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- W1535979428 abstract "ASC 305-10 provides implementation guidance on cash on deposit at a financial institution. Cash is the most liquid of assets, and cash items are generally classified as a current asset. The classification of investments as cash equivalents is a frequent topic of SEC comment letters. While SEC rules only apply to public entities, preparers of financial statements can benefit from the findings of SEC reviewers. Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. An entity is often required to maintain a minimum amount of cash on deposit, generally in connection with having a borrowing arrangement with a financial institution. A reporting entity may issue checks with a dollar value exceeding the balance in its checking account. Petty cash and other imprest cash accounts are usually combined in financial statements with other cash accounts." @default.
- W1535979428 created "2016-06-24" @default.
- W1535979428 creator A5020210740 @default.
- W1535979428 date "2014-10-27" @default.
- W1535979428 modified "2023-09-26" @default.
- W1535979428 title "ASC 305 Cash and Cash Equivalents" @default.
- W1535979428 doi "https://doi.org/10.1002/9781118945056.ch17" @default.
- W1535979428 hasPublicationYear "2014" @default.
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