The value of the determinant 
is:
Step 1: Determinant rule for a 2 × 2 matrix.
For any matrix of the form
\[ \begin{vmatrix} a & b \\ c & d \end{vmatrix} \]
the determinant is found using:
\[ ad - bc \]
Step 2: Read the values from the matrix.
From the given determinant:
\[ \begin{vmatrix} 1 & 2 \\ 3 & 4 \end{vmatrix} \]
we identify:
\[ a = 1,\quad b = 2,\quad c = 3,\quad d = 4 \]
Step 3: Apply the determinant formula.
Substitute the values into \(ad - bc\):
\[ (1 \times 4) - (2 \times 3) \]
Step 4: Calculate the result.
\[ 4 - 6 = -2 \]
Step 5: Final result.
The determinant of the given matrix is:
\[ \boxed{-2} \]