Available-for-sale: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Expand.) |
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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: | ||
Revision as of 12:58, 12 November 2016
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).
