I just know US GAAP.

1.unrealized REVENUE is like a liability. For example, when I pre-pay my subscribing fee to the magazine publisher, they should recognize my payment as unrealized revenue. When they send me the magazine every month, they can recognize corresponding part of the unrealized revenue into income statement as realized revenue. 

2. when dealing with, for example, available-for-sale securities, the increase in fair value should be recognized in other comprehensive income which is and equity item as unrealized GAINS. When you sell these securities or terminate the contract, you can recognize these unrealized gains into income statement.

For the first part, I'm sure IFRS(or IAS) requires the same treatment. For the second part, I'm not sure but they should be the same.

[此贴子已经被作者于2009-4-10 17:39:09编辑过]