Available for sale
http://dbpedia.org/resource/Available_for_sale
Als Kategorie werden in den International Financial Reporting Standards und deshalb auch im Rechnungswesen Einteilungsregeln für Finanzinstrumente bei der Bilanzierung bezeichnet.
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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.
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Kategorie (IFRS)
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Available for sale
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3507793
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1086047196
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Als Kategorie werden in den International Financial Reporting Standards und deshalb auch im Rechnungswesen Einteilungsregeln für Finanzinstrumente bei der Bilanzierung bezeichnet.
rdf:langString
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.
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2897