What are cash equivalents? Why might a company include cash equivalents with cash when preparing its cash

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What are "cash equivalents"? Why might a company include cash equivalents with cash when preparing its cash flow statement?
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Accounting Principles Part 3

ISBN: 978-1118306802

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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