摘要
传统的收益确定主要以历史成本原则、收入实现原则、收入与成本配比原则和稳健性原则为基础,这与日趋复杂的当今社会不能完全适应,传统会计收益受到极大的冲击,全面收益观逐渐盛行。我国2006年2月颁布的《企业会计准则》,已由传统收益报告开始向全面收益报告转变。文章以传统会计收益所面临的挑战为出发点,分析了全面收益报告的相关理论及其对信息使用者的影响。
Traditional accounting income measurement was mainly based on historical cost principle, realization principle ,matching principle and cautious principle, which has not been able to adapt to today＇s society, so traditional accounting income faces with more and more great challenge. Comprehensive income and comprehensive income report is just aimed for improving the problems of traditional accounting income. Company Accounting Standards, which was promulgated on February, 2006, has promoted traditional earning report to change to comprehensive income report. The article starts with the challenges which traditional accounting income faces, Analyses the theory relating to comprehensive income report and influence on information users.
出处
《改革与战略》
北大核心
2008年第10期98-100,103,共4页
Reformation & Strategy
关键词
全面收益
信息使用者
资产负债观
comprehensive income
information user
asset-liability view
