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3.1.1. Cash and Cash Equivalents ;
Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are financial assets. <span>Financial assets, in general, are measured and reported at either amortised cost or fair value . Amortised cost is the historical cost (initially recognised cost) of the asset adjusted for amortisation and impairment. Under IFRS, fair value is the amount at which an asset could be
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