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自2006年《企业会计准则》首次提出“利得”和“损失”概念,将企业的经济活动分为日常活动和非日常活动,到2014年对《企业会计准则第30号——财务报表列报》进行修订,在利润表中增加“其他综合收益”对未实现的利得和损失进行列示,已经基本实现国际趋同,列报方式也更加合理,但是对于利得和损失的会计核算规定却散见于各相关具体会计准则中,给会计人员和会计信息使用者造成一定困扰。本文拟对利得和损失信息披露的规定进行梳理,并对未实现利得和损失的会计核算展开分析。
Since the “Accounting Standards for Business Enterprises” in 2006 put forward the concept of “profits” and “losses” for the first time, the economic activities of enterprises are divided into daily activities and non-daily activities. By 2014, the Accounting Standards for Business Enterprises No. 30 - Financial Report Presentation “, listed the” unrealized gains and losses “by adding” other comprehensive income "in the income statement. The international convergence has basically been achieved and the way of presentation has been made more reasonable. However, for the gains and losses Accounting rules are scattered in the relevant specific accounting standards, to accountants and users of accounting information caused some trouble. This article intends to sort out the disclosure of profits and losses, and analyzes the unrealized gains and losses of accounting.