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二十世纪中后期,经济全球化增强的趋势以及科学技术的迅猛发展催生了各项金融工具及其衍生工具。它们的价值变动对企业未来收益预期产生了巨大的冲击,企业所处的会计环境发生了颠覆性的变化。在这种背景下,以“当期经营业绩观”为理念的传统会计收益报告模式,已无法全面反映企业的收益状况,满足不了财务报告信息使用者的决策需求,于是,世界各国会计理论界与实务界掀起了一股变革收益报告模式的浪潮。在这场变革中,我国紧跟时代,与时俱进,逐步建立起了以“全面收益观”为理念的现代会计收益报告模式,那就是综合收益列报。文章通过我国先后制定及修订的一系列会计准则,探寻其他综合收益的列报变迁轨迹,以期能提供可靠、有效的信息,帮助信息使用者做出决策。
In the middle and late twentieth century, the trend of economic globalization and the rapid development of science and technology have given rise to various financial instruments and their derivatives. Their changes in value have a tremendous impact on the expected future earnings of enterprises, and the accounting environment in which the enterprises are located has undergone disruptive changes. In this context, the traditional accounting income reporting model based on the concept of “current operating performance” can not fully reflect the profitability of enterprises and can not meet the demand for decision-making by users of financial reporting information. Therefore, the accounting theory Industry and practice set off a wave of changes in revenue reporting. In this revolution, our country closely followed the times and kept pace with the times, and gradually established a modern accounting revenue reporting model based on the concept of “comprehensive income”, which is the comprehensive income presentation. Through a series of accounting standards formulated and revised by our country, the article explores the change track of presentation of other comprehensive income with a view to providing reliable and effective information to help information users make decisions.