The deposit on your account is NOT the cash equivalent, because it's not convertible within 3 months, you just can't touch it. This is so-called restricted ...

means that any disclosure of balances subject to restrictions would be limited to balances that would satisfy the definition of cash and cash equivalent ...

16 июл. 2024 г. · Cash might be held by subsidiaries where sanctions and restrictions are in force, such that the cash is not freely transferable around the group.

10 мар. 2024 г. · Restricted cash and restricted cash equivalents are usually presented separately on the face of the balance sheet, or within other assets or ...

The Committee concluded that restrictions on the use of a demand deposit arising from a contract with a third party do not result in the deposit no longer ...

It may also be necessary in some circumstances to disclose the existence of restricted cash and cash equivalent balances as required by IAS 7.45. These are ...

1 янв. 2024 г. · This edition of IFRS in Practice looks at a number of practical issues which often arise from the application of IAS 7. Statement of Cash ...

2 дек. 2022 г. · IFRS Accounting Standards do not define 'restricted' amounts and do not address whether restricted amounts should be included in a company's ...

Disclosures of restricted cash balances from recently published annual reports are available in Reported Disclosures.