Financial Statements, Cash Flows, and Taxes
5.2 Short-term cash investments. 5.2.1 Short-term cash investments are used for temporary cash surpluses. To select an investment, a company has to weigh up three potentially conflicting objectives and the factors surrounding them. 5.2.2 Objectives in the investment of surplus cash (Dec 14) (a) Liquidity – the cash must be available for use ... ................
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