Available-for-sale: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing) |
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''Accounting - financial assets''. | ''Accounting - financial assets''. (AFS). | ||
(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: | |||
- A financial asset or financial liability at fair value (ALFV); | - A financial asset or financial liability at fair value (ALFV); | ||
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* [[IAS 39]] | * [[IAS 39]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
Revision as of 16:39, 29 July 2013
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).
