论文部分内容阅读
本文通过比较国际会计准则、美国会计准则及我国相关规定,对我国非经常性损益项目的内涵进行了初步概括。并深入分析证监会发布的有关公告,揭示非经常性损益的实质及其基本确认原则,为非经常性损益的确认与披露提供依据,从而有利于提高企业会计信息质量,还原企业真实业绩。
By comparing the international accounting standards, accounting standards in the United States and the relevant provisions of our country, the article summarizes the connotation of the non-recurring profit and loss items in our country. And in-depth analysis of the relevant announcement issued by China Securities Regulatory Commission to reveal the essence of non-recurring gains and losses and its basic recognition principle, to provide evidence for the recognition and disclosure of non-recurring gains and losses, which will help improve the quality of accounting information and restore the real performance of enterprises.