全面收益会计初探

A Preliminary Study of Comprehensive Income Accounting

全面收益以资产负债表观为逻辑起点,体现了企业全部损益,侧重于决策有用,它的收益重心与经济收益更加吻合。但是在全面收益时间的确认、计量模式的选择、净收益和其他全面收益的界定等方面仍然没有明确的标准。

The comprehensive income takes the balance sheet view as the logical starting point,manifests all profits and losses of enterprises,and focuses on decision-making usefulness.Its focus of revenue is more consistent with economic benefits.However,there is still no clear standard in terms of the confirmation of comprehensive income time,the choice of measurement mode,the definition of net income and other comprehensive benefits.