Αποτελέσματα Αναζήτησης
5 Ιουν 2024 · Available-for-sale securities (AFS) are debt or equity securities purchased with the intent of selling before they reach maturity. AFS securities are reported at fair value.
14 Ιαν 2021 · IAS 39 permits entities to designate, at the time of acquisition, any loan or receivable as available for sale, in which case it is measured at fair value with changes in fair value recognised in equity.
Debt securities classified as available for sale are reported at fair value and subject to impairment testing. Ignoring the impact of hedge accounting, other than impairment losses, unrealized gains and losses are reported, net of the related tax effect, in other comprehensive income (OCI).
16 Ιουν 2024 · Under IFRS, available for sale financial assets are a distinct category with specific measurement rules. They are initially recognized at fair value plus transaction costs and subsequently measured at fair value with changes recognized in other comprehensive income until sold or impaired.
Unlike trading securities, available for sale securities are not bought or sold for the sole purpose of realizing a short-term capital gain. They may be purchased as tools to diversify away some of the risks that a company’s investment portfolio currently carries.
Explain the handling of changes in the fair value of investments in available-for-sale securities. Calculate the gain or loss to be reported when available-for-sale securities are eventually sold. Understand the need for reporting comprehensive income as well as net income.
IFRS. Changes in classification between trading, available-for-sale, and held-to-maturity categories can occur only when justified by the facts and circumstances within the concepts of ASC 320. Given the nature of a trading security, transfers into or from the trading category should be rare.
