收益表改进探讨

The discussion of the income table

2006年新颁布的会计准则因财务会计目标定位的改变而引起了一系列从确认基础、计量属性到财务报告的变革,而财务报告的变革尤以收益表变化最为突出。本文在论述全面收益及报告的基础上,深入分析了新准则中收益表的变化,指出其不足并提出改进措施。

The newly promulgates accountant the criterion of 2006, because of the change of the accountant localization target, has caused a series of reform form the confirmation foundation, the measurement attribute to the financial report transformation. As for the financial report transformation, especially the variance, further increased the income table project, and the partial unrealized property multiplication income were brought into the income table which presented the situation of reporting the comprehensive income. But it increased the accountant information relevant,which it also reduces its reliability. This article analyzes this aspect and gives the improvement comment.