对新准则中其他综合收益的探讨

在2014年新准则出台以前，其他综合收益的职能一直由其他资本公积在替代行使，很多会计工作者在编制利润表时不能很好地区分其他综合收益和其他资本公积，以至于实务工作中常常出现错报。新准则顺应了与国际会计准则趋同的大趋势，修订了CAS30及其应用指南，从此其他综合收益正式登上会计准则的大舞台。分析其他综合收益与其他资本公积的区别以及新 CAS30中其他综合收益的变化，并且对新CAS30中关于其他综合收益的相关内容提出完善的建议。

New Perspectives on the Other Comprehensive Income In New Guidelines

Before the publication of new guideline in 2014,the function of other comprehensive income was implemented by other capital reserves.It was difficult for the accounting to distinguish the other comprehensive income and the other capital reserves,which often resulted in errors in practical work.The new standard complies with the international accounting standards,which modified the CAS30 and its application guidelines.Since then the other comprehensive income begin to work in accounting guidelines.In this paper,the author analyzes the difference between the other comprehensive income and other capital reserves,as well as the change of other comprehensive income in the new CAS30.Some modification suggestions are also proposed for the other comprehensive income in new CAS30.