It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...

A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...

An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

A type of financial asset that constitutes money (cash) held in, and assets whose value can be converted into, a...

It stands for fair market value; the price that agreed by a buyer and a seller for a specific asset...

The price that agreed by a buyer and a seller for a specific asset or liability, in the open market...

The fair value of an asset is the price that would be received to sell an asset in an orderly...

The fair value of a liability is the price that would be paid to transfer a liability in an orderly...