本文關(guān)鍵詞： 其他綜合收益 IAS CAS　出處：《財(cái)會(huì)月刊》2013年03期 　論文類(lèi)型：期刊論文

【摘要】：本文分析闡述了IASB針對(duì)《國(guó)際會(huì)計(jì)準(zhǔn)則第1號(hào)——財(cái)務(wù)報(bào)表列報(bào)》(IAS 1)的七次主要修訂,以及我國(guó)財(cái)政部對(duì)《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)——財(cái)務(wù)報(bào)表列報(bào)》的修訂。同時(shí)以我國(guó)A股上市公司2009～2011年其他綜合收益的列報(bào)為研究樣本,對(duì)其他綜合收益的列報(bào)進(jìn)行統(tǒng)計(jì),從而得出其他綜合收益列報(bào)在實(shí)務(wù)中存在簡(jiǎn)單化、表面化問(wèn)題的結(jié)論。
[Abstract]:This paper analyzes and expounds seven major revisions to IAS 1 by IASB. And the revision of the Accounting Standards for Enterprises No. 30-Financial statement presentation by the Ministry of Finance of our country. At the same time, the report of other comprehensive returns of A-share listed companies in China from 2009 to 2011 is taken as the research sample to make statistics on the presentation of other comprehensive returns. The conclusion is that there are some simple and superficial problems in the practice of other comprehensive income reports.
【作者單位】： 廈門(mén)大學(xué)管理學(xué)院;
【分類(lèi)號(hào)】：F233

【參考文獻(xiàn)】

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本文編號(hào)：1556027