holding gain or loss
1Прибыль,убыток от удержания активов (HOLDING GAIN OR LOSS) — Разница между ценой удерживаемого в течение периода актива в конце и в начале периода. Реализованная прибыль/убыток от удержания в отчетах обычно не отражается отдельно. Нереализованная прибыль в доходах, как правило, вообще не показывается.… …
2Nonrecurring Gain Or Loss — A one time or highly infrequent profit or loss. One time gains or losses are reported separately in a coporation s income statement net of income taxes and are not shown to affect earnings per share (EPS). Also referred to as extraordinary… …
3holding period — holding pe·ri·od n: the length of time a taxpayer holds property for purposes of determining if any gain realized or loss incurred from it is long term or short term Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. holding period …
4Holding Period — The real or expected period of time during which an investment is attributable to a particular investor. In a long position, holding period refers to the time between an asset s purchase and its sale. In a short sale, the holding period is the… …
5holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …
6holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …
7Unrealized Gain — A profit that exists on paper, resulting from any type of investment. An unrealized gain is a profitable position that has yet to be cashed in, such as a winning stock position that remains open. A gain becomes realized once the position is… …
8Twelver Shi`ism/Holding area — Ithna Ashariyya ( ar. اثنا عشرية Ithnāˤashariyyah ), also known as Twelver Shi ism, is the largest denomination within the Shi ite sect of the Islamic faith. An adherent of Twelver Shi ism is most commonly referred to as a Twelver , which has… …
9Cottage Savings Association v. Commissioner — Supreme Court of the United States Argued January 15, 1991 …
10Comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
