Sample PSAB Notes to Financial Statements

These cash equivalents generally have a maturity of three months or less at acquisition and are held for the purpose of meeting short-term cash commitments rather than for investing. d)Accounts Receivable. Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts. e)Inventories for Resale. PS 1201.49, .55. Inventories for resale including (add ... ................
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