Cash And Cash Equivalents
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Contents
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
- ↑ IFRS for SMEs4.2a[2015-12-01]Disclosure, IFRS for SMEs7.20[2015-12-01]Disclosure
