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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