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未来财务报告可能存在事项报告模式、差别报告模式、彩色报告模式、网络财务报告等多种模式。收益表应反映企业的全面收益,更多的人力资源和其他无形资产将进入资产负债表,现金流量表成为财务报告的核心,反映企业社会贡献及其分配的增值表将成为财务报表的重要组成部分。企业财务报告中更多地披露非财务信息、前瞻性信息、不确定性和风险信息。
Future financial reports may have event reporting mode, differential reporting mode, color reporting mode, online financial reporting and other modes. The income statement should reflect the overall earnings of the enterprise. More human resources and other intangible assets will enter the balance sheet. The cash flow statement will form the core of the financial report. The value added statement reflecting the corporate social contribution and its distribution will become an important part of the financial statements section. More disclosures of non-financial information, forward-looking information, uncertainty and risk information in corporate financial reports.