《企业会计准则第30号——财务报表列报》要求上市公司报送所有者权益变动表,以反映构成所有者权益的各组成部分当期的增减变动情况,分别列示当期损益、直接计入所有者权益的利得和损失,以及与所有者(或股东)的资本交易导致的所有者权益的变动等。笔者以为,所有者权益变动表中的项目就是未来全面收益的组成部分,所有者权益变动表实际上就是我 Accounting Standard for Business Enterprises No.30 - Presentation of Financial Statements requires listed companies to submit changes in owners’ equity to reflect the changes in the current components of the period that make up the owner’s equity. The current profit and loss, Gains and losses into owners ’equity and changes in owners’ equity resulting from the capital transactions with the owner (or shareholder). The author believes that the owners’ equity statement of changes in the project is an integral part of future comprehensive income, the owner’s equity statement is actually me