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If it's a trading security the FVA is to the income statement.

If it's an Available-for-sale security the FVA is to other comprehensive income.

If it's held-to-maturity then there will be no FVA.

You need to determine the type of security you hold.

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14y ago

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Related Questions

How do you calculate dividend income?

dividend is a Comprehensive income includes net income, and other comprehensive income. Dividends received are included in net income and are included. However, dividends paid are not included in net income or other comprehensive income (and are therefore not in comprehensive income.


How do you calculate dividends?

dividend is a Comprehensive income includes net income, and other comprehensive income. Dividends received are included in net income and are included. However, dividends paid are not included in net income or other comprehensive income (and are therefore not in comprehensive income.


Does Comprehensive income always net out as an addition to net income?

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What is unrealised exchange gain or loss?

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Where do you post unrealized gains and losses in Income Statement?

After you've worked out profit for the year create a new line called "Other Comprehensive Income". Under this put your "Gain/Loss on revaluation" or "Gain/Loss on available for sale investments". Then add on to/take it off your profit for the year to give you "Total Comprehensive Income For The Year".


What does other comprehensive income include?

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If a man gets married is his spouse responsible for his child support?

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Debt securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses and are included as other comprehensive income and as a separate component of stockh?

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