其他综合收益项目的认定标准与列报问题分析——基于我国资本市场数据

Analysis of Standards of Other Comprehensive Income and Presentation:Based China's Capital Market Datas

《企业会计准则解释第3号》对利润表格式做出了调整,加设"其他综合收益"项目。自新规定颁布实施至今,由于最初准则解释中没有对"其他综合收益"项目做出明确的说明,使得从业人员在对"其他综合收益"项目的理解上出现了分歧和误区,进而导致财务报告中"其他综合收益"项目的列报和披露较为混乱。本文在介绍综合收益和其他综合收益内容的基础上,对其他综合收益项目的认定标准加以总结并归纳其项目构成,最后结合我国会计实务中"其他综合收益"项目列报所存在的问题加以具体分析。

Accounting standards {or enterprises interpretation No. 3 makes adiustment to the format of income statement, adding ＂other comprehensive income＂ project. Since the beginning of the new rule, as originally standards interpretation had not made clear illustrations, this makes some differences and errors on the understanding of ＂other comprehensive income＂ project between practitioners. Then it leads to the confusion of ＂other comprehensive income＂ project presentation and disclosure. This paper summarizes the determination standards and structure of other compre hensive income, based on the introduction of the comprehensive income and other comprehensive in come. At last combining with reality this paper analyses the presentation of other comprehensive in come.