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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Exchange gain/loss – Realised and unrealised
Hello,
Suppose an entity has invested in equity securities in a foreign country, I understand that there are foreign exchange gains/losses that will arises as a result. Every year, the value of the equity is translated and this gives rise to unrealized foreign exchange gains/losses. On disposal of some of the equity shares, there will be a realized gain/loss.
I would like to know under which item the realized and unrealized foreign exchange gains are reported in the Statement of Comprehensive income. Are the realized and unrealized gains kept separately or are they lumped into a single item?
Thanks
Hi,
I’d put them in as a combined item, effectively all the gains/losses are unrealised until they are sold.
Thanks