Accounting
holding gains and losses
Turkish: Elde tutma kar ve zararlari
English Definition
Unrealised changes in the value of assets held over a period, arising from fluctuations in market prices, exchange rates, or interest rates. Holding gains occur when an asset's market value increases above its carrying amount, while holding losses occur when it decreases. The accounting treatment of holding gains and losses depends on the asset classification and the applicable reporting framework, with some recognised in profit or loss and others in equity.
Türkçe Tanım
Piyasa fiyatlari, doviz kurlari veya faiz oranlarindaki dalgalanmalardan kaynaklanan, bir donem boyunca elde tutulan varliklarin degerindeki gerceklessmemis degisikliklerdir. Bir varligin piyasa degeri defter degerini astiginda elde tutma kari, dussu durumunda elde tutma zarari olusu. Elde tutma kar ve zararlarinin muhasebe islemi, varlik siniflandirmasina ve gecerli raporlama cercevesine baglidir; bir kismi kar veya zararda, digerleri ozsermayede muhaseblestirilir.