{"id":30136,"date":"2023-12-07T08:59:24","date_gmt":"2023-12-07T08:59:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ton-that-hoach-toan-theo-gia-thi-truong-mark-to-market-losses-la-gi-dac-diem.html"},"modified":"2023-12-23T06:11:59","modified_gmt":"2023-12-22T23:11:59","slug":"ton-that-hoach-toan-theo-gia-thi-truong-mark-to-market-losses-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ton-that-hoach-toan-theo-gia-thi-truong-mark-to-market-losses-la-gi-dac-diem.html","title":{"rendered":"T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Mark-To-Market Losses) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/font><\/h2>\n<p><b>Kha\u0301i ni\u00ea\u0323m<br \/><\/b><\/p>\n<p><b>T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng <\/b>trong ti\u00ea\u0301ng Anh la\u0300 <b>Mark-To-Market Losses <\/b>hay <b>MTM\u00a0Losses<\/b>.<\/p>\n<p><b>T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/b> l\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c t\u1ea1o ra th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c k\u1ebf to\u00e1n, thay v\u00ec t\u00ecnh h\u00ecnh giao d\u1ecbch ch\u1ee9ng kho\u00e1n trong th\u1ef1c t\u1ebf.     \u00a0<\/p>\n<p>T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng x\u1ea3y ra khi c\u00e1c\u00a0c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u00a0\u0111ang n\u1eafm gi\u1eef, \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo\u00a0gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i.   \u00a0\u00a0<\/p>\n<p>N\u1ebfu m\u1ed9t ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c mua \u1edf m\u1ed9t m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 sau \u0111\u00f3 gi\u00e1 th\u1ecb tr\u01b0\u1eddng gi\u1ea3m xu\u1ed1ng, ng\u01b0\u1eddi n\u1eafm gi\u1eef s\u1ebd c\u00f3 m\u1ed9t kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n.  Vi\u1ec7c ho\u1ea1ch to\u00e1n ch\u1ee9ng kho\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng m\u1edbi s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ed9t kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.   \u00a0\u00a0<\/p>\n<p>Ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng\u00a0l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebf to\u00e1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed, nh\u1eb1m cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u00f4ng tin minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng\u00a0<\/font><\/h3>\n<p><i>Ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/i> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB).  C\u01a1 quan n\u00e0y \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u1ec1 &#8220;gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed&#8221; v\u00e0 c\u00e1ch \u0111o l\u01b0\u1eddng theo\u00a0nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u00eau chu\u1ea9n chung GAAP.  \u00a0\u00a0<\/p>\n<p>V\u1ec1 m\u1eb7t l\u00ed thuy\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n, l\u00e0 m\u1ee9c gi\u00e1 s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c tr\u1ea3 ti\u1ec1n \u0111\u1ec3 chuy\u1ec3n m\u1ed9t kho\u1ea3n n\u1ee3 gi\u1eefa nh\u1eefng ng\u01b0\u1eddi tham gia th\u1ecb tr\u01b0\u1eddng, v\u00e0o ng\u00e0y \u0111o l\u01b0\u1eddng.\u00a0<\/p>\n<p>N\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n trong danh m\u1ee5c \u0111\u1ea7u t\u01b0 gi\u1ea3m, th\u00ec c\u00e1c <b>t\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng <\/b>s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i, ngay c\u1ea3 khi ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n. C\u00e1c gi\u00e1 tr\u1ecb ph\u1ed5 bi\u1ebfn trong ng\u00e0y \u0111o l\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\"><b style=\"\">T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/b> trong kh\u1ee7ng ho\u1ea3ng\u00a0<\/font><\/h3>\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0 cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1ed9t b\u1ee9c tranh ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty.   \u00a0\u00a0<\/p>\n<p>Trong th\u1eddi k\u00ec kinh t\u1ebf b\u00ecnh th\u01b0\u1eddng, c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n lu\u00f4n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u00f3 b\u1ea5t k\u00ec v\u1ea5n \u0111\u1ec1 n\u00e0o x\u1ea3y ra.   \u00a0\u00a0<\/p>\n<p>Tuy nhi\u00ean, khi n\u1ec1n kinh t\u1ebf tr\u1edf n\u00ean b\u1ea5t \u00f4n, nh\u01b0 cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh n\u0103m 2008-2009, ho\u1ea1ch to\u00e1n theo th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 b\u1ecb c\u00e1c ng\u00e2n h\u00e0ng,\u00a0qu\u0129 \u0111\u1ea7u t\u01b0, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 &#8220;b\u1ecf r\u01a1i&#8221;.   \u00a0  \u00a0\u00a0<\/p>\n<p>Nguy\u00ean nh\u00e2n l\u00e0 v\u00ec th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 qu\u00e1 b\u1ea5t \u1ed5n, h\u1ecd kh\u00f4ng th\u1ec3 ch\u1ecbu n\u1ed5i th\u00eam kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng n\u1eefa.  Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c kho\u1ea3n<b> t\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng <\/b>th\u01b0\u1eddng r\u1ea5t \u0111\u00e1ng k\u1ec3.  \u00a0\u00a0<\/p>\n<p>(Theo Investopedia)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            T\u1ed5n th\u1ea5t ho\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng (ti\u1ebfng Anh: Mark-To-Market Losses) l\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c t\u1ea1o ra th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c k\u1ebf to\u00e1n, thay v\u00ec t\u00ecnh h\u00ecnh giao d\u1ecbch ch\u1ee9ng kho\u00e1n trong th\u1ef1c t\u1ebf.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30136"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=30136"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30136\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}