综合收益列报:历史变迁及其理论分析  

Presentation of Comprehensive Income:Historical Change and Its Theoretical Analysis

作　　者：谢获宝[1] 刘波罗[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《财会通讯（下）》2010年第6期3-7,共5页Communication of Finance and Accounting

摘　　要：本文在剖析会计环境变迁和会计目标双重性——决策有用和受托责任的基础上,借助于"不完全反映假说"理论,对综合收益列报格式的历史演进过程进行了分析,认为综合收益列报格式的历史变迁是与动态环境下会计目标内涵变化互相匹配的结果。Based on the accounting environment and the double accounting objectives-the decision-making and stewardship,this paper makes a tentative analysis to the historical evolution of presentation format of comprehensive income using the theory tool of Incomplete Revelation Hypothesis(IRH),suggesting that historical change of presentation format of comprehensive income is an inevitable requirement of accounting objectives under dynamic accounting environment.

关 键 词：会计环境 会计目标 综合收益列报格式 

分 类 号：F233[经济管理—会计学]