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| 所有者权益变动表的明晰性分析 | |
| 引用本文： | 王瑞华,张碧雪. 所有者权益变动表的明晰性分析[J]. 辽宁工程技术大学学报(社会科学版), 2009, 11(2): 148-150 |
| 作者姓名： | 王瑞华 张碧雪 |
| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
| 摘 要： | 为分析所有者权益变动表的明晰性问题,分析了现行所有者权益变动表存在没有明确提出综合收益概念,以及列示内容分类不明确的问题,提出了增设综合收益附表,以及改进所有者权益变动表列示格式的设想,从而更加全面充分地反映企业综合收益状况,提高所有者权益变动表的可理解性和可接受性,更好地实现财务报表的目标。 |
| 关 键 词： | 所有者权益变动表 综合收益 列示格式 |
Analysis of the clarity of the change statement of owner's equity |
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| WANG Ruihua,ZHANG Bixue. Analysis of the clarity of the change statement of owner's equity[J]. Journal of Liaoning Technical University(Social Science Edition), 2009, 11(2): 148-150 | |
| Authors: | WANG Ruihua ZHANG Bixue |
| Affiliation: | Economic and Management School;Daqing Petroleum Institute;Daqing 163318;China |
| Abstract: | In order to analyze the problem of the clarity of the change statement of owner's equity,the problems that exist in the change statement of owner's equity are analyzed,the concept of comprehensive income is put forward indefinitely and the classification for listed contents is not clear.The assumptions of establishing an additional statement of comprehensive income and improving the listed format of the change statement of owner's equity are proposed,in order to reflect the position of comprehensive income ... |
| Keywords: | change statement of owner's equity comprehensive income listed format |
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