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其他综合收益报告的国际比较及改进 被引量:6

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摘要 如何科学合理地核算及报告其他综合收益及其公允价值变动,直接影响到当期综合收益计算的正确性。对比我国与美国财务会计准则委员会、国际会计准则理事会,我国在其他综合收益会计报告模式的基础上,提出我国其他综合收益核算、报告初步改进的建议,以改进我国其他综合收益的会计处理,更好地在对外财务会计报告中反映"其他综合收益"信息对企业财务状况、经营成果、现金流量的影响,进一步增强会计信息的相关性。
作者 彭宏超
机构地区 黄淮学院
出处 《新会计》 2013年第2期47-52,共6页 Modern Accounting
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