| 综合收益报告:国际比较与我国的实践 |
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| 引用本文： | 欧理平.综合收益报告:国际比较与我国的实践[J].重庆工商大学学报(自然科学版),2011(5). |
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| 作者姓名： | 欧理平 |
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| 作者单位： | 重庆理工大学会计学院; |
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| 摘 要： | 综合收益突破了传统收益的局限,要求将尚未实现的利得和损失也包含在综合收益中。我国财政部2009年要求在利润表每股收益项下增列其他综合收益项目和综合收益总额项目,正式提出了综合收益的概念。在我国会计准则框架下,其他综合收益的基本模式是先记入资本公积,实现时调入利润中,报告模式为同时在所有者权益变动表与利润表中列示。
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| 关 键 词： | 综合收益 其他综合收益 利得 损失 |
Consolidated Income Report:International Comparison and Practice in China |
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| OU Li-ping.Consolidated Income Report:International Comparison and Practice in China[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2011(5). |
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| Authors: | OU Li-ping |
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| Institution: | OU Li-ping(School of Accounting,Chongqing University of Technology,Chongqing 400050,China) |
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| Abstract: | Consolidated Income breaks the limitations of traditional income and requires to include unrealized gains and losses in Consolidated Income.Ministry of Finance of China demanded in 2009 to add other consolidated incomes item and consolidated income total item to income of every share in profit statement,which formally proposed the concept of Consolidated Income.In China's accounting standards framework,the basic pattern of other consolidated incomes is firstly recording it in capital reserve and putting it ... |
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| Keywords: | Consolidated Income other consolidated incomes gain loss |
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