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International Financial Reporting Standards (IFRS)
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International Standards and U.S. GAAP
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
10702	Cash and cash equivalents IAS7-pr6 Cash = cash on hand + demand deposits Cash equivalents = short-term, highly liquid investments with (1) and (2) as characteristics (1) readily convertible to cash, at known amounts (2) subject to an insignificant risk of value changes Cash flows = inflows and outflows of cash and cash equivalents U.S. GAAP asc 230-10-20 Cash = currency on hand + demand deposits Cash equivalents = short-term, highly liquid investments with (1) and (2) as characteristics (1) readily convertible to cash, at known amounts (2) subject to an insignificant risk of value changes, due to interest rate changes

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