In a Pension Trust Fund, realized and unrealized gains from investments are reported separately in the statement of changes in fiduciary net position.

Question

Quizplus · Accepted Answer

Realized and unrealized investment gains and losses generally must be reported together on a single line in the financial statements of a Pension Trust Fund. They may only be reported separately in the notes to the financial statements.

In a Pension Trust Fund, Realized and Unrealized Gains from Investments