未实现损益
- 网络unrealized gain or loss
未实现损益-
关于金融资产未实现损益呈报的探讨
On Reporting of Unrealized Gains and Losses of Financial Assets
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公允价值会计下未实现损益的影响研究
The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting
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同时，对于可供出售金融资产公允价值变动产生的未实现损益，用其他综合收益反映出的信息更具有相关性。
Meanwhile , the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant .
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另外，以公允价值计量衍生金融工具，必然导致未实现损益的出现，而未实现损益的处理和公允价值的确定有可能助长利润操纵的行为。
If financial derivative tools is measured by fair value , which certainly cause unrealized gains or losses that probably encourage profit manipulation .