全面收益的确认与计量探讨

全面收益与净收益相比,既具有一致性,又有所不同,全面收益的范围比净收益广泛得多。全面收益采用历史成本、公允价值、可变现净值、未来现金流量现值等多种计量模式,对确认方法、标准及原则等各方面均进行相应改进后,突破了实现原则、体现了适度谨慎原则、改善了会计信息质量,可提供对决策更相关、更可靠的信息,提高收益信息的评价与预测功能,从而使全面收益的确认具有可定义性、可计量性、相关性和可靠性。

Recognition and Measurement of Comprehensive Income

Comprehensive income and net income are both consistent and different,the former is wider than the latter in range.The comprehensive income takes multiple measure modes of historical cost,fair value,net realizable value,and present value of future cash flows to break the principle of realization,reflect appropriate cautious principle,improve quality of accounting information,provide more relevant and reliable information for decision,and increase evaluating and predicting functions on profit information thr...