利得和损失其实在我国的过去的准则中主要就是两项:营业外收入/支出和投资收益。Gain和Loss可以进Income Statement,也可以进Balance Sheet.如果是realized,通常进Income Statement,如交易性金融资产的公允价值变动损益,汇兑损失;如果是unrealized,一般就进Balance Sheet,如可供出售金融资产(进资本公积)、外币报表折算差额等。
The income statement is sometimes referred to as the statement of operations, the statement of earnings, or the profit and loss statement (P&L). The income statement equation is: revenues − expenses = net income Investors examine a firm’s income statement for valuation purposes while lender...
[translate] aThose price fluctuations would fall into the unrealized gain and loss segment of the income statement with an impact on total income 那些价格伏动将分成收入报告的未实现的获取和损失段以对总收入的冲击 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙...
The income statement also shows the details of other comprehensive income (loss), which may be presented as part of the income statement or as a separate financial statement. Publicly-traded and most privately-held companies present detailed financial statements prepared following GAAP. These financial...
[translate] abut it would affect the unrealized gain-loss segment and the earnings segment of the income statement in equal and opposite amounts 但它将影响未实现的获取损失段和收入报告的收入段在相等和相反数额[translate]
(Expense) represents any non-operating income or expense item that a company reports before taxes that would not be classified as any of the following: Components of Interest Income (Expense), Net Non-OperatingGain/Loss Sale of AssetsUnrealized Gains/LossesMinimum Pension Liability Adjustment. ...
需要注意的是Gain 经常直接进入 Balance sheet 的 Equity, 而不是income statement。 反而对应的Loss 倒...
income statement is created. These unrealized gains and losses are then recorded in the company's income statement at year-end. Although there are no measurement issues related to recording unrealized gains and losses in comprehensive net income, some analysts and investors wonder if it should be ...
Gain/Loss Sale of Assets Unrealized Gains/Losses Minimum Pension Liability Adjustment.8.24--0.270.130.00 Other, NetOther, Net represents the sum of: Unrealized Gains (Losses) Minimum Pension Liability Adjustment Other Non-Operating Income (Expense).8.24--0.270.130.00 ...
30、period;ChangeExample: unrealized gains and losses on the sale of Securities for sale are listed under equityExpression: 1., two separate income statement2. consolidated net income statement3. as part of the statement of changes in stockholders equityFinally, the remaining portion of the other...