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Line 1: {{accounting}} '''Available for sale''' (AFS) is an [[accounting]] [[Technical terminology\|term]] used to classify [[financial assets]]. AFS is one of the three general classifications, along with '''held for trading''' and '''held to maturity''', under [[US GAAP\|U.S. Generally Accepted Accounting Principles]] (US GAAP), specifically [[List_of_FASB_pronouncements\|FAS 115]]. The [[International Financial Reporting Standards\|IFRS]] also includes a fourth classification: [[loans]] and [[~~receivables~~Notes receivable\|receivable]]s. ==US GAAP Treatment==

Available for sale: Difference between revisions