Current assets are presented in the balance sheet in order of [...]
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liquidity
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Subject 2. Measurement Bases of Assets and Liabilities ent from economic values. The balance sheet must be evaluated critically in light of accounting policies applied in order to answer the question of how the values relate to economic reality and to each other.
Current Assets
<span>Current assets are presented in the balance sheet in order of liquidity. The five major items found in the current assets section are:
Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or fo
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