Other Disclosures Homework Help

Other Disclosures

An enterprise should disclose, together with a commentary by management, the amount of significant cash and cash-equivalent balances held by the enterprise that are not available for use by it. Examples include cash and cash-equivalent balances held by a branch of the enterprise that operates in a country where exchange controls or other legal restrictions apply as a result of which the balance are not available for use by the enterprise.

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