Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 109

Example 7.7: Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.

Example 7.8: Cash Equivalents—No Cash Equivalents Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short‐term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of December 31, 20X2 and 20X1.