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- References

No definition available.

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- References

No definition available.

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The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

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The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

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The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

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The amount receivable by the entity that it does not separately disclose in the same statement or note.

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