應該係 "Available-for-sale" Urgent...!!!

如果有一個公司, 做一般貿易業務, 買左另一間公司股票, 這項投資主要為 "the investments are intended to
be held as ready sources of cash and held ofr gains from fluctuations in price", 其實我應分它為哪一類:
Available-for-sale" 還是 "Financial asset trhough profit or loss" ??

我個大認為應該屬於Available-for-sale, 因為它不是一間 securities trading co?

但根據定義, 它又好似符合for profit making?... 請各位高手提供意見....

"Available for sales" should be classified under Non Current Assets (Long term investment), that unrealised gain on investment (market value less book cost) should be credited under "Investment revaluation reserve" as balance sheet items (equity).

"Fair value through profit and loss" should be credited to "Unrealised gain on investment" which is profit & loss account.

Criteria based on management decided that shares hold for long term or short-term investment (hold less that one year).