To unlock this content, you must have the following:

Special Issues Related to Cash and Cash Equivalents

Although accounting for cash is generally straightforward, there are a few balance sheet presentation issues with cash: cash that is restricted from use must be reported separately from unrestricted cash, and be excluded from current assets in a classified balance sheet. In addition, certain short-term, highly liquid debt investments are considered cash equivalents and may be included along with cash in the balance sheet.