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Line 1: '''Available for sale''' (AFS) is an accounting [[term]] used to classify financial assets. AFS is one of the three general classifications, along with '''held for trading''' and '''held to maturity''', under [[U.S. generally accepted accounting principles\|United States of America (U.S.) generally accepted accounting principles]] (US GAAP), specifically, the [[~~Financial~~FAS ~~Accounting Standards Board\|FAS~~133]] ~~133~~. The [[International Financial Reporting Standards\|IFRS]] also includes a fourth classification: [[loans]] and [[receivables]]. ==US GAAP Treatment==

Available for sale: Difference between revisions