【摘要】 在我国,遵循充分满足财务报表使用者目前的需要和以后发展的客观要求,考虑全面收益信息披露的成本与收益原则,借鉴国外已有的先进成果,探讨采用"三阶段模式"推行全面收益报告。第一阶段,将全面收益表作为利润表的附表列示。第二阶段,单独编制全面收益表。第三阶段,编制扩展利润表,在净利润下列示"其它全面收益"。更多还原

【Abstract】 In order to reflect the increment state and operation achievement of Chinese enterprise-owned properties,the concept of comprehensive income and comprehensive income table is developed.In China,under the rule of meeting the present demand of the financial report user and the objective requirement of development in future and considering the cost and income principle revealed by the information of comprehensive income,a three-stage model based on some foreign advanced theories is introduced to promote the comprehensive income report.The first stage is to list comprehensive income report as the addictive table of profit report.The second stage is to establish comprehensive income report separately.The third stage is to establish a extensive profit report and list other comprehensive income after net profits.更多还原