Research on the Integration of Balance Sheet Approach and Income Statement Approach

本研究的目的在于探讨资产负债表法与损益表法两种不同财务报告方法的整合方向。我们既关注决定收入确认时间的概念，也关注决定所有者权益范围的概念，主要考察企业合并和合并财务报表的会计准则。研究结果表明，为了实现两种方法的统一，有必要区分净资产和所有者权益以及综合收益和净收益，并设计基于控制概念的资产负债表和基于股东利益概念的利润表的衔接。

The purpose of this research is to explore a direction of an integration of two different financial reporting approaches, that is, balance sheet approach and income statement approach. We focus on both the concept which determines the timing of income recognition and the one which determines the scope of owners' equity, mainly examining accounting standards for business combinations and consolidated financial statements. We conclude from this research, in order to integrate two approaches, it is necessary to distinguish between net assets and owners' equity as well as between comprehensive income and net income and to devise an articulation of the balance sheet based on the concept of control and the income statement based on the concept of shareholders' interest.