A company that recongnizes revenue and expenses in relation to changes in price and assets in inventory. Any increase or decrease is reported in a financial statement.
What is HOLDING GAIN/LOSS?
- CAPITAL GAIN (LOSS) HOLDING PERIOD
- TRANSLATION EXCHANGE GAIN OR LOSS
- TRANSACTION EXCHANGE GAIN OR LOSS
- GAIN OR LOSS ON SALE OF LONG-TERM ASSET
- LONG TERM GAIN/LOSS
- FOREIGN CURRENCY TRANSLATION GAIN/LOSS
- ACTUARIAL GAIN OR LOSS
- GAIN ON RETIREMENT OF BONDS
- NET REALIZABLE CAPITAL GAIN PER SHARE
- NET OPERATING LOSS (NOL)
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