Add to favorites
Some reporting entities include cash in transit from credit and debit payment processors in cash equivalents while others include these amounts in accounts receivable. There is diversity in practice over the classification of payments from credit card and debit card processors which settle shortly after the reporting date. Reporting entities should consistently apply and disclose the treatment of such payments.

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide