enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received. It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1]

  3. Holding gains - Wikipedia

    en.wikipedia.org/wiki/Holding_gains

    Holding gains are most frequently used in inflation accounting and income measurement. For instance holding gains or losses can result from depreciation, stock, gearing adjustments or monetary working capital adjustments. Holding gains can be realized (e.g., sold goods) or unrealized (e.g. stock). [2]

  4. Gain (accounting) - Wikipedia

    en.wikipedia.org/wiki/Gain_(accounting)

    In financial accounting (CON 8.4 [1]), a gain is when the market value of an asset exceeds the purchase price of that asset. The gain is unrealized until the asset is sold for cash, at which point it becomes a realized gain. This is an important distinction for tax purposes, as only realized gains are subject to tax.

  5. Unrealized gains or losses: What they are and how they work - AOL

    www.aol.com/finance/unrealized-gains-losses...

    Do you have unrealized gains or losses? Here’s how to calculate them and what to do.

  6. What Is Unrealized Gain or Loss and Is It Taxed? - AOL

    www.aol.com/finance/unrealized-gain-loss-taxed...

    Learn if hypothetical gains and losses affect your taxes.

  7. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is defined by the Financial Accounting Standards Board, or FASB, as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners ...

  8. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    In the United States further alterations to this OCI definition occur when a new standard (including a revision of a previously issued accounting standard) identifies an item that can be measured, should be measured in the financial statements, represents a "flow" variable rather than a stock, or snapshot, variable, and does not represent a ...

  9. Ledger - Wikipedia

    en.wikipedia.org/wiki/Ledger

    A ledger [a] is a book or collection of accounts in which accounting transactions are recorded. Each account has: an opening or brought-forward balance; a list of transactions, each recorded as either a debit or credit in separate columns (usually with a counter-entry on another page) and an ending or closing, or carry-forward, balance.