利得和损失归属的探讨

Discussion on Ascription of Gains and Losses

2006年2月15日颁布的《企业会计准则——基本准则》出于国际趋同的需要,对六大会计要素进行重新定义,特别是在利润和所有者权益要素中分别引入国际准则中的"利得"和"损失"概念,没有将其作为独立的会计要素,而是作为利润和所有者权益要素的组成部分;通过具体分析利得和损失的含义及归属,进一步对利得与损失在财务报表中的列示进行探讨,以对其有一个全面的认识。

The basic norms of the Accounting Criteria for Enterprises promulgated on February15, 2006, proceeding from the need for international convergence, redefine the six elements of the accounting. Especially it introduces the ＂gains＂ and ＂losses＂ conception of international norms, which are used as the component of profits and owners equity, not as independent elements of accounting. The paper makes a concrete analysis of meaning and ascription of gains and losses, and then discusses the lists of gains and losses in financial statements to have a comprehensive understanding of them.