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  2. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value. It summarizes past transactions instead.

  3. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. These items are not part of net income, yet are important enough to ...

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

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

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  5. 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.

  6. Accumulated other comprehensive income - Wikipedia

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

    A few special types of gains and losses are not shown in the income statement but as special items in shareholder equity section of the balance sheet. Since these comprehensive income items are not closed to retained earnings each period they accumulate as shareholder equity items and thus are entitled "Accumulated Other Comprehensive Income ...

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

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

    When you invest -- whether in stocks, real estate or cryptocurrencies -- the fair market value of your investment could change hundreds or thousands of times before you sell it. Until you sell ...

  8. Capital gains tax - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax

    But a roll-over relief is granted if, and as long as, the gain is booked in a separate reserve account on the balance sheet and is not used for distribution or allocation of any kind. As a counterpart to the new exemption of realised capital gains, capital losses on shares, both realised and unrealised, are no longer tax deductible.

  9. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    If the balance of the retained earnings account is negative it may be called accumulated losses, retained losses, accumulated deficit, or similar terminology. Any part of a credit balance in the account can be capitalised, by the issue of bonus shares , and the balance is available for distribution of dividends to shareholders , and the residue ...

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    related to: unrealized losses on balance sheet meaning in tamil nadu treasury