cash equivalentsfinancial institutionlong‐term debtnoncurrent assetssinking fundASC 305-10 provides implementation guidance on cash on deposit at a financial institution. This chapter provides information about liquidity; assets on the statement of financial position are often divided into current and non...
cash equivalentscash on depositfinancial institutionreporting entitySummary ASC 305-10, Overall , provides implementation guidance on cash on deposit at a financial institution. Assets displayed on the statement of financial position are the resources available to the reporting entity to support its ...
ASC专题274“个人财务报表”ASC Topic 275 Risks and Uncertainties ASC专题275“风险与不确定性”ASC Topic 280 Segment Reporting ASC专题280“分部报告”ASC Topic 305 Cash and Cash Equivalents ASC专题305“现金及现金等价物”ASC Topic 310 Receivables ASC专题310“应收账款”ASC Topic 320 Investments - Debt ...
ASC 305 — Cash and Cash Equivalents ASC 310 — Receivables ASC 320 — Investments – Debt and Equity Securities ASC 321 — Investments – Equity Securities ASC 323 — Investments – Equity Method and Joint Ventures ASC 325 — Investments – Other ASC 326 — Financial Instruments – Credit Loss...
(ASC 230-10-45-4 and 45-6) The ASU does not provide a formal definition of unrestricted cash, but entities will be required to disclose information about the nature of the restriction. Companies generally present restricted cash separately from cash and cash equivalents. However, the line item...
ASC Topic 305 Cash and Cash Equivalents ASC专题305“现金及现金等价物” ASC Topic 310 Receivables ASC专题310“应收账款” ASC Topic 320 Investments - Debt Securities ASC专题320“投资—债务证券” ASC Topic 321 Investments - Equity Securities
Source: ASC 210, Glossaries. Also see Appendix A, Definitions of Terms, for additional terms relevant to this section: Cash, Cash Equivalents, Commencement Date of the Lease, Contract, Derivative Instrument, Lease, Lessee, Lessor, Leveraged Lease, Underlying Asset, Working Capital. ...
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