Available for Sale (AFS) – Summary | Accounting For Investments
According to the accounting standards, available-for-sale financial assets are those . Available-for-sale securities are debt or equity investments that are held for an . It is the usual practice to classify AFS investments as non-current assets, .
http://accountingforinvestments.com/available-for-sale-afs-summary/

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FY 2011 Full-Year Financial Results - Fujitsu
Mar 31, 2012 . Non-current assets. (Property, plant and equipment). (Intangible assets). ( Investment securities and other non-current assets). 1,243.7. 1,263.4 .
http://www.fujitsu.com/downloads/IR/finance/2011Full/pdf/13.pdf

Balance sheet - Wikipedia, the free encyclopedia
Assets, liabilities and ownership equity are listed as of a specific date, such as the . Investment Securities (Held for trading) Other Current Assets Non-Current .
http://en.wikipedia.org/wiki/Balance_sheet

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Business Plan Balance Sheets
Business Plan balance sheets - Total assets equal liabilities plus owner . securities appear on a statement, it frequently indicates investment of excess cash. . Noncurrent assets are items a business cannot easily turn into cash and are not .
http://www.thebusinessplanstore.com/balancesheet.htm



AP-8: ?Audit Program for Investments
B. Asset values, investment income or loss, valuation allowances, gains or losses on sales of . Review classification of securities as current or noncurrent. h.
http://www.oglethorpe.edu/faculty/~c_benton/auditing/audit%20program/Investments%20program.doc



Investments in Debt and Equity Securities
Among the reasons that companies invest in debt and equity securities of other . Held-to-maturity securities are always non-current assets unless they mature .
http://facweb.northseattle.edu/pbouker/instructor/ACCT252_Folder/Ch14investments_in_debt_and_equity.htm



Here are some details:

Account Group Codes
Apr 25, 2012 . Noncurrent Assets. Investments. NA-Investments-STIP. 101110. NA-Investments- Securities. 101120. NA-Investments-Mortgage Loans. 101140 .
http://www.ucop.edu/irc/campus_specs/caf/appendixeaccounts.pdf

How to prepare balance sheet - Accounting Guide | Simplestudies.com
Marketable securities are short-term (temporary) investments in securities and other . fixed assets, intangible assets, investments, and other non-current assets .
http://simplestudies.com/how-to-prepare-balance-sheet.html/page/3



FY 2012 First-Quarter Financial Results - Fujitsu
131,524. 132,274. Goodwill. 63,233. 67,526. Others. 28,007. 30,487. Total intangible assets. 222,764. 230,287. Other non-current assets: Investment securities .
http://www.fujitsu.com/downloads/IR/finance/2012q1/pdf/05.pdf




Investments - Non-Current (COA)
This account subgroup includes non-current investments held outside the State Treasurer. . 122102 State and Municipal Debt Securities Fund - Non-Current . Assets Policy for a comprehensive definition and the policy on restricted assets.
http://www.ncosc.net/sigdocs/sig_docs/data_elements/account/sigInvestments__NonCurrent_COA.html


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Glossary for Quarterly Banking Profile
Earning assets, All loans and other investments that earn interest or dividend income. . Noncurrent assets, The sum of loans, leases, debt securities and other .
http://www2.fdic.gov/qbp/Glossary.asp?menuitem=GLOSSARY

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