对于非经常性损益界定和披露的一些思考

Thought on the Identification and Disclosure of the Non-recurring Profit and Loss

非经常性损益越来越成为上市公司操纵利润的工具,如何规范非经常性损益的界定和披露,约束上市公司此类行为,已经引起了我国监管部门的注意。并且发布了一些规定。本文结合国外非常性损益的界定和披露,探讨了我国非经常性损益的界定和披露。

Non-recurring profit and loss becomes a tool for listed companies to manipulate profits. It has been of great concern among domestic accountants and relevant regulatory institutions on how to standardize the definition and the disclosure of non-recurring profit and loss in order to restrain such acts of listed companies. The article introduces the definition and the disclosure of non-recurring profit and loss of foreign countries and discusses the definition and the disclosure of non-recurring profit and loss of China.