Chris, This reference may be some help with regard to the US position: http://open.lib.umn.edu/financialaccounting/chapter/12-2-accounting-for-investments-in-securities-that-are-available-for-sale/ https://strategiccfo.com/realized-and-unrealized-gains-and-losses/ https://bizfluent.com/how-8315749-record-gains-losses-financial-statements.html.
The other aspect of this is if you are accounting for unrealized gains and losses you would normally also run a Deferred Tax Liability account to record the tax liability. This would normally be balanced by an Other Expense account for deferred taxation. David Cousens ----- David Cousens -- Sent from: http://gnucash.1415818.n4.nabble.com/GnuCash-Dev-f1435356.html _______________________________________________ gnucash-devel mailing list [email protected] https://lists.gnucash.org/mailman/listinfo/gnucash-devel
