Check with your accountant/auditor whether the asset is classified as 'available for sale' on the balance sheet? In that case changes in the fair value (market value) of the asset may have to be recognized in Other Comprehensive Income (OCI) - not as part of the net income in the income statement.
Other Comprehensive Income
Unrealized Gain - Gold $10,000
In the balance sheet, it may find an entry as part of the equity as
Retained Earnings $60,000 (Net Income from the income statement)
Other Comprehensive Income $10,000 (OCI from the income statement)
Check with your accountant or auditor.