gains and losses
1Foreign currency transaction gains and losses — Gains or losses resulting from the effect of exchange rate changes on transactions denominated in currencies other than the functional currency (for example, a U.S. enterprise may borrow Swiss francs or a French subsidiary may have a receivable …
2windfall gains and losses — Gains and losses arising from actual or prospective receipts that differ from those originally predicted or from changes in the net present value of the receipts as a result of differences in discount rates …
3windfall gains and losses — Gains and losses arising from actual or prospective receipts that differ from those originally predicted or from changes in the net present value of the receipts as a result of differences in discount rates …
4Form 6781: Gains And Losses From Section 1256 Contracts And Straddles — A tax form distributed by the Internal Revenue Service (IRS) and used to report gains and losses from straddles or financial contracts. Section 1256 contracts include regulated futures contracts, foreign currency contracts, options, dealer equity …
5statement of total recognized gains and losses — A financial statement showing the extent to which shareholders equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on… …
6statement of total recognized gains and losses — A financial statement showing the extent to which shareholders equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on… …
7Statement of Total Recognised Gains and Losses — Part of a company s financial statements. A statement which summarises all the gains and losses made by a company during the year, such as the retained profit or loss for the year and revaluations of fixed assets. Dresdner Kleinwort Wasserstein… …
8Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
9Holding gains — ( losses ) are generally defined as increases ( decreases ) in the replacement costs of the assets held during a given period. Fact|date=February 2007 Holding gains and losses accrue to the owners of assets and liabilities purely as a result of… …
10Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
