Nike

As of May 2021, Nike had $3,587 Million in short-term investments with only $439 Million in 2020. Nike's short-term investments are made of highly liquid investments such as Commercial paper, U.S. treasury, U.S. Agency, Time deposits, and corporate debt securities (Nike, 2021). Nike does release sufficient information to follow GAAP guidelines, Nike discloses all of their investments over the past two years, how those investments are valued, and why they chose those investments. Nike does a very good job at following GAAP compliance and should continue on the same path until additional rules change.

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