Available-for-Sale Debt Securities Definition | Becker

Accounting Dictionary

Available-for-Sale Debt Securities

Available?for?sale debt securities are those not meeting the definitions of the other classifications (trading or held-to-maturity). Debt securities classified as available?for?sale are reported as either current assets or non?current assets, depending on intent. See also trading debt securities and held?to?maturity debt securities.

Related Terms:

Trading Debt Securities [FAR]Held-to-Maturity Debt Securities [FAR]Back to Dictionary

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