Chapter 11
Cash, Loans, and Investments
The information contained in this chapter does not necessarily represent the views of Crowe Horwath LLP.
(a) Nature and Importance of Cash
(b) Cash Accounting and Control
(c) Misrepresented Cash Balances
11.2 Accounting for and Reporting Cash
(b) Classification and Presentation
(f) Compensating Cash Balances
(ii) Segregation in the Balance Sheet
(i) Fee Paid for Future Credit Availability
(h) Concentration of Credit Risk
(b) Recognition and Measurement
(c) Loan Impairment and Income Recognition
(i) Impairment Measurement Guidelines
(d) Troubled Debt Restructurings
(e) Notes Received for Capital Stock
(b) Initial Recognition and Measurement
(c) Accounting After Acquisition
(iv) Transfers Between Categories
(b) Initial Recognition and Measurement
(c) Accounting After Acquisition
(e) Transfers Between Categories
11.6 Sources and Suggested References
11.1 Introduction to Cash
(a) Nature ...
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