Difference between revisions of "Cash And Cash Equivalents"

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Revision as of 21:33, 12 April 2021

Definition

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]

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Cash and cash equivalents
  • Common Initials:
  • Element Type and Attributes: Xinstant, debit

References

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