2IA SB. Conceptual Framework for Financial Reporting (Exposure Draft) [R].2015.
3Maines,L.A,and L.McDaniel.2000.Effects of Comprehensive IncomeCharacteristics on N on- professionalInvestors, Judg-ments:The Role ofFinancial Statement Presentation Format[J].The Accounting Review,75(2):179-207.
