摘要
根据国情,并借鉴英美等国用全面收益报告改进财务报表的做法,提出在我国推行全面收益报告应遵循的原则及其报告方式和重点披露的内容,以体现报表的现实性。
By practical consideration, the principles to be abided by in introducing comprehensive income report in China, the ways of reporting and the main contents to reveal are proposed. Experiences can be drawn from America and England in practising comprehensive income report, to solve the actual problems in financial statements.
出处
《福建工程学院学报》
CAS
2005年第2期173-175,共3页
Journal of Fujian University of Technology
关键词
全面收益报告
报告原则
报告方式
披露内容
comprehensive income report
the principles of reporting
ways of reporting
contents to reveal
