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Which one of the following statements gives the best definition of cash equivalents as covered in IAS 7? A. Cash equivalents are cash, overdrafts, short term deposits, bonds, options and other financial instruments and equities traded in an active market. B. Cash equivalents are short term highly liquid investments subject to insignificant risks of changes in value. C. Cash equivalents are readily disposable investments. D. Cash equivalents are investments which are traded in an active market. |