综合收益观对动静态信息平衡关系的改善

Balance Improvement of the Dynamic and Static Information by the Concept of Comprehensive Income

本文通过相关会计科目间相互关系的论证,发现综合收益观使会计信息的动静态信息的平衡关系得到了改善;根据其他综合收益项目在会计准则变动前后的披露对比,认为其他综合收益项目体现了会计信息整体的动态性流向过程,并且由单一的资产负债表披露拓展至在利润表中同时披露,实现了传统"动静态报表"的连接。

Through the argumentation of the relationship between relevant accounting subjects,this paper finds that the comprehensive income concept is helpful for the balance relationship between dynamic and static information of accounting.By comparing the disclosure of other comprehensive income items before and after the change of accounting standards,it is considered that other comprehensive income items reflect the dynamic flow process of accounting information as a whole,and the disclosure is no longer only necessary in the balance sheet but also in the income statement simultaneously.This realizes the connection between traditional"dynamic and static reports".