AVAILABLEFORSALE SECURITY
Available-For-Sale Security: translation
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 does not have a maturity. Accounting standards necessitate that companies classify any investments in debt or equity securities when they are purchased. The investments can be classified as: held to maturity, held for trading or available for sale.
An available-for-sale security is a debt or equity security that is not classified as a held-for-trading or held-to-maturity security. This type of security is reported at fair value; changes in value between accounting periods are included in comprehensive income until the securities are sold.