However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entity’s cash management 48 An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. 49 There are various circumstances in which cash and cash equivalent balances held by an entity are not available for use by the group. Examples include cash … Citeste mai mult…
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