Unrealized gains and losses on all holdings: compares cost basis to fair market value per asset for period-end mark-to-market and impairment testing.
Why use this report?
Calculates unrealized gains and losses by comparing your cost basis to the current fair market value. Supports US GAAP (ASC 350 impairment, ASU 2023-08 fair value) and IFRS (IAS 38 cost model with reversal, revaluation model). Use this at period-end for mark-to-market adjustments and impairment testing.
Excel Tabs (1)
Tab | Rows | Columns | What It Shows |
|---|---|---|---|
raw_data | One per revaluation record | Revaluation records with cost basis, fair value, and gain/loss | All revaluation entries for the selected period. |
Key Columns
KEY FIELDS
Column | What It Contains |
|---|---|
| Asset class, symbol, name, and platform. |
| Wallet name, address. |
| Original acquisition cost. |
| Current fair value. |
| Difference: Fair Value minus Cost Basis. |
| Minimum price, impairment amount (for ASC 350). |
| As-of date for the revaluation. |
Use Cases
Use Case | How | Alternative Report |
|---|---|---|
Period-end mark-to-market | Generate at quarter or year end to calculate unrealized gains/losses for financial statements. | |
Impairment testing (US GAAP ASC 350) | Use impairment fields to identify assets that have fallen below cost and may require impairment recognition. | |
Fair value reporting (ASU 2023-08) | Use for the new crypto fair value standard: recognize both gains and losses through earnings. | |
IFRS revaluation model | Compare cost basis to fair value for IAS 38 revaluation adjustments. |
Related Reports
Report | Extra Columns vs. This Report | Best For |
|---|---|---|
Revaluation Report | This report: unrealized gains for mark-to-market | Period-end revaluation, impairment |
Cost Basis Stack Per Wallet | Individual lots with unrealized gains and impairment data | Lot-level impairment analysis |
Asset Balances | Current holdings with fiat values | Portfolio snapshot |
Note: This report may be empty if no revaluation records have been generated for the selected period. Revaluations are typically triggered at period-end.
Tip: The accounting treatment depends on your organization's settings: ASC 350 (impairment only, no upward revaluation), ASU 2023-08 (fair value through earnings), or IFRS (cost or revaluation model). Check your settings before generating.