Where to post Unrealised Gains and Losses for Statement of Financial Activities?

Article ID

ias-6020

Article Name

Where to post Unrealised Gains and Losses for Statement of Financial Activities?

Created Date

9th April 2008

Product

IRIS Charity Formats

Problem

Where do I post Unrealised Gains and Losses for Statement of Financial Activities?

Resolution

Unrealised Gains and Losses appear on both the Statement of Financial Activities (SOFA)and the Movement in Funds note therefore postings are to be made to the relevant sub accounts on account 968. Realised Gains and Losses should be posted with the appropriate sections on the Statement of Financial Activities accounts.