| 试论我国收益报告的改进 |
| |
| 引用本文： | 许保国.试论我国收益报告的改进[J].北京工业职业技术学院学报,2007,6(4):105-109. |
| |
| 作者姓名： | 许保国 |
| |
| 作者单位： | 北京工业职业技术学院,北京,100042 |
| |
| 摘 要： | 随着经济发展,收益报告在企业财务会计报告中占据的地位越来越重要.然而传统收益报告严重滞后于经济事项的实际发生,不能满足使用者对业绩信息的要求,因此传统收益确定模式面临着巨大的挑战.20世纪90年代以来,英国会计准则委员会(ASB)、美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)都在致力于收益报告的改进,一张反映全面收益的报告正在形成.在对全面收益报告相关文献进行回顾和介绍的基础上.对我国报告全面收益的必要性和内容进行了具体分析.
|
| 关 键 词： | 收益报告 改进 全面收益 |
| 文章编号： | 1671-6558（2007）04-105-05 |
| 修稿时间： | 2007-09-11 |
On the Improvement of Income Statement in China |
| |
| Xu Baoguo.On the Improvement of Income Statement in China[J].Journal of beijing vocational & technical institute of industry,2007,6(4):105-109. |
| |
| Authors: | Xu Baoguo |
| |
| Institution: | Beijing Polytechnic College, Beijing 100042, China |
| |
| Abstract: | With the development of economy,income statement is becoming more and more important.The traditional income statement can't keep up with transitions and can't satisfy the user,so traditional income statement is faced with challenge.In 1990's,ASB,FASB and IASB were devoting themselves to improving the statement.A new statement,which reports comprehensive income,is coming into being.Based on the review and introduction of previous and latest research about comprehensive income reporting,this thesis analyzes the necessities,as well as components of comprehensive income improvement in our country. |
| |
| Keywords: | income statement improvement comprehensive income |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
