Cash And Cash Equivalents

From Open Risk Manual


Cash And Cash Equivalents. 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]


XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Cash and cash equivalents
  • Common Initials:
  • Element Type and Attributes: Xinstant, debit
  • Hierarchy Level: 3
  • IFRS References: [1]


  1. IFRS for SMEs4.2a[2015-12-01]Disclosure, IFRS for SMEs7.20[2015-12-01]Disclosure