全面收益:确认、计量与报告重构

Comprehensive Income:Recognition,Measurement and Reporting Reconstruction

全面收益是一个衡量业绩的损益概念,纵观目前世界各国的财务准则,全面收益概念仅限于报告角度,没有深入到确认与计量层次,由此造成了全面收益的重复列报问题。因此,应还全面收益"损益"概念核算原貌,重构相关账户及确认与计量流程,从而解决当前的报告难点。

The comprehensive income is a measure of the performance, but a study of the related financial criteria around the world shows that the current concept of comprehensive income is limited to the report level, thus causing repeated presentation of comprehensive income. We should take the comprehensive income back to the concept of the original ＂gain and loss＂ accounts, reconstruct the relevant recognition and measurement processes, so that we can resolve the current difficulties of the report.