论文部分内容阅读
最新修订的《企业会计准则第30号——财务报表列报》,其中第三十三条增加了关于其他综合收益核算的内容,并于当年7月正式运用到企业实际核算工作中,这是我国首次在准则方面明确其他综合收益的分类及列报方式。相较于以往,其在定义、分类以及列报方面都有了明确的规定,给企业财务人员在实务工作中带来了便利。本文从其他综合收益的理论源头出发,结合国内外对其概念及分类的解读,以及我国学者对其列报方式的研究,从而提出改进建议。
The newly revised Accounting Standard for Business Enterprises No. 30 - Presentation of Financial Statements, of which Article 33 adds the content of other comprehensive income accounting and was formally applied to the actual accounting of enterprises in July of the same year For the first time in our country, the classification and presentation of other comprehensive income are clearly defined in the guidelines. Compared with the past, its definition, classification and presentation have clear provisions for the corporate finance staff in the practical work has brought convenience. This article starts from the theoretical sources of other comprehensive income, and combines with the interpretations of its concept and classification at home and abroad, as well as the research on the presentation methods of Chinese scholars, and then puts forward suggestions for improvement.