Available-for-sale: Difference between revisions
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''Accounting - financial assets''. | ''Accounting - financial assets''. | ||
(AFS). | (AFS or AfS). | ||
A classification of financial assets - for example the shares or debt of non-group companies - for financial assets which do <u>not</u> fall into any of the following other categories: | A classification of financial assets - for example the shares or debt of non-group companies - for financial assets which do <u>not</u> fall into any of the following other categories: | ||
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*Loans and receivables (LR). | *Loans and receivables (LR). | ||
== See also = | |||
== See also == | |||
* [[ALFV]] | * [[ALFV]] | ||
* [[Held-to-maturity]] | * [[Held-to-maturity]] | ||
* [[ | * [[IFRS 9]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
* [[Sale]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 00:05, 27 March 2023
Accounting - financial assets.
(AFS or 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).
