[GNC-dev] GnuCash 3.3 Released

[David Cousens]

Chris,

This reference may be some help with regard to the US position: 
http://open.lib.umn.edu/financialaccounting/chapter/12-2-accounting-for-investments-in-securities-that-are-available-for-sale/
https://strategiccfo.com/realized-and-unrealized-gains-and-losses/
https://bizfluent.com/how-8315749-record-gains-losses-financial-statements.html.

The other aspect of this is if you are accounting for unrealized gains and
losses you would normally also run a Deferred Tax Liability  account to
record the tax liability. This would  normally be balanced by an Other
Expense account for deferred taxation.

David Cousens



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David Cousens
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