Don Unrealized gains are not usually recognized in normal net income and as such would not appear in an income statement which basically measures operating income. They are normally recognized in comprehensive income which includes all changes in equity other than the contributions by the owners or distributions to the owners. They are normally accumulated in an account with a name something like Accumulated Comprehensive Income under Equity and include income from investments
A statement of Comprehensive Income would include these. I don't think GnuCash currently has a report for this, Another difficulty can be variations between tax jurisdictions on the treatment of unrealized gains and losses. Most jurisdictions do not tax them, whereas the operating profit is usually taxable in all jurisdictions. David Cousens ----- David Cousens -- Sent from: http://gnucash.1415818.n4.nabble.com/GnuCash-User-f1415819.html _______________________________________________ gnucash-user mailing list gnucash-user@gnucash.org To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user If you are using Nabble or Gmane, please see https://wiki.gnucash.org/wiki/Mailing_Lists for more information. ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.