what is an available for sale security 
an available for sale security afs is a debt or equity security purchased with the intent of selling before it reaches maturity or holding for a long period of time should it not have a maturity date accounting standards require companies to classify any investments in debt or equity securities when they are purchased as available for sale held to maturity or held for trading securities afs securities are reported at fair value changes in value between accounting periods are included in the accumulated other comprehensive income component of the equity section of the balance sheet investopedia mira norian