Holding gains are generally defined as increases in the replacement costs of the assets held during a given period. Holding gains and losses accrue to the owners of assets and liabilities purely as a result of holding the assets or liabilities over time, without transforming them in any way.
Holding gains are generally defined as increases in the replacement costs of the assets held during a given period. Holding gains and losses accrue to the owners of assets and liabilities purely as a result of holding the assets or liabilities over time, without transforming them in any way.
Source: Wikipedia "Holding gains" · CC BY-SA 4.0
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