全面收益是指一个主体在一定期间与非业主方面进行交易或发生其他事项和情况引起的权益的变动。它包括一定期间内除业主投资和业主分配之外的全部权益的变动。 全面收益表是反映企业一定时期全面收益变动情况的报表。它同资产负债表、利润表和现金流量表一起,是构成企业财务报告体系的重要组成部分,在会计界被公认为第四张财务报表。
笔者认为,应适当改进公允价值在资产减值中的运用方式,包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。
The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income …
资产负债表债务法,从本质上满足了对会计主体全面收益进行所得税会计处理的要求,与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
论文的第三部分为第四部分做铺垫,具体分三个部分综合论述全面收益观下资产负债表债务法的理论基础。
The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method.
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