Abstract
We study about recognition and measurement of available-for-sale securities into financial instruments. If we measure financial instruments at fair value, we must report those gains and losses about any recognized changes in fair value in the financial statements. Parts of net income into those gains and losses must be reported in the income statement. Other gains and losses are reported as part of comprehensive income in the statement of comprehensive income. Comprehensive income is divided into net income and other comprehensive income. Enterprise should be capable of calculating reclassification adjustments for available-for-sale securities and foreign currency translation items.
