作为财务会计信息的载体和财务会计的核心,财务报表列报的改进一直是各国会计准则制定机构十分关注的问题。2004年IASB与FASB启动财务报表列报(FSP)的联合项目研究。本文从该联合项目入手,分析国际财务报表改革内容与进程,从而研究我国在保持和国际持续趋同的过程中对其他综合收益列报的改革,在分析其利弊的基础上提出自己改进的建议。 As the carrier of financial accounting information and the core of financial accounting, the improvement of the presentation of financial statements has always been a very important issue for the accounting standard setting organizations in various countries. 2004 IASB and FASB Initiate Joint Project Study of Financial Statements Presentation (FSP). Starting from the joint project, this article analyzes the content and process of international financial statements reform, so as to study the reform of other comprehensive income presentation in the process of maintaining and international continuous convergence, and put forward suggestions for improvement based on the analysis of its advantages and disadvantages.