Realized and unrealized gains and losses on the income statement vs OCI statement

Posted on March 12, 2022March 31, 2022 by Jennifer Johnson

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

Table showing where realized and unrealized gains and losses are reported

Edited 3/31/2022:

I worked on the table a little more. Added some details.

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