a. Describe cash equivalents. b. Describe the options available for reporting at fair value through profit or

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a. Describe cash equivalents.
b. Describe the options available for reporting at fair value through profit or loss investments on the statement of cash flows when these securities meet the definition of a cash equivalent.
c. What guidance does IFRS provide with respect to reporting bank overdrafts on the statement of cash flows?

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Intermediate Accounting

ISBN: 9787300071374

3rd Edition Vol. 1

Authors: Kin Lo, George Fisher

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