Revision as of 18:08, 13 June 2009 edit Amkdude2 (talk \| contribs) 64 edits Redirecting a redirect ← Previous edit		Revision as of 18:11, 13 June 2009 edit undo Amkdude2 (talk \| contribs) 64 edits Redirecting a redirect Next edit →
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 [[~~FAS~~FASB 133\|FASB Statement 133]]. The [[International Financial Reporting Standards\|IFRS]] also includes a fourth classification: [[loans]] and [[receivables]]. ==US GAAP Treatment==

Available for sale: Difference between revisions