摘要
综合收益（Ｃｏｍｐｒｅｈｅｎｓｉｖｅ Ｉｎｃｏｍｅ，亦称全面收益）并不是一个新概念。早在 １９８０年，美国财务会计准则委员会（ＦＡＳＢ）就将其定义为除业主交易之外的一切权益（净资产）变动。但这一概念的实际运用还是出现在近年改进业绩报告的研究中。综合收益会计理论是传统收益会计理论的改造和发展。那么，传统收益会计理论有什么缺陷、现行会计实务与传统会计收益有哪些背离、综合收益理论有何基本内容、其实施的理论前提是什么？本文试图简要介绍回答这些问题。
Comprehensive Income is not a newly- established concept. As early as in l980. FASB had defined it as all changes in equity during a period except those resulting from owners' transactions. However. the real application of this concept is in the research to improve the performance raport in recent years. The accounting theory of comprehensive income is the re- form and development of the traditional accounting theory of income. The article tries to discuss the follow- ing issues: the limitation of the traditional accounting theory of income, the difference between thc current accounting practice and the traditional accounting in- come theory, the basic content of comprehensive income theory and the theoretical precondition to implement it.
出处
《中国注册会计师》
2001年第5期20-23,共4页
The Chinese Certified Public Accountant
