Regarding treatment of foreign exchange gain or loss in cash

while solving cash flow statement i found merely short term investment is treated as cash and cash equivalent in our practice manual and study material. i am confused about this. i understood merely short term investment is not cash  equivalents  as as per as 3 cash equivalents are thoes short term investment which are easily converted into amount of cash without decline of its value  and having maturity period of three month or less .but  in accountancy short term investment are thoes investment which is readily realisable and intended to be held for not more than one year from the date on  which such investment is acquired.plz sir make my confusion clear.actually i am not taking any class so i am reading study material and pc tulsian books.and i found both books have done same treatment .

thank u sir