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.
IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.