Daffodil International University
Faculties and Departments => Accounting – The Language of Business => Business Administration => Business & Entrepreneurship => Financial Accounting => Topic started by: fahmidaemran on November 28, 2018, 02:19:23 PM
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GAAP Accounting Rules on Unrealized Capital Gains
Companies often invest in the securities of other companies. Sometimes, the intent is to gain significant influence over the investee, while at other times the investment is simply a way to earn money. U.S. generally accepted accounting principles provides differing treatments of unrealized capital gains and losses, depending on the nature of the security, the size of the investor’s stake and its plans for selling the security.
Source: https://smallbusiness.chron.com/gaap-accounting-rules-unrealized-capital-gains-67388.html