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Deloitte's Roadmap: Statement of Cash Flows
Chapter 4 — Cash and Cash Equivalents
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Deloitte's Roadmap: Statement of Cash Flows
Chapter 4 — Cash and Cash Equivalents
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Contents
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Chapter 4 — Cash and Cash Equivalents
4.1 Definition of Cash and Cash Equivalents
4.2 Book and Bank Overdrafts
4.3 Centralized Cash Management Arrangements (“Cash Pools”)
4.4 Money Market Funds
4.5 Variable-Rate Demand Notes
4.6 Auction Rate Securities
4.7 Credit and Debit Card Receivables