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.
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