综合收益:概念框架与准则体系——IASB财务报告概念框架讨论稿第八部分的述评

发布时间：2018-06-04 03:38

本文选题：综合收益 + 其他综合收益　；参考：《会计与经济研究》2014年02期

【摘要】：2013年7月,国际会计准则理事会(IASB)发布了财务报告概念框架讨论稿,其中第八部分从概念层次讨论了综合收益相关问题,提出其他综合收益的三类别分类方式和两途径重分类模式,从宏观角度对综合收益相关问题建立一种规范性架构。IASB的这种改革思路值得肯定,但讨论稿未能触及概念层次最根本的问题,没有提出清晰有效的标准来区分损益与其他综合收益,三类别分类方式和两途径重分类模式存在一定缺陷。中国应跟踪国际财务报告准则改革方向,致力于财务业绩报告改革,从企业会计准则的基本准则与具体准则两个层面,明晰综合收益及其相关概念并改进计量与列报规范,通过鼓励学术研究、加强实务操作指导,促进综合收益概念框架构建与准则体系的完善。
[Abstract]:In July 2013, the International Accounting Standards Board (IASB) issued a discussion paper on the conceptual framework for financial reporting, part VIII of which addressed issues related to integrated returns at the conceptual level. This paper puts forward three kinds of classification methods and two ways reclassifying mode of other comprehensive income, and establishes a kind of normative framework, I. E. IASB, from the macro angle, which is worthy of recognition. However, the discussion paper failed to touch on the most fundamental problem of conceptual level, did not put forward a clear and effective standard to distinguish profit and loss from other comprehensive income, and there are some defects in the three-category classification mode and two-way re-classification model. China should follow the direction of the reform of international financial reporting standards and devote itself to the reform of financial performance reporting. From the two aspects of the basic standards and specific standards of accounting standards for enterprises, China should clarify the comprehensive income and its related concepts and improve the measurement and reporting standards. By encouraging academic research and strengthening practical operation guidance, it promotes the construction of comprehensive income conceptual framework and the perfection of standard system.
【作者单位】：财政部财政科学研究所;财政部会计司;
【分类号】：F233

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