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For financial assets currently classified as AFS: In the separate financial statements of the investing entity, the accounting for investments in subsidiaries, associates and jointly controlled entities is explicitly scoped out of Sections 11 and 12 of FRS 102. For entities which are parents, the requirements are set out in paragraph 9.26 of FRS 102. This permits a choice of three accounting policies: Investopedia / NoNo Flores You can email the site owner to let them know you were blocked. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page. Puma AIM ISA IHT Service An important concept in the accounting for investments is whether a gain or loss has been realized. A realized gain is achieved by the sale of an investment, as is a realized loss. Conversely, an unrealized gain or loss is associated with a change in the fair value of an investment that is still owned by the investor.