Available-for-sale: Difference between revisions
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imported>Doug Williamson (Update links.) |
imported>Doug Williamson (Classify page.) |
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* [[IFRS 9]] | * [[IFRS 9]] | ||
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[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 17:48, 29 January 2022
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).
