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标题: unrealized/realized gains and loses for marketable securities [打印本页]

作者: lxwarr30    时间: 2011-7-13 16:35     标题: unrealized/realized gains and loses for marketable securities

If someone would be kind enough to break down the difference for how the different marketable securities are reported on the balance sheet and income statement? also the difference between realized and unrealized gains and losses.

this is specifically for held till maturity, available for sale, and trading securities
作者: Jolyn    时间: 2011-7-13 16:35

Thanks but can you please elaborate on unrealised and realised? and if they are unrealized where are they reported? and if they are realized where are they reproted?

the the difference between unrealized and realized?

from my understanding unrealized is when you sell it ? and realized is change in market value? or is it the other way around?
作者: Flok    时间: 2011-7-13 16:35

Thank you! that explains it very well !
作者: studyn    时间: 2011-7-13 16:35

And there is no GAAP/IFRS difference here, right?

Also, the interest income will always go through the IS.
作者: cchang    时间: 2011-7-13 16:35

for held to maturity i believe so




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