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  2. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance from the date of acquisition when it carries an insignificant risk of changes in the asset value. If it has a maturity of more than 90 days, it is not considered a cash equivalent.

  3. Economy of Guyana - Wikipedia

    en.wikipedia.org/wiki/Economy_of_Guyana

    The economy of Guyana is one of the fastest growing economies in the world, with a gross domestic product (GDP) growth of 19.9% in 2021. [9] In 2024, Guyana had a per capita gross domestic product ( purchasing power parity ) of Int$ 80,137 and an average GDP growth of 4.2% over the previous decade. [ 4 ]

  4. Financial asset - Wikipedia

    en.wikipedia.org/wiki/Financial_asset

    According to the International Financial Reporting Standards (IFRS), a financial asset can be: . Cash or cash equivalent, Equity instruments of another entity,; Contractual right to receive cash or another financial asset from another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favorable to the entity,

  5. Doctrine of cash equivalence - Wikipedia

    en.wikipedia.org/wiki/Doctrine_of_Cash_Equivalence

    The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non-cash payment transactions like cash payment transactions for federal income tax purposes. [1] The doctrine is used most often for deciding when cash method (as opposed to accrual method ) taxpayers are to include certain non-cash income items.

  6. How to Calculate Tax-Equivalent Yield (& Why Investors Should)

    www.aol.com/finance/calculate-tax-equivalent...

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  7. Cowden v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Cowden_v._Commissioner

    In addition, the court found that a promissory note is not necessarily a cash equivalent. The court then identified the following factors to consider when deciding if something is a cash equivalent: unconditional promise to pay; promisor is solvent when the note is delivered; assignable; not subject to set-off; readily marketable; and; not too ...

  8. Exclusive-Hess Guyana's secret value becomes part of ... - AOL

    www.aol.com/news/exclusive-hess-guyanas-secret...

    An arbitration panel that will decide a high-profile clash between Exxon Mobil and Chevron will delve into the secret value of Hess' oil riches in Guyana, four people familiar with the matter said.

  9. Equity value - Wikipedia

    en.wikipedia.org/wiki/Equity_value

    It is the enterprise value plus all cash and cash equivalents, short and long-term investments, and less all short-term debt, long-term debt and minority interests. [ 1 ] [ 2 ] Equity value accounts for all the ownership interest in a firm including the value of unexercised stock options and securities convertible to equity.