所有者权益变动表的明晰性分析

Analysis of the clarity of the change statement of owner's equity

为分析所有者权益变动表的明晰性问题,分析了现行所有者权益变动表存在没有明确提出综合收益概念,以及列示内容分类不明确的问题,提出了增设综合收益附表,以及改进所有者权益变动表列示格式的设想,从而更加全面充分地反映企业综合收益状况,提高所有者权益变动表的可理解性和可接受性,更好地实现财务报表的目标。

In order to analyze the problem of the clarity of the change statement of owner＇s equity, the problems that exist in the change statement of owner＇s equity are analyzed, the concept of comprehensive income is put forward indefinitely and the classification for listed contents is not clear. The assumptions of establishing an additional statement of comprehensive income and improving the listed format of the change statement of owner＇s equity are proposed,in order to reflect the position of comprehensive income of the enterprise fully, enhance the understandability and acceptability of the change statement of owner＇s equity and achieve the objective of financial statements.