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.
The relationship between. financial assets and other financial instruments will be explained, as per MFSM para. 117. Also instruments that are not financial assets will be identified (viz., contingencies, guarantees, nonfinancial contracts). It will be noted that the financial assets classification. generally applies to both claims (described as assets) and obligations (described as. liabilities).