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...
A cash flow statement is a financial statement that shows precisely how cash and cash equivalents enter and exit a business over a specific reporting period. GAAP and IFRS handle cash flow statements differently, particularly in how they classify interest and dividends: GAAP: Interest paid and re...
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 ...
the face of the balance sheet must show specific items such as cash and cash equivalents, plant,...
aCash and cash equivalents 现金和现金等值[translate] aLadyboy.Long.Legs Ladyboy.Long.Legs[translate] aiRobot Braava 380t Floor Mopping Robot, Black 1 ea iRobot Braava 380t地板擦的机器人,染黑1 ea[translate] aPricing of foreign exchange options under the Heston stochastic volatility model and CIR...
重要會計用語中英對照財團法人會計研究發展基金會ACCOUNTINGRESEARCHANDDEVELOPMENTFOUNDATIONItemTerminEnglishTerminChinese1Amountrecoverable可回收金額2C
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 ...
260.6 8,526.9 3,434.0 5,108.2 3,524.2 4,985.2 0.71 March 31, 2021 12,515.8 4,207.5 8,308.4 2,701.7 4,991.2 3,299.8 4,570.4 0.72 Change +1,271.7 +1,053.1 +218.5 +732.3 +117.0 +224.4 +414.8 (0.01) Assets Current Assets: ・ Cash and cash equivalents declined by ¥222.0 billion...
DEFINITION OF CASH AND CASH EQUIVALENTSIAS 7.6 includes the following definitions: –––IAS 7.7 then notes that cash equivalents are held for the purpose of meeting short term cash commitments rather than for investment or other purposes. IAS 7.7 also notes that: Demand deposits are not defined...
This chart of accounts is suitable for use with IFRS. The IASB (link:ifrs.org) does not define an IFRS COA. To fill thisvoid, this site has beenpublishingCOAs since 2010. Professional viewallows downloads all the COAs in Excel format. ...