UNREALIZED LOSS Definition

Bookmark and Share

UNREALIZED LOSS is a term that commonly refers to the write-down of an investment portfolio resulting from applying the lower of cost or market value on an aggregate basis. On a short-term portfolio, the unrealized loss is shown on the income statement. On a long-term portfolio, the unrealized loss is presented as a separate item in the stockholders equity section of the balance sheet.

Learn new Accounting Terms

OPENING BALANCE is the balance of an account at the start of an accounting period.

ADMITTED ASSETS are assets whose values are permitted by state law to be included in the annual statement.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.