改进其他综合收益列报的思考
发布时间：2019-05-31 15:07
【摘要】：《企业会计准则第30号——财务报表列报(征求意见稿)》对"其他综合收益"明确两类区别列报,但并未对"其他综合收益"的具体列报项目与列报格式进行详细规定。本文结合国际会计准则对"其他综合收益"的列报项目进行了论述,建议将"其他综合收益"列入应用指南中,并提出了"其他综合收益"在利润表中列报格式的改进建议。
[Abstract]:The Accounting Standards for Enterprises No.30 _ Presentation of the financial statements (draft for comments)> make two distinct presentations to the "Other comprehensive income", but do not specify the specific presentation items and presentation formats of the "Other comprehensive income". This paper discusses the presentation of the "Other comprehensive income" in combination with the international accounting standards. It is suggested that the "Other comprehensive income" be included in the application guide, and the improvement suggestions for the presentation of the "Other comprehensive income" in the profit statement are put forward.
【作者单位】： 重庆理工大学会计学院;
【分类号】：F231.5
，
本文编号：2489800
[Abstract]:The Accounting Standards for Enterprises No.30 _ Presentation of the financial statements (draft for comments)> make two distinct presentations to the "Other comprehensive income", but do not specify the specific presentation items and presentation formats of the "Other comprehensive income". This paper discusses the presentation of the "Other comprehensive income" in combination with the international accounting standards. It is suggested that the "Other comprehensive income" be included in the application guide, and the improvement suggestions for the presentation of the "Other comprehensive income" in the profit statement are put forward.
【作者单位】： 重庆理工大学会计学院;
【分类号】：F231.5
，
本文编号：2489800
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