Cash And Cash Equivalents At Beginning Of Period
From Open Risk Manual
Contents
Definition
Cash And Cash Equivalents At Beginning Of Period. Cash and Cash Equivalents as the beginning of the Reporting Period.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Cash and cash equivalents at beginning of period
- Common Initials:
- Element Type and Attributes: The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
- Hierarchy Level: 1
- IFRS References: