holding loss

References

holding loss

accounting

Written by

The Information Architects of Encyclopaedia Britannica

Learn about this topic in these articles:

accounting
Problems of measurement and the limitations of financial reporting
…the company’s holding gains or losses (increases or decreases in the market values of its assets). For example, the construction of an expressway nearby may increase the value of a company’s land, but neither the income statement nor the balance sheet will reflect this holding gain. Similarly, the introduction of…
Read More
…the company’s holding gains or losses (increases or decreases in the market values of its assets). For example, the construction of an expressway nearby may increase the value of a company’s land, but neither the income statement nor the balance sheet will reflect this holding gain. Similarly, the introduction of…
Read More