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为了顺应会计准则国际趋同的趋势以及提供高质量会计信息的要求,我国会计准则对综合收益的报告进行了相应的规范。直至今日,综合收益报告在我国日益完善并基本实现了国际趋同并在一定程度上起到了提高会计信息质量的作用。本文通过对比我国综合收益报告相关规范与国际相关准则,浅析了我国综合收益报告与国际相关准则的异同,对于当前综合收益报告相关规范存在的问题进行揭示并提出了相应的改进意见。
In order to comply with the trend of international convergence of accounting standards and the requirement of providing high-quality accounting information, our country’s accounting standards make corresponding reports on comprehensive income. Up till now, the comprehensive income report has been perfected in our country and basically realized the international convergence and to a certain extent played the role of improving the quality of accounting information. This article compares the relevant norms of the comprehensive income report of our country with the relevant international norms, analyzes the similarities and differences between our country’s comprehensive income report and the international related standards, reveals the problems existing in the current comprehensive income report’s relevant norms and puts forward corresponding improvements.