"II how to calculate. The "total operating cost" in the income statement in the new standard?

Hello, first of all, it is necessary to understand that the key of the above formula is to say the total operating cost (pay attention to seeking the cost). Since it is seeking the cost, then its total cost should be equal to the operating cost, business tax and additional ... asset impairment losses and other costs+other expenses (or MINUS income), right? It's easy if you understand.

Secondly, we should know that "gains from changes in fair value" and "investment gains" may be gains (gains) or losses (costs).

Now, if you look at the formula, it's subtraction. Why (instead of increasing costs)? This may not be easy to understand. Look at my formula below and you should understand:

The total operating cost is equal to operating cost+business tax and surcharges+sales expenses+management expenses+financial expenses+asset impairment loss+(-fair value change income)+(-investment income). (The "-"in brackets indicates a negative number)

Look, there is a plus sign (omitted) in front of him.

Because the formula shows that the two items of "income from changes in fair value" and "investment income" are income (to be added), while the credit balance of "income from changes in fair value" and "investment income" represents income and the debit balance represents loss.

What you are asking for now is cost, that is, operating cost-"income from changes in fair value"-"investment income". This is just a case with only income, that's all. However, if it is a loss and costs are needed, it will increase the amount of "fair value change income" and "investment income".

It's best to suggest that you don't take cost, "fair value change income" and "investment income" into account at the same time. They can be regarded as an independent project. Now, take a good look at the income statement and see how it is listed. If you understand it this way, it is easy to be confused and complicated.

I hope it helps.