未実現損失とは、連結会社間取引において、売手側に売却損失が発生し、かつ買手側の在庫等に計上されている場合に、当該在庫等に含まれる売手側の損失相当額をいいます。
連結上の処理は未実現利益とは異なり、売手側の帳簿価額のうち回収不能と認められる部分は消去しないこととされています。
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