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本文首先从剩余权益理论出发,介绍了全面损益理念,并阐述了提供股东权益变动表的必要性。其次,简要介绍了股东权益变动表的含义和我国新准则下股东权益变动表的具体内容。最后,从利润分配、股利政策、外币折算调整、金融衍生品的未实现利得或损失、养老金负债和可供出售金融资产上的未实现利得或损失六个方面提出了对股东权益变动表进行分析的方法。
Based on the theory of residual equity, this paper introduces the concept of total profit and loss and expounds the necessity of providing the table of shareholder equity. Secondly, it briefly introduces the meaning of the statement of changes in shareholders ’equity and the specific content of the statement of changes in shareholders’ equity under the new guidelines of our country. Finally, six aspects of the statement of changes in shareholders’ equity are proposed in terms of profit distribution, dividend policy, foreign currency translation adjustment, unrealized gain or loss of financial derivatives, pension liabilities and unrealized gains or losses on available-for-sale financial assets Method of analysis.