, usually with a maximum investment duration of 90 days. If an investment matures in more than 90 days, it should be classified in the section named "investments". Cash equivalents should be highly liquid and easily sold on the market.

   Cash and Cash Equivalents (CCE): Definition, Types, and Examples

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   Which investment is not a cash equivalent?

   • Accordingly, an investment with a maturity of less than three months that is not readily convertible to known amounts of cash is not a cash equivalent. Similarly, an investment that is readily convertible into a known amount of cash, but that has a maturity greater than three months, is also not a cash equivalent.

   6.5 Cash, cash equivalents, and restricted cash - Viewpoint

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   What is a cash equivalent in IAS 7?

   • Cash and cash equivalents IAS 7 defines cash equivalents as 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. [IAS 7 para 6]. Sanctions imposed on central banks might restrict the access of impacted territories to foreign currency reserves.

   7. Cash and cash equivalents - Viewpoint

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   Are equity investments included in cash equivalents?

   • Equity investments are generally not included in cash equivalents, even when they are highly liquid. This exclusion is due to two main reasons: firstly, the amount of cash to which they can be converted is uncertain at the time of initial investment; secondly, they typically bear a significant risk of changes in value.

   Statement of Cash Flows (IAS 7) - IFRScommunity.com

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   Can a liquid instrument be considered a cash equivalent?

   • We believe, however, that a liquid instrument with a stated maturity of greater than three months but puttable to the issuer of the instrument at a fixed amount within three months can be considered a cash equivalent because the put feature creates an effective maturity date within three months.

   6.5 Cash, cash equivalents, and restricted cash - Viewpoint

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10. www.accaglobal.com › cash-equivalentsCash equivalents or not cash... - ACCA Global

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    Jan 1, 2013 · Cash equivalents are defined as ‘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’. IAS 7 does not define ‘short-term’ but does state that ‘an investment normally qualifies as a cash equivalent only when it has a short ...