| 美国公司呈报全面收益方式研究及启示 |
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| 引用本文： | 吴金龙. 美国公司呈报全面收益方式研究及启示[J]. 财会通讯, 2006, 0(3) |
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| 作者姓名： | 吴金龙 |
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| 作者单位： | 上海对外贸易学院 上海200233 |
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| 摘 要： | 本文对美国公司全面收益的呈报情况进行了研究,以确定在SFAS130发布后的几年间,美国公司主要以何种方式报告全面收益。研究显示,大多数公司在股东权益变动表列示其它全面收益和全面收益总额。目前,没有充分的证据表明全面收益能更好地预示未来现金流量或对股票价格有影响。
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| 关 键 词： | 全面收益 其它全面收益 股东权益变动表 |
The Study and Inspiration of The Presentation of Comprehensive Income in The Financial Statements of U.S Companies |
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| Wu Jinlong. The Study and Inspiration of The Presentation of Comprehensive Income in The Financial Statements of U.S Companies[J]. Communication of Finance and Accounting, 2006, 0(3) |
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| Authors: | Wu Jinlong |
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| Abstract: | s:The purpose of the study is to examine the presentation of comprehensive income in the financial statements of U.S companies to determine which format predominates after the release of SFAS 130. The study finds that most U.S companies listed on the New York Stock Exchange report comprehensive income in the statement of changes in stockholders' equity. Currently, there is not sufficient evidence to indicate that comprehensive income can better predict future cash flows or has any impact on stock prices. |
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| Keywords: | Comprehensive income Other comprehensive income The statement of changes in stockholders' equity |
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