全面收益报告的借鉴及应用形式探析

新《企业会计准则》突破"历史成本原则"、"收入实现原则"、"稳健原则"等传统利润确认原则的束缚,使净利润中包含了部分"其他全面收益"的内容。自上世纪90年代以来,英美各国及国际会计准则委员会在传统财务会计报告利润的基础上增加"其他全面收益",并呈现出不同的报告方式。全面收益报告在我国的应用已具有其必要性和可行性。文中在借鉴国外经验的基础上,初步探讨分析各种"全面收益报告"模式的利弊,主张采用渐进模式,逐步推行全面收益报告。

Analysis on the Reference and Application of Comprehensive Income Report

The revised Enterprise Accounting Standards has broken through the limited scope in traditional principles of income recognition,such as the historical cost convention,the realization concept and the prudence,and has included some components of other comprehensive income in net profit.Since the 1990's,FASB,ASB and IASB have expanded the traditional income in financial statement for items of other comprehensive income,which can be displayed and reported in various formats.The application of comprehensive income reporting is necessary and feasible in China.The gradual pattern to apply comprehensive reporting is advocated in this paper,based on the applications overseas and the analysis of alternatives.