ifrs cash and cash equivalents IFRS(国际财务报告准则)对于现金及现金等价物的定义可能因具体准则和版本而有所不同。一般来说,现金及现金等价物是指企业持有的现金、银行存款以及其他符合现金定义的金融资产。这些金融资产应该可以在较短时间内转化为现金,并且其到期日较短。 根据IFRS的规定,现金及现金等价物的列报...
20、12845disposal of subsidiary13246cash and cash equivalents13447non-cash transactions13448operating lease arrangements13549commitments for expenditure13750contingent liabilities and contingent assets13751events after the reporting period13852approval of financial statements138ifrs model financial stat 21、ements ...
Which of the following under IFRS, is not considered to be part of cash and cash equivalents?A.Treasury billsB.Bank overdraftsC.Shares of financially strong companiesD.Money market funds的答案是什么.用刷刷题APP,拍照搜索答疑.刷刷题(shuashuati.com)是专业的
Kieso_IFRS_Ch07 - IFRS (Cash & Receivables)7-1 CHAPTER7 CASHANDRECEIVABLES IntermediateAccountingIFRSEdition Kieso,Weygandt,andWarfield 7-2 LearningObjectives 1.Identifyitemsconsideredcash.2.Indicatehowtoreportcashandrelateditems.3.Definereceivablesandidentifythedifferenttypesofreceivables.4.Explainaccounting...
Balance Sheet (IFRS):Dassault Systèmes’ net financial position totaled €1.04 billion as ofJune 30, 2024, an increase of €0.46 billion, compared to €0.58 billion for the year endedDecember 31, 2023. Cash and cash equivalents totaled €4.03 billion in the first half. ...
159 Carrying amount 账面金额 160 Cash 现金 161 Cash basis 现金基础 162 Cashequivalents 约当现金 Item Term in English Term inChinese 163 Cashflow 现金流量 164 Cashflow hedge 现金流量避险 165 Cashflow risk 现金流量风险 166 Cashflow statement Statement of cash 现金流量表 flows 167 Cash Flow ...
assets Current contract assets Current other financial assets Current other assets Current tax assets Current securities Cash and cash equivalents Total current assets Assets and disposal group of assets classified as held for sale Total assets (1) 2021 figures restated in accordance with 2022 ...
Can we still present this amount on our bank account as cash and cash equivalents? If not, how shall we present it in our balance sheet and the statement of cash flows?” This is a very good question – by the way, you, my readers and followers, ask me great questions anyway. Answer...
Cash 現金 165 Cashbasis 現金基礎 166 Cashequivalents 約當現金 167 Cashflow 現金流量 168 cashflowhedge 現金流量避險 169 Cashflowrisk 現金流量風險 170 Cashflowstatement=Statementofcash 現金流量表 flows 171 CashFlowStatements 現金流量表 172 Cashgeneratingunit 現金產生單位 173 Cashinflow 現金流入 174 ...
Common classification errors in practice 9 5.1. Effect of bank overdrafts on the carrying amount of cash and cash equivalents 11 8.1. Worked example – foreign currency translation 16 12.1. Payments made on inception of a finance lease 23 12.2. Disaggregation of finance lease payments 23 13.1. ...