| gen. |
salable (Osberg also considers it necessary to distinguish between salable financial assets and durable goods and productive investments (farms, small businesses) ... Alexander Demidov); available for sale (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 (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables. WK Alexander Demidov); AFS (Alexander Demidov) |
