Available-for-sale: Difference between revisions
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''Accounting - financial assets''. (AFS). | ''Accounting - financial assets''. | ||
(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: |
Revision as of 18:53, 1 August 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).