“其他综合收益”实务应用及披露

发布时间：2018-01-02 00:08

本文关键词：“其他综合收益”实务应用及披露　出处：《企业经济》2013年01期 　论文类型：期刊论文

【摘要】：为了与修订后的国际列报准则《国际会计准则第1号——财务报表列报》趋同,我国于2009年6月11日通过发布《企业会计准则解释第3号》对财务报表列报提出新要求,其中第七条对利润表的列报内容和方式做出了适当调整,在利润表中增加"其他综合收益"和"综合收益总额"项目。"其他综合收益"反映企业根据企业会计准则规定未在损益中确认的直接计入所有者权益的各项利得和损失扣除所得税影响后的净额,"综合收益总额"反映企业净利润与其他综合收益的合计金额。但是,在企业会计准则解释第3号中,并没有规定其他综合收益的具体内容,这给实践中的上市公司带来了困扰。本文在区分"资本公积——其他资本公积"和"其他综合收益"的基础上,梳理了其他综合收益的核算内容,期望能为实务工作提供理论指导。
[Abstract]:In order to converge with the revised International presentation Standard (IAS) International Accounting Standard 1-presentation of financial statements. In June 11th 2009, China issued "Enterprise Accounting Standards interpretation No. 3" to put forward new requirements on the financial statement presentation, of which 7th items have made appropriate adjustments to the content and the way of the income statement presentation. Add "other consolidated income" and "total consolidated income" to the income statement. Reflects the net amount of profits and losses directly accounted for in owners' interests and losses that are not recognized in the profits and losses of enterprises in accordance with the provisions of the enterprise accounting standards after deducting the impact of income tax. "aggregate income" reflects the aggregate amount of net profit and other combined income of the enterprise. However, in the interpretation of the Accounting Standards for Enterprises No. 3, there is no specific content of other comprehensive income. This brings troubles to the listed companies in practice. This paper, on the basis of distinguishing "capital reserve-other capital reserve" and "other comprehensive income", combs the accounting content of other comprehensive income. Hope to provide theoretical guidance for practical work.
【作者单位】：重庆工商大学会计学院;
【分类号】：F233
【正文快照】： 一、“资本公积———其他资本公积”与“其他综合收益”(一)二者的联系与区别由于综合收益和“其他综合收益”没有单独以企业会计准则的形式提出,只出现在相关解释中,会计从业人员对此关注不够,导致在实务中不少企业不清楚其他综合收益的核算内容。在我国的会计核算中,“其

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