貴金屬投資技術分析英文版(7)-資料下載頁
2025-05-13 22:45本頁面
【正文】 losses shown under the owners’ equity section with the name “Unrealized Holding Gains or Losses” ? realized gain or loss when these securities are sold ? interest or dividend revenues received from AFS securities are reflected in the ine statement Chapter 9 MuganAkman 2021 11 Comparison trading and available for sale securities ? both are recorded at acquisition cost ? both are written up or down to market with adjusting entries at the reporting date. ? both give rise to an unrealized holding gain or loss account upon adjustment. ? unrealized holding gain or loss for trading securities is charged to revenues –when sold, realized gain or loss is determined by taking the difference between the carrying value and proceeds from the sale ? unrealized holding gain or loss for available for sale securities remains on the statement of financial position until such assets are soldwhen sold, this account must then be closed and the realized gain or loss is puted by paring the historical cost and proceeds from the sale Chapter 9 MuganAkman 2021 12 Longterm Investments ? investments in ? stocks ? bonds ? longterm receivables and loans Chapter 9 MuganAkman 2021 13
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