关于金融资产未实现损益呈报的探讨

On Reporting of Unrealized Gains and Losses of Financial Assets

通过对准则中金融资产未实现损益确认和报告规定的研究,指出对金融资产未实现损益进行报告的积极意义和其报告模式的特点,进而分别从利润表和所有者权益变动表两个角度来分析现行报告模式中存在的不足之处,并针对这些不足且在顺应收益呈报模式改进趋势的基础上提出对金融资产未实现损益报告方式的改进建议。

Through a study of the regulations of confirmation and report about the unrealized gains and losses of the financial assets in the guidelines, this paper points out the significance of reporting the unrealized profits or losses of the financial assets and the features of the reporting mode, and then it further analyzes the limitations of existing reporting mode from the perspectives of profit statement and statements of changes in the owner＇s equities. In light of those limitations and on the basis of the improvement of reporting mode of the profits, this paper offers some suggestions about improving the reporting of unrealized gains or losses of financial assets.