浅析全面收益观及其报告

Analysis on the Comprehensive Income View and Its Report

对传统收益观与全面收益观进行了比较,介绍了全面收益报告模式在国际上的应用现状,探讨了我国是否应推行及如何推行全面收益会计。

This paper compares the traditional income view and comprehensive income view, introduces the present application of the report mode of the comprehensive income in the world, and analyzes whether or not should promote and how to promote the comprehensive income in China.