The difference between the fair value and the book value of the assets at the end of the period can be called gains and losses from changes in fair value. For gains and losses from changes in fair value, trading financial assets accounts and gains and losses from changes in fair value are generally set up for accounting. How to make relevant accounting entries?

Entry processing of gains and losses from changes in fair value Increase in fair value Debit: Trading financial assets - Changes in fair value Credit: Gains and losses from changes in fair value Decrease in fair value Debit: Gains and losses from changes in fair value Credit: Financial assets held for trading - Changes in fair value Sales transaction

Debit: Bank deposits, etc. Loan: Investment income from trading financial assets (the difference may also be on the debit side) At the same time: Debit: Gains and losses from changes in fair value Credit: Investment income or: Debit: Investment income Loan: Gains and losses from changes in fair value Trading

Financial assets mainly refer to financial assets held by enterprises for sale in the near future, such as stocks, bonds, funds, etc. purchased by enterprises from the secondary market for the purpose of earning price differences. Trading financial assets are measured at fair value.

Do gains and losses from changes in fair value need to be carried forward at the end of the period?

According to the definition of the profit and loss account from changes in fair value, this account is a profit and loss account. The debit side accounts for the amount of losses caused by changes in fair value and the transfer-out amount of the credit amount; the credit side accounts for the amount of income due to changes in fair value and

The transfer amount of the debit balance.