从CI到OCI及分类列报:IASB与FASB财务业绩报告规范的改革进展与最新成果述评

From CI to OCI and Classified Presentation: Commentary on the Progress and the Latest Achievements of IASB and FASB's Financial Performance Reporting Standards Reform

财务业绩报告项目是当前国际会计界致力进一步改革并努力达到国际趋同的重要项目之一。追踪IASB与FASB等国际权威机构关于财务业绩报告规范的改革进程,并对所取得的重要成果的利弊及影响作出述评,在此基础上分析其对我国会计准则的影响以及应当采取的策略。

Financial performance reporting project is currently one of the important projects that the international accounting community is committed to further reform and make efforts to achieve international convergence. This paper makes a timely tracking of IASB, FASB and other international authoritative organization on the progress of financial performance reporting standards reform, comments on the effect, advantages and disadvantages of important results, and analyses the effect of performance reporting standards to China and strategies that are supposed to be taken.