对IASB及我国其他综合收益列报的述评

发布时间：2018-03-02 09:55

本文关键词： 其他综合收益 IAS CAS　出处：《财会月刊》2013年03期 　论文类型：期刊论文

【摘要】：本文分析阐述了IASB针对《国际会计准则第1号——财务报表列报》(IAS 1)的七次主要修订,以及我国财政部对《企业会计准则第30号——财务报表列报》的修订。同时以我国A股上市公司2009～2011年其他综合收益的列报为研究样本,对其他综合收益的列报进行统计,从而得出其他综合收益列报在实务中存在简单化、表面化问题的结论。
[Abstract]:This paper analyzes and expounds seven major revisions to IAS 1 by IASB. And the revision of the Accounting Standards for Enterprises No. 30-Financial statement presentation by the Ministry of Finance of our country. At the same time, the report of other comprehensive returns of A-share listed companies in China from 2009 to 2011 is taken as the research sample to make statistics on the presentation of other comprehensive returns. The conclusion is that there are some simple and superficial problems in the practice of other comprehensive income reports.
【作者单位】：厦门大学管理学院;
【分类号】：F233

【参考文献】