FASB和IASB财务业绩报告项目研究回顾与评价

本文对FASB和IASB的财务业绩报告项目进行了全面的梳理和评价。认为财务业绩报告项目的研究思路以及研究中重视理论研究和利用理论研究成果的做法值得借鉴,在我国需要加强收益相关理论的研究;会计准则国际趋同的背景下,国家准则的制定仍应保持一定独立和自己特色;虽然我国新会计准则体系在短时间内不会有较大的改动,但收益报告改革的方向是报告全面收益,有必要循序渐进地进行收益报告的改革。

The Review and Assessment of FASB and IASB's Projects on Reporting Financial Performance

This paper gives a detailed introduction of the FASB and IASB's separate project and their jointly project on reporting financial performance.After that,it makes an overall review and a summary of enlightment from these researches,such as we could use the experience of the researches for reference,to some extent it is necessary to keep independent while establishing our accounting standards,and it also suggests proceeding in an orderly way and step by step on improving income reporting.