Available-For-Sale Security

Business, Legal & Accounting Glossary

Definition: Available-For-Sale Security


Available-For-Sale Security


Full 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 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.


Cite Term


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Page URL
https://payrollheaven.com/define/available-for-sale-security/
Modern Language Association (MLA):
Available-For-Sale Security. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
December 02, 2021 https://payrollheaven.com/define/available-for-sale-security/.
Chicago Manual of Style (CMS):
Available-For-Sale Security. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/available-for-sale-security/ (accessed: December 02, 2021).
American Psychological Association (APA):
Available-For-Sale Security. PayrollHeaven.com. Retrieved December 02, 2021
, from PayrollHeaven.com website: https://payrollheaven.com/define/available-for-sale-security/

Definition Sources


Definitions for Available-For-Sale Security are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 19th November, 2021 | 0 Views.