Gain (or Loss) on Fair Value Changes of Investments
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Description
A component of other comprehensive income, being an equity item in the balance sheet, representing the difference between the cost of investments owned and their market value at the balance sheet date. In short, gains or losses on these investments that have not been "realized" through the sale of the securities.
Concept Prerequisite
Wikipedia Reference
Learning Material
Covered in Topic(s)
| Financial Assets |