Inherent flaws in accounting earnings Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. This is one of several economic forecasters who will suffer a downturn if voters leave the eu. Advertisement Philip Hammond has been trying to persuade conservatives that tax increases and spending cuts are needed to reduce the deficit.