其他综合收益及其重分类研究

发布时间：2018-05-08 12:27

本文选题：其他综合收益 + 列报　；参考：《浙江工商大学》2017年硕士论文

【摘要】：其他综合收益,源于企业的非日常活动,在交易性质上属于损益性交易。为实现其他综合收益列报的持续趋同,我国于2014年颁布修订的《企业会计准则第30号——财务报表列报》(CAS30),规定了其他综合收益的列报要求,并首次提出重分类的列报要求,其他综合收益实现了准则层面的规范。但CAS30(2014年修订)对其他综合收益的概念缺乏明确界定,对具体项目的认定及重分类原则等实质性问题也尚未给出合理指引。导致实务中对其他综合收益相关概念混淆误用的情况,具体体现在上市公司财务报告中其他综合收益的各种错报、漏报等问题,引发理论界与实务界的广泛关注。鉴于此,对其他综合收益的列报及重分类情况进行探析以了解CAS30(2014年修订)在上市公司中实际执行情况,具有理论和实践意义。在对比分析美国公认会计原则(GAAP)、国际财务报告准则(IFRS)和我国会计准则对其他综合收益的相关规定,以及理论界的相关研究后,从交易性质出发全面辨析与其他综合收益易混淆的概念,并尝试对其他综合收益概念进行清晰界定,形成具体项目的认定标准,并结合IFRS在2013年发布的概念框架讨论稿提出我国关于其他综合收益重分类调整的研究思路。通过汇总2014年沪市A股上市公司其他综合收益的列报数据,分析其存在的问题及原因,并针对每个问题选择一个实例进行具体分析。在此基础上,对2014年沪市A股上市公司其他综合收益列报整体情况做出评价,并从会计实务的角度对规范准则列报提出政策性建议。分析结果表明:2014年沪市A股有将近20%的上市公司其他综合收益列报疑似错误,其中暴露出的问题不可忽视。主要问题体现在:列报格式错误,勾稽关系破坏,少列、多列其他综合收益项目,附注信息披露不充分、重分类调整错误等问题。其中,最突出的问题是少列其他综合收益项目,反映准则对其他综合收益具体项目的规定存在较大缺陷。同时也从侧面反映了上市公司对CAS30(2014年修订)的列报规定重视程度不高,准则执行情况并不理想。本文的主要贡献如下:本文明确将其他综合收益界定为直接计入所有者权益的利得和损失,并以此为认定标准将我国准则中涉及其他综合收益核算的业务进行整理归纳,补充和完善CAS30(2014年修订)未列举的其他综合收益项目。通过对2014年沪市A股上市公司首次执行修订后准则的情况进行研究,丰富了现有文献的相关研究,对其他综合收益相关准则的后续发展及完善企业的实务工作具有借鉴意义。
[Abstract]:Other comprehensive income, derived from the non-daily activities of the enterprise, in the nature of the transaction is profit and loss transactions. In order to realize the continuous convergence of other integrated income reporting, our country promulgated the revised Enterprise Accounting Standard No. 30-Financial statement presentation in 2014, which stipulates the reporting requirements for other integrated income, and for the first time puts forward the reclassified reporting requirement. Other comprehensive benefits achieve the norm at the standard level. However, CAS30 (2014 revision) has not clearly defined the concept of other comprehensive income, and has not given reasonable guidance on substantive issues such as the identification of specific items and the principle of re-classification. It leads to the confusion and misuse of other comprehensive income related concepts in practice, which is embodied in the misstatement and omission of other comprehensive income in the financial reports of listed companies, which has aroused widespread concern in the theoretical and practical circles. In view of this, it is of theoretical and practical significance to analyze the presentation and re-classification of other comprehensive income in order to understand the actual implementation of CAS30 (2014 revision) in listed companies. After a comparative analysis of GAAP, IFRSs and other comprehensive income provisions of accounting standards in China, and the relevant research in the theoretical circle, this paper makes a comparative analysis of GAAP, IFRSs and other related regulations of Chinese accounting standards, as well as the relevant research in the theoretical circle. Starting from the nature of the transaction, this paper comprehensively analyzes the concept of confusing with other comprehensive income, and tries to define the concept of other comprehensive income clearly, and forms the criteria for the identification of specific items. Combined with the conceptual framework discussion published by IFRS in 2013, this paper puts forward the research ideas of other comprehensive income reclassification adjustment in China. By summarizing the data of other comprehensive returns of Shanghai A-share listed companies in 2014, this paper analyzes the existing problems and causes, and selects an example to analyze each problem. On the basis of this, this paper evaluates the overall situation of other comprehensive income reporting of A-share listed companies in Shanghai Stock Exchange in 2014, and puts forward some policy recommendations on standardizing the reporting of standards from the perspective of accounting practice. The analysis results show that nearly 20% of the listed companies in Shanghai stock market in 2014 were suspected to be wrong in reporting other comprehensive returns, among which the problems exposed should not be ignored. The main problems are: the error of presentation format, the damage of checking relationship, the less listing, the more comprehensive income items, the inadequate disclosure of note information, the error of reclassifying adjustment and so on. Among them, the most prominent problem is to list other comprehensive income items, which reflects that there are some defects in the regulation of other comprehensive income items. At the same time, it also reflects that the listed companies pay little attention to the CAS30 (2014 revision), and the implementation of the standard is not satisfactory. The main contributions of this paper are as follows: this paper clearly defines other comprehensive income as the benefits and losses directly accounted for in the owner's equity, and summarizes the business related to other comprehensive income accounting in our country's standards. Supplement and improve other comprehensive income items not listed in CAS 30 (2014 revision). By studying the implementation of the revised guidelines for the first time in 2014 in Shanghai stock market, this paper enriches the relevant research of the existing literature, and has reference significance for the follow-up development of other comprehensive income related standards and the improvement of the practical work of enterprises.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

【参考文献】