Here is a table I made to show students where realized and unrealized gains and losses are reported. This table could be used when teaching the following chapters in the Spiceland Intermediate Accounting textbook (10th edition):
- Chapter 4: the Income Statement, Comprehensive Income, and the Statement of Cash Flows
- Chapter 12: Investments
- Chapter 17: Pensions and Other Postretirement Benefits
I worked on the table a little more. Added some details.