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在收益表中报告会计准则变更时,某些信息要用预计数据来揭示。收益表中的预计数据部分包括:(1)扣除非常项目前收益;(2)净收益;(3)基本和完全稀释的每股收益数据。为便于比较,对本期及以前各期的预计数据都应予以揭示。预计数据部分应按照新的会计原则早已采用的方式进行表述。这样,采用新的会计原则的直接影响(扣除相关税款)和非直接影响(扣除相关税款)就可用于确定预计数据。但是,非直接影响只有在它们已记录入帐的情况下方能使用,因此,会计标准变更的累积影响并不包括在预计数据中。
When reporting changes in accounting standards in the income statement, some of the information is expected to be revealed. The expected portion of the income statement includes: (1) net non-recurring gains; (2) net income; (3) basic and fully diluted earnings per share data. For the sake of comparison, the projected data for the current and prior periods should be disclosed. It is expected that the data part should be presented in the way that has already been adopted by the new accounting principles. In this way, the direct impact of adopting the new accounting principles (after deducting related taxes) and indirect effects (net of related taxes) can be used to determine the projected data. However, indirect effects can only be used if they have been recorded, so the cumulative effect of accounting standards changes is not included in the projected data.