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我国财政部于2014年1月26日正式颁布了《企业会计准则第30号——财务报表列报》,其中,第三十三条新增加了其他综合收益核算的相关内容,把以前资本公积中其他综合收益核算的相关内容剔除掉后单独成为一个一级科目进行核算,体现其他综合收益在会计核算及列报中的重要性。本文就其他综合收益的理论研究和实践应用进行深入的探讨。
China’s Ministry of Finance formally promulgated the “Accounting Standards for Business Enterprises No.30 - Presentation of Financial Statements” on January 26, 2014. Among them, Article 33 newly added the relevant content of other comprehensive income accounting, The relevant contents of the other comprehensive income accounting in the plot are excluded and become a separate accounting subject for the first level, reflecting the importance of other comprehensive income in the accounting and presentation. This article discusses in depth the theoretical research and practical application of other comprehensive income.