Difference between revisions of "Cash And Cash Equivalents"

From Open Risk Manual
(Created page with "== 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...")
 
 
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== Definition ==
 
== 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]
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'''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.  
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[Refer: Cash; Cash equivalents]
  
 
== Usage ==
 
== Usage ==
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* Element Name: Cash and cash equivalents
 
* Element Name: Cash and cash equivalents
 
* Common Initials:
 
* Common Initials:
* Element Type and Attributes: Xinstant, debit
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* Element Type and Attributes: Xinstant, debit
 
 
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
 
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
 
* IFRS References:  <ref>IFRS for SMEs4.2a[2015-12-01]Disclosure, IFRS for SMEs7.20[2015-12-01]Disclosure</ref>
 
* IFRS References:  <ref>IFRS for SMEs4.2a[2015-12-01]Disclosure, IFRS for SMEs7.20[2015-12-01]Disclosure</ref>

Latest revision as of 22:09, 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
  • Hierarchy Level: 3
  • IFRS References: [1]

References

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