Αποτελέσματα Αναζήτησης
5 Ιουν 2024 · An available-for-sale security (AFS) is a debt or equity security purchased with the intent of selling before it reaches maturity, or holding for a long period of time should it not have a...
13 Μαρ 2019 · Available for sale investments are investments that do not qualify for classification as held for trading (fair value through profit and loss) or held-to-maturity investments. Balance sheet valuation and changes in fair value.
This month we start with a look at how the accounting for equity instruments that are classified as ‘Available For Sale’ (AFS) financial assets will change. Currently Under IAS 39 Financial Instruments: Recognition and Measurement , the AFS category of financial assets is a default category.
Question: In 20X1, a Company purchased a security that meets the definition of a debt security under ASC 320-10, Investments Debt Securities, for $100, and designated this investment as an available-for-sale security.
18 Δεκ 2020 · “ An available-for-sale security (AFS) is a debt or equity security purchased with the intent of selling before it reaches maturity or holding it for a long period should it not have a maturity date .”
26 Σεπ 2023 · Available-for-Sale Securities (AFS) are investments in debt or equity securities that are not held for trading purposes nor held to maturity. Instead, these securities are held for longer periods but can be sold anytime, depending on the market conditions and/or if the company needs cash.
12 Απρ 2024 · An available-for-sale investment is an asset class that does not fit into a variety of other classifications. It is carried on an entity's books at fair value.
