我国现行会计准则下的全面收益确认  

Confirmation of Comprehensive Income under China's Current Accounting Standards

作　　者：陈琴[1] 王宜刚[1] 

机构地区：[1]湖南工业大学财经学院,湖南株洲412007

出　　处：《湖南工业大学学报（社会科学版）》2011年第1期71-74,共4页Journal of Hunan University of Technology(Social Science Edition)

基　　金：湖南省教育厅科学研究项目"全面收益与我国现行会计准则"(08C267)

摘　　要：我国现行会计准则通过引入利得和损失概念,增加所有者权益变动表,体现全面收益观的应用。现行基本准则的规定已经基本满足全面收益确认的条件,一些需要改进的地方是:清晰界定全面收益概念,改变利得和损失的地位,说明未实现的利得及损失的确认标准问题。China＇s current accounting standards embody the application of comprehensive income through introducing the concept of gains and losses and increasing the statement of changes in owner＇s equity.The provisions of China＇s current accounting standards have basically met the conditions for comprehensive income confirmation,but there are still some things to be improved,such as clearly defining the concept of comprehensive income,changing the status of gains and losses,and clarifying the confirmation standards of unconsummated profits and losses.

关 键 词：全面收益 会计准则 利得和损失 

分 类 号：F810.6[经济管理—财政学]