Financial Instruments Measure Gains and Losses

According to IAS 32, financial instruments are contracts that generate financial assets of one company and financial liabilities or equity securities of another company. The global financial crisis attracts the attention of financial product accounting models in the United States and worldwide. Securitization of assets and significant increases in derivative financial instruments volume helps to focus on certain characteristics of accounting standards.

FVTPL financial assets (financial assets measured at fair value through profit or loss) are not designated as FVTOCI financial assets and debt instruments that are not measured at amortized cost are classified as FVTPL financial assets. These instruments are subsequently measured at fair value with changes in fair value recognized in profit or loss. 4. Inventories Inventories are valued at the lower of cost or market. Cost is determined by concrete identification method or moving average method of finished products, semi-finished products and work in process, and usually, moving average method of raw materials is adopted. The net realizable value is the estimated selling price in the normal course of business minus the estimated cost of completion and the estimated cost of sales.

For financial assets of debt instruments measured by FV - OCI, impairment gains or losses are recognized in net income. However, expected credit losses do not reduce the carrying value of the financial assets in the statement of financial position and the statement of financial position remains fair. In contrast, impairment gains and losses are included in the revaluation reserve adjustment ("Accumulated impairment") accumulated in other comprehensive income and are included in net income. IFRS requires reclassification of cumulative gains or losses previously recognized in other comprehensive income as net income if derecognition of debt securities measured by FV - OCI is canceled.

First day gain or loss Even if all inputs to the measurement model are unobservable, including cases where the fair value measurement is based on an unobservable significant valuation model, the entity will recognize the first day revenue of the financial instrument reported at fair value Do not exclude. And loss. Input (level 3 measurement)

Market risk is the risk that price functions of financial instruments fluctuate, resulting in loss / value. This is a speculative risk and is measured by the potential loss / return probability of the portfolio. Risks occur in two different ways; due to changes in the macroeconomic environment, price fluctuations of all financial instruments lead to systematic market risk. Due to the issuer's internal factors, if the tool is not in contact with other markets, non-systematic risks arise. The specific risk calculated by the capital allocation to the capital interest rate after risk adjustment can be prepared for system market risk when the economic environment declines. Value at risk is an indicator of potential losses to the portfolio due to adverse fluctuations in market prices often used in risk management. The diversification of foreign investment may increase the possibility of currency risk