According to researchers, there are more amounts of nerve connections between our hands and our brain than any other part of the body making it the most revealing and visible area of our body when trying to read body language. These are some of the many popular hand gestures:
Available for sale is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles, specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables.
Non-Current Asset Available for Sale. When an asset is being sold individually, IFRS 5 applies only if it is a non-current asset. When a group of assets is being disposed of in a single transaction, the classification and presentation requirements of IFRS 5 apply to the disposal group as a whole. 1  The subject matter for discussion on audit readiness this week is ' Noncurrent Assets Held for Sale '.