cash equivalents


cash equivalents
Highly liquid investments that are capable of being converted into known amounts of cash without notice and that were within three months of maturity when acquired; from this total must be deducted bank advances that are repayable within three months from the date of the advance. Cash equivalents are an important element of a cash-flow statement as required by Financial Reporting Standard 1. There has been some controversy regarding the requirement for three months maturity, which is an issue to be reconsidered when the standard is reviewed.

Accounting dictionary. 2014.

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