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在《企业会计准则解释第3号》和《企业会计准则第30号——财务报表列报》文件中均对其他综合收益核算与列示作出了相关规定,其中2014年发布的《企业会计准则第30号——财务报表列报》(财会[2014]7号)第三十一条至三十六条及第四十条对其他综合收益的核算和列示做了详细的说明与规定。本文将在分析其他综合收益内涵的基础上,对其他综合收益核算遇到的问题展开探讨,并对其他综合收益在报表中的列示作出总结,以期待对其他综合收益项目核算的完善起到推动作用,对其他综合收益在财务报告中的列示起到指引作用。
In the “Accounting Standards for Business Enterprises No.3 Interpretation” and “Accounting Standards for Business Enterprises No.30 - Presentation of Financial Statements” document, all relevant provisions of other comprehensive income accounting and listing have been formulated. Among them, the Accounting Standards for Business Enterprises Articles 31 to 36 and Article 40 of “Presentation No. 30 - Presentation of Financial Statements” (Cai Kuai [2014] No. 7) provide detailed explanations and provisions on the accounting and presentation of other comprehensive income. Based on the analysis of the connotation of other comprehensive income, this article will discuss the problems encountered in other comprehensive income accounting and summarize the other comprehensive income listed in the report, in the hope of improving the accounting of other comprehensive income projects Promote the role of other comprehensive income in the financial report of the guidance to play a guiding role.