全面收益观发展动态及其在我国会计准则体系中的应用

本文认为,全面收益概念的出现标志着人们已从更广阔的意义上关注收益信息的披露。适应全面收益观对财务业绩报告进行改革是国际趋势,我国新发布的新企业会计准则体系也反映出了全面收益观的应用,引入了利得和损失概念,增加了所有者权益变动表,并对利润表的结构和内容进行了改革。

The Development of Comprehensive Income View and its Application in Chinese Accounting Standards for Enterprises

The comprehensive income idea can offer the all-around information about the property out-standing achievement of the enterprise. Since 1990s, ASB, FASB and IAS are sparing no efforts in improving the financial statement to disclose the comprehensive income. To learn from their experience, our country's accounting standards for enterprises 2006 also offer the comprehensive income information. Such as defining the concepts of gains and losses, restructuring the income statement and increasing the statement of changes in owner's equity.