urealiseret gevinst / tab ( unrealised gains / losses ) : gevinst / tab opstået i forbindelse med revaluering af et aktiv i forhold til den justerede anskaffelsespris . økonomisk baseret princip / periodiseringsprincip ( economic approach ) : en regnskabsmetode , der indebærer , at handler registreres på transaktionsdagen .
Transaction price : the price agreed between the parties when a contract is made . Unrealised gains / losses : gains / losses arising from the revaluation of assets compared to their adjusted cost of acquisition .