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本文主要分析准则对“其他综合收益”的规定,并对其报表列报内容和方式的不足提出相应对策,旨在提高其透明度,从而保护投资者的合法权益。
This article mainly analyzes the provisions of the Guidelines on “other comprehensive benefits” and proposes corresponding countermeasures to the deficiencies in the contents and methods of reporting, with a view to enhancing its transparency and protecting the legitimate rights and interests of investors.