It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
In light of those limitations and on the basis of the improvement of reporting mode of the profits,this paper offers some suggestions about improving the reporting of unrealized gains or losses of financial assets.
通过对准则中金融资产未实现损益确认和报告规定的研究,指出对金融资产未实现损益进行报告的积极意义和其报告模式的特点,进而分别从利润表和所有者权益变动表两个角度来分析现行报告模式中存在的不足之处,并针对这些不足且在顺应收益呈报模式改进趋势的基础上提出对金融资产未实现损益报告方式的改进建议。
Unrealized Holding Loss on Trading Investments
持有短期投资未实现损失
Unrealized Loss on Marketable Equity Securities
权益性证券的未实现损失
unrealized loss on market value decline of long-term equity investments
长期股权投资未实现跌价损失
Unrealized holding gains or losses
未实现的资产持有损益
Recognition and Reporting of Unrealized Gains and Losses in Fair Value Accounting;
公允价值会计中未实现利得和损失的确认与报告
Testamentum irritum
未实现（落实）的遗嘱，遗嘱失效
On Reporting of Unrealized Gains and Losses of Financial Assets
关于金融资产未实现损益呈报的探讨
combustible gas
可燃气loss未燃烧损失
IBRN (Incurred but not reported losses )
已发生但未报的损失
loss of unconsolidated subsidiary
未合并附属公司损失
Study and Realization of Forest Fire Loss Assessment System;
森林火灾损失评估系统的研究与实现
These losses would come in the form of export sanctions, lost markets, treatment costs, reduced crop yields, deformities, and premature fruit drop.
这些损失费用包括出口受限、市场损失、检疫处理费用、种植面积减少、残伤和未熟果实跌落。
ASYMPTOTIC JOINT DISTRIBUTION OF THE FUTURE LOSS RANDOM VARIABLES OF A CLOSED POLICY BLOCK;
封闭型保单组未来损失现值向量的联合分布及渐近分布
The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting
公允价值会计下未实现损益的影响研究
Corner losses may be reduced through the use of two relatively untried innovations.
拐角损失可以采取下述两种未经实践的新措施来减少。
(VI) Those whose blunder causes fire but has not resulted in heavy losses.
（六）过失引起火灾，尚未造成严重损失的。
Study and Implement of Disaster Prognostication Model and Property Loss Evaluation Model;
灾情预测和财产损失评估模型的研究和实现
Design and Implementation of Loss-Tolerant MP3 Stream Player Based on ARM
基于arm的容损失MP3流媒体终端的设计与实现
