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March 18, 2026The Accounting Review

Capital Gains and Losses in Accounting.

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Authors

KSKenneth L. SmithUniversity of North Texas

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Implication

This article examines capital gains and losses, highlighting their recognition and the factors influencing them.

Key Points

  • The aim is to clarify the concepts of capital gains and losses in accounting, emphasizing their distinctions and impacts.
  • Defined capital gain and loss with examples from accounting practices.
  • Distinguished between realized and unrealized capital increments.
  • Explored factors influencing capital gains and losses, including price changes and obsolescence.
  • Capital gains occur only upon realization, while unrealized gains are referred to as appreciation.
  • Various factors, such as market conditions and obsolescence, can lead to both realized and unrealized capital losses.
  • Capital losses may not always be non-recurring, as risks associated with obsolescence persist in business operations.

Cite This Study

Kenneth L. Smith (1939) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a4757https://doi.org/10.2308/tar-7061387
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1CAPITAL GAINS FROM PRICE LEVEL INCREASES.1951
  2. 2APPLICATION OF THE CAPITAL GAINS AND LOSSES CONCEPT IN PRACTICE.1965
  3. 3CAPITAL AND REVENUE PROFITS AND LOSSES.1932
  4. 4OVERBURDENED TERMS.1931
  5. 5Depreciation and Capital Gains: A "New" Approach.1968