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文章对世界主要国家会计机构、会计组织的全面收益报告形式进行阐述,分析其优点和不足,并介绍了国际会计准则理事会最新的探讨、研究,得出全面收益在实务中难以充分运用的结论。最后对全面收益的未来发展进行展望。
This article elaborates the forms of comprehensive income reports of the accounting institutions and accounting organizations in major countries in the world and analyzes its advantages and disadvantages. It also introduces the latest discussions and studies by the International Accounting Standards Board, and concludes that it is difficult to fully utilize the overall benefits in practice . Finally, the future development of total earnings outlook.