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2014年1月我国财政部新修订发布了《企业会计准则第30号——财务报表列报》(以下简称“新CAS30”),在原有的基础上,对“其他综合收益(Other Comprehensive Income,以下简称OCI)”提出了新的解释。本文结合“新CAS30”及应用指南,详细阐述了“其他综合收益”的内容、会计处理和在财务报表中的列报,从中可以看出一些新变化,并对“新CAS30”下“OCI”的改进作出评价,以便进一步掌握0CI的整体变动情况,进一步增强信息的关联性。
In January 2014, the Ministry of Finance newly issued “Accounting Standard for Business Enterprises No.30 - Presentation of Financial Statements” (hereinafter referred to as “New CAS30”) on the basis of the original amendments to the “Other Comprehensive Income (Other Comprehensive Income) Comprehensive Income, hereinafter referred to as OCI) ”proposed a new explanation. Based on the “New CAS30” and its application guide, this paper elaborates on the contents of “other comprehensive benefits”, accounting treatment and presentation in the financial statements, from which we can see some new changes, and on the “new CAS30 ”OCI " to make improvements in order to further grasp the overall changes in the 0CI, to further enhance the relevance of the information.