The changes in the unrealized fair value of investments - 投资的未实现公允价值变动（损益）


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Note added at 1 hr (2008-07-28 09:10:49 GMT)
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reference链接有问题，可直接google“未实现公允价值变动损益”

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Note added at 2 hrs (2008-07-28 09:19:43 GMT)
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未实现公允价值变动的不同账务处理：
With the equity approach, all unrealized fair value changes are admitted in a revaluation reserve. When the transaction is realized, fair value changes are disclosed in equity. Realized holding gains do not affect the income statement. IAS 16 is an example of this approach.

With the mixed approach, unrealized fair value changes are admitted in a revaluation reserve, but realized fair value changes are reflected in the income statement instead of equity. One such example is IAS 39.

With the income approach, all holding gains and losses resulting from changes in fair value will be reflected in the income statement. In the full fair value model, all fair value changes are reflected in the income statement, ...

http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2...

还是这样比较接近原意，不能为了中文听说去比较通顺而改变其原意

所說的是“投資項目”的“未變現公允價值”的“變動”。