All of the following are examples of cash equivalents for presentation on the statement of financial position except :

D

Treasury bond fall under long term investment in company's financial as there maturity is more then 1 year or 1 accounting cycle.

Treasury bonds  LIQUIDITY FOR LONG TERM

d) Treasury bonds

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It should be option (D) bonds, as all other are very short term financial instruments can be considered as cash equivalents. Thanks.

it should be Treasury Bills