自20世纪30年代以来,收益报表在财务报告体系中,一直占据核心地位。然而,随着经济形势的迅猛发展,传统收益报表已愈来愈不能适应形势发展的需要。为此,从20世纪90年代初起,在世界各国财务信息用户、会计学术界以及实务界的推动下,传统收益表已开始向全面收益(comprehensive income)报告发展。 Since the 1930s, earnings reports have been at the heart of the financial reporting system. However, with the rapid development of the economic situation, traditional income statements have become increasingly unable to meet the needs of the development of the situation. Therefore, from the beginning of 1990s of the 20th century, driven by financial information users, accounting academics and practitioners all over the world, the traditional income statement has begun to report on comprehensive income.