Cash Equivalent
Short-term, highly liquid investments that can be quickly converted into a known amount of cash typically within three months. Examples include treasury bills and money market funds. Cash equivalents are included in cash on the balance sheet and are used to assess liquidity.
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Capital
Capital refers to the funds or assets invested in a business by its owners or shareholders. It includes both cash…
Controlling Interest
Controlling interest in the ownership of more than 50% of a company’s voting shares, giving the holder authority to make…
Conservatism Principle
An accounting concept requiring that potential losses be recognised immediately, but gains only when realised. It ensures financial statements are…
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