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2014年1月财政部颁布《企业会计准则第30号——财务报表列报》,其中第三十三条增加了其他综合收益核算的内容。2014年7月1日,“其他综合收益”会计科目正式运用到企业的会计核算工作中,取代了原计入“资本公积——其他资本公积”的部分核算内容。本文通过对三大准则中其他综合收益概念与列报内容的分析,发现我国新改进其他综合收益存在的问题,据此提出完善建议,以便更好地在对外财务报告中准确充分地列报“其他综合收益”信息。
In January 2014, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises No. 30 - Presentation of Financial Statements”, of which Article 33 added other comprehensive income accounting items. July 1, 2014, “other comprehensive income ” accounting formally applied to the enterprise accounting work, replacing the original included in “capital reserve - other capital reserve ” part of the accounting content. Based on the analysis of the concept and contents of other comprehensive income in the three major principles, this paper finds that the problems in the new improvement of other comprehensive income in our country are pointed out, and puts forward the perfect suggestions accordingly in order to better and accurately present the financial statements in foreign financial reports “Other comprehensive income ” information.