Two Concepts of Comprehensive Income
Two Concepts of Comprehensive Income
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综合收益的两个概念
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
Eiko Tsujiyama
中科院分区：
文献类型：
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作者：
Eiko Tsujiyama
综合收益报告的最新国际趋势可以总结如下：国际会计准则委员会（IASB）和美国财务会计准则委员会（FASB）为未来引入全面收益的新报告格式设定了范围，这将导致与现行IFRS报告全面收益的方式完全不同（2007年修订的IAS 1）、现行美国GAAP（FAS 130）和现行日本GAAP，这些标准或多或少提倡相同的业务业绩报告方法。虽然净收入和综合收入都是按照现行的经营业绩报告格式报告的，但拟议的新的IASB/FASB格式将从业绩报告中删除净收入。本文根据“收入”的预期作用，审查了这一举措的适当性。
The recent international trends in the reporting of comprehensive income can be summed up as follows: the new reporting format for comprehensive income that the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) have set their scope for a future introduction that will lead to a fundamentally different way of reporting comprehensive income from the current IFRS (IAS 1 as revised in 2007), current US GAAP (FAS 130) and current Japanese GAAP, which more or less advocate the same method of business performance reporting. Whereas both net income and comprehensive income are reported under the current business performance reporting format, the proposed new IASB/FASB format will banish net income from performance reporting. This paper examines the appropriateness of such a move in light of the role expected of 'income'.