Examlex
Research on the universality of emotional expressions suggests that
Unrealized Gain
The increase in value of an asset that has not been sold, and thus the profit has not been realized as the asset remains part of the portfolio.
Income Statement
A report that outlines a company's financial activities, including earnings, expenses, and net profit or loss, during a particular accounting timeframe.
Fair Value
The estimated market value of an asset or liability, based on current prices in an open and competitive market.
Cost Method
An accounting approach where the investment is recorded at its purchase cost without reflecting market value changes.
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