摘要
财务业绩的全面报告与综合收益是密不可分的．根据综合收益列示方法，详细论述了FASB公告和征求意见稿的应用及建议的报告方法，以提高会计信息质量．
The statement of financial performance and comprehensive income are closely related. Starting with ananalySis Of the disPlay of comppehensive iocomc, this bode expollnds the oplicahon of the FASB exposure draftand the proposed display of comprehensive income to improve the quality of accounting information.
出处
《宁波大学学报（人文科学版）》
1999年第2期92-95,共4页
Journal of Ningbo University：Liberal Arts Edition
