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2015年5月,国际会计准则理事会发布了财务报告概念框架征求意见稿,对财务业绩项目进行了描述,但是仍未能对财务业绩、损益或其他综合收益进行清晰的概念界定,而只是就相关收益和费用的分类以及随后的重分类提供高度指引。本文试图借鉴该征求意见稿中对有关财务业绩概念与列报的描述,并在结合相关会计理论和研究的基础上,提出有关财务业绩项目概念界定和列报的思考建议。
In May 2015, the IASB issued a draft concept draft for financial reporting that described financial performance items but failed to provide a clear conceptual definition of financial performance, profit or loss, or other comprehensive income, The classification of related benefits and expenses, and subsequent reclassification provide a high degree of guidance. This paper attempts to draw on the description of the concept and presentation of financial performance in this draft, and puts forward some suggestions on the definition and presentation of the concept of financial performance based on the relevant accounting theory and research.