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《企业会计准则第30号-财务会计列报》(2014)首次提及“其他综合收益”科目,但会计准则对其他综合收益的概念界定不够明晰,实务工作中其他综合收益核算内容存在困惑。通过对其他综合收益科目设置背景的分析,探析新准则下其他综合收益与其他资本公积的异同点,进而对其他综合收益核算内容进行梳理归纳,以期指导会计实践。
Accounting Standard for Business Enterprises No. 30 - Financial Accounting Presentation (2014) refers to “other comprehensive income” subjects for the first time, but the accounting standards have not clearly defined the concept of other comprehensive incomes, and other comprehensive income accounting contents in substantive work exist confused. Through analyzing the setting background of other comprehensive income subjects, this paper explores the similarities and differences between other comprehensive income and other capital reserves under the new standards, and then sorts out the contents of other comprehensive income accounting in order to guide the accounting practice.