Europe, IFRS/IAS 7.6: demand deposits in banks are cash

Europe, IFRS/IAS 7.6 : demand deposits are cash
http://ec.europa.eu/internal_market/accounting/docs/consolidated/ias7_en.pdf

EC staff consolidated version as of 24 March 2010
International Accounting Standard 7
Statement of Cash Flows
This version includes amendments resulting from IFRSs issued up to 31 December 2009.
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Definitions

6

The following terms are used in this Standard with the meanings specified:

Cash comprises cash on hand and demand deposits.

Cash equivalents are short-term, highly liquid investments that are readily
convertible to known amounts of cash and which are subject to an insignificant
risk of changes in value.
 
Cash flows are inflows and outflows of cash and cash equivalents.

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.

Investing activities are the acquisition and disposal of long-term assets and other
investments not included in cash equivalents.

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
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