Available-for-sale: Difference between revisions
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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); | |||
*Held-to-maturity investments (HTM); or | |||
*Loans and receivables (LR). | |||
== See also | == See also = | ||
* [[ALFV]] | * [[ALFV]] | ||
* [[Held-to-maturity]] | * [[Held-to-maturity]] | ||
* [[IAS 39]] | * [[IAS 39]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
Revision as of 16:40, 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).
