其他综合收益的确认与披露问题研究

本科论文AbstractSince 1990,with the rapid development of science and technology,the managementmethods of enterprises have changed,and the business behaviors of each enterprise arevarious.As the provider of financial information,accounting will face great challenges.Traditional financial statements do not reflect corporate profits,losses and the operatingconditions of the enterprise,the financial statements of the financial report users to traditional,expressed its strong displeasure.There fore,enterprise managers and financial statement userswant to reform the preparation of financial statements.Under the pressure of various parties,the national accounting standard setting institutions began to reform the preparation offinancial statements,including providing relevant income information of enterprises to usersof financial reports.So,you have a consolidated income statement.In order to help thefinancial report users make reasonable investment decision,and to protect the interests of thefinancial report users themselves,it is necessary to publish information of othercomprehensive income,the demand for perfect our country's accounting informationdisclosure is of milestone significance.Therefore,under the current market economy system,the research on the recognition and disclosure of other comprehensive income is of greatsignificance.The research content of this paper is the confirmation of other comprehensive incomeand disclosed problems.For this reason,some relevant materials,literatures and practicalcases have been collected to explain the theory of asset and liability view and income andexpense view.Besides,the reasons for the recognition and disclosure of other comprehensiveincome and its impact on enterprises have been analyzed and corresponding improvementmethods have been proposed,hoping to provide certain reference value and referencesignificance for the recognition and disclosure of other comprehensive income of domesticenterprises in the future.Key words:other comprehensive income;View of assets and liabilities;Revenue andexpense view;Information disclosure