An accounting term used to describe securities that are not expected to be held for a lengthy period of time, or until maturity. Under the U.S. Generally Accepted Accounting Principles (GAAP), all securities owned by a company must be classified in one of three ways: held for trading, held to maturity, or available-for-sale (AFS). AFS securities have a readily available market price. For accounting purposes, they are reported at fair value.
Related information about available-for-sale security:
- Available-For-Sale Security Definition | Investopedia
A debt or equity security that is purchased with the intent of selling before it reaches maturity, or selling prior to a lengthy time period in the event the security ...
- What is available-for-sale security? definition and meaning
Definition of available-for-sale security: An accounting term used to describe securities that are not expected to be held for a lengthy period of time, or until ...
- Available for Sale Securities - AccountingTools
An available for sale security is a debt or equity instrument that is a default classification for any investments that are not classified as either trading securities or ...
- Available-for-Sale Security - Financial Definition
Financial Definition of Available-for-Sale Security and related terms: A debt or equity security not classified as a held-to-maturity security or a trading...
- How to Report Available-For-Sale Debt Securities | eHow.com
Plan on your company's intentions for the use of the available-for-sale security. If the company plans on selling the asset in the next year, the asset will be a ...
- Available-For-Sale Security: Definition from Answers.com
Available-For-Sale Security A debt or equity security that is purchased with the intent of selling before it reaches maturity, or selling prior to a lengthy.
- Financial Accounting 1.0 | Flat World Knowledge
Figure 12.7 Shares of Bayless (an Available-for-Sale Security) Adjusted to Fair Value at End of ... Figure 12.9 Sale of Available-for-Sale Security in Year Two ...
- Accounting 302 final Flashcards
Apr 22, 2011 ... Temporary declines in the fair value of an available for sale security. Definition. unrealized losses. Tweet. © 2001 - 2012 Flash Card Machine, ...