翻訳と辞書 Words near each other ・ Avaiki ・ Avaikkottai ・ Avail ・ Availability ・ Availability (system) ・ Availability cascade ・ Availability factor ・ Availability heuristic ・ Availability, salience and vividness ・ Availability-based tariff ・ Available (disambiguation) ・ Available Bit Rate ・ Available energy (particle collision) ・ Available expression ・ Available for Propaganda ・ Available for sale ・ Available in All Colors ・ Available light ・ Available Light (album) ・ Available Light (EP) ・ Available name ・ Available revenue time ・ Available seat miles ・ Available space theory ・ Available water capacity ・ Available-to-promise ・ Availity ・ Availles ・ Availles-en-Châtellerault ・ Availles-Limouzine Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Available for sale ： ウィキペディア英語版 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. ==US GAAP Treatment== Under US GAAP, AFS assets represent securities and other financial investments that are non-strategic, that are neither held for trading, nor held to maturity, nor held for strategic reasons, and that have a readily available market price. As such, the gains and losses resulting from marking AFS investments to market (revaluing them to market price / fair value each period) are not included in Net Income (unlike the gains and losses associated with "trading" investments) but are reflected in Other Comprehensive Income (income statement / retained earnings) and Accumulated Other Comprehensive Income (balance sheet) until they are realized (sold).〔Financial Accounting Standards Board, ("Summary of Statement No. 115" ) Retrieved August 23, 2014.〕〔Financial Accounting Standards Board, ("Statement of Financial Accounting Standards No. 115" ) Retrieved August 23, 2014.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Available for sale」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.