BUSINESS AND COMPETITION|accounting|accounting
- ar fáil le díol Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- available-for-sale | AFS
- en
- Sainmhíniú category of non-derivative financial assets designated on initial recognition as available for sale or any other instruments that are not classified as (a) loans and receivables, (b) held-to-maturity investments or (c) financial assets at fair value through profit or loss Tagairt "IAS Plus > Standards > IAS 39 Financial Instruments: Recognition and Measurement, http://www.iasplus.com/standard/ias39.htm [12.4.2010]"