综合收益报告的国际比较

The International Comparison of Synthetical Income Reports

本文对主要国家及国际组织已颁布的综合收益报告准则进行介绍,在此基础上,着重分析比较其异同之处,并探讨综合收益报告的未来改进,以期对我国未来准则的制定和完善有所借鉴。

This article introduces the rules of synthetic income reports rules of some countries and international associations. On this basis, the article analyses and compares all the rules' same and different parts, and discusses the perfection of synthetic income reports, and look forward that China's rules making and perfection can use these experiences.