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新会计准则在上市公司执行已有两年多,其中全面收益是新准则中的亮点之一,但在实务中以全面收益为指导的处理方法与会计信息的谨慎性要求难免产生摩擦。对于已经习惯于依据传统利润表作为决策依据的信息使用者来说,很容易导致决策失误。在实务中如何更好的协调他们之间的矛盾,从而增强新准则的实用性,提高会计信息的相关性和可靠性,值得探讨。
The new accounting standards have been implemented in listed companies for more than two years. Among them, the comprehensive income is one of the highlights of the new standard. However, in practice, the discrepancy between the treatment method guided by comprehensive income and the prudential requirements of accounting information will inevitably result in friction. For information users who are accustomed to using the traditional profit statement as a basis for decision making, they can easily lead to mistakes in decision making. How to better coordinate the contradictions between them in practice so as to enhance the practicability of the new guidelines and improve the relevance and reliability of accounting information is worth discussing.