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 CMI&B of ICAI is conducting 51st Campus Placement Programme in the month of Feb-March, 2020.
 Office hours arising out of Security Arrangements for Republic Day - 2020
 Certificate Course on Forex and Treasury Management –Forthcoming Batches at Noida & Mumbai
 Result of the Information Systems Audit [ISA] Assessment Test held on 28th December 2019 is likely to be declared on Thursday, 16th January 2020 (evening)/ Friday, 17th January, 2020.
  DAAB of ICAI releases Digital Competency Maturity Model for Professional Accounting Firms - Version 2.0 and Implementation Guide
 Educational Material on Indian Accounting Standards 116, Leases
 Results of the Post Qualification Course Examinations i.e. International Taxation Assessment Test, Insurance & Risk Management, and International Trade Laws & WTO are likely to be declared on the Monday, February 3rd, 2020 (evening)/Tuesday, February 4th, 2020.
 Register for Exclusive Fourth Batch of French Language (108 hours) for ICAI Members and Students at New Delhi - 20th January, 2020.
 Four Weeks Residential Programme to be held from 27th January, 2020 to 23rd February, 2020 at Centre of Excellence, Jaipur for Male Participants only.
 Announcements - MEF 2019-20
 What is included in Cash and Cash equivalents?
 What is included in Net Block of Property, Plant & Equipment (PPE)?
 What is to be mentioned under Gross Turnover/Gross Receipts?
 
 

What is included in Cash and Cash equivalents?
January, 06th 2020

Under the Keyword Cash and Cash equivalents (CCE) the most liquid current assets found on a business's balance sheet, all Cash equivalents i.e short-term commitments "with temporarily idle cash and easily convertible into a known cash amount is to be included. Any investment which has a short maturity period i.e 90 days or less is to be included.

Members are advised to mention the figure against this keyword as applicable under the respective Statutes while generating UDIN.

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