【摘要】：《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)——財(cái)務(wù)報(bào)表列報(bào)(征求意見(jiàn)稿)》對(duì)"其他綜合收益"明確兩類區(qū)別列報(bào),但并未對(duì)"其他綜合收益"的具體列報(bào)項(xiàng)目與列報(bào)格式進(jìn)行詳細(xì)規(guī)定。本文結(jié)合國(guó)際會(huì)計(jì)準(zhǔn)則對(duì)"其他綜合收益"的列報(bào)項(xiàng)目進(jìn)行了論述,建議將"其他綜合收益"列入應(yīng)用指南中,并提出了"其他綜合收益"在利潤(rùn)表中列報(bào)格式的改進(jìn)建議。
[Abstract]:The Accounting Standards for Enterprises No.30 _ Presentation of the financial statements (draft for comments)> make two distinct presentations to the "Other comprehensive income", but do not specify the specific presentation items and presentation formats of the "Other comprehensive income". This paper discusses the presentation of the "Other comprehensive income" in combination with the international accounting standards. It is suggested that the "Other comprehensive income" be included in the application guide, and the improvement suggestions for the presentation of the "Other comprehensive income" in the profit statement are put forward.
【作者單位】： 重慶理工大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F231.5
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本文編號(hào)：2489800