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综合收益的变革与演进历程

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摘要 我国准则制定机构在2009年印发的《企业会计准则第3号》及2014年财政部修订的《企业会计准则第30号——财务报表列报》关于综合收益列报及披露增强财务报表的透明度,也增强了利润表数据的价值相关性。我国综合收益列报从无到有,从有到更加全面,使利润表的信息含量更加丰富,也使我国会计准则与国际更加趋同。
机构地区 北京工商大学
出处 《新经济》 2016年第30期19-20,共2页 New Economy
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