因而，其他综合收益信息需要区别于净利润单独列报，并且要对其构成项目进行分项列示。
Therefore, other comprehensive income should be distinguished from net income and be presented separately, moreover, it should be disaggregated into several items to be presented.
相对于净利润，综合收益总额信息并不具有更高的价值相关性，但是分项列报其他综合收益各项目具有最高的解释力度。
Compared to net income, the aggregate comprehensive income information is not more value-relevant, but disaggregating other comprehensive income into several items has the biggest explaining power.
应用推荐