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随着科学社会经济的快速发展及金融工具的日新月异,财务会计不断面临新的挑战,产生了越来越多的绕过利润表直接进入资产负债表权益的项目,这使得我国有必要立足实际来推行全面收益报告。
With the rapid development of science and society and the ever-changing financial instruments, financial accounting constantly faces new challenges and more and more items bypassing the income statement directly into the rights and interests of the balance sheet make it necessary for our country to base itself on the actual situation Implement a comprehensive income report.