Available-for-sale: Difference between revisions
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Revision as of 14:06, 23 October 2012
Accounting - financial assets. (AFS). A classification of financial assets - for example the shares or debt of non-group companies - for financial assets which do not fall into any of the following other categories:
- A financial asset or financial liability at fair value (ALFV); - Held-to-maturity investments (HTM); or - Loans and receivables (LR).
See also