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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）』
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