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其他综合收益及重分类相关问题研究 被引量:5

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摘要 2012年5月,在会计准则委员会发布的征求意见稿中,要求将其他综合收益按照能否重分类计入损益并分两类列报。但是对于这两类项目划分标准,如何进行处理尚无介绍。会计准则制定机构应当尽快出台相关文件,并进行详细说明。为了便于上市公司披露其他综合收益,应当在会计制度中将其设立为一级会计科目,彻底从资本公积项目中剥离出来,以免混淆。
作者 石岩 卢相君
出处 《当代经济研究》 CSSCI 北大核心 2013年第10期86-89,共4页 Contemporary Economic Research
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