| 我国全面收益一般理论问题的研究 |
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| 引用本文： | 张文.我国全面收益一般理论问题的研究[J].辽宁省交通高等专科学校学报,2010,12(4):35-38. |
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| 作者姓名： | 张文 |
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| 作者单位： | 大连广播电视大学瓦房店分校,大连瓦房店116300 |
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| 摘 要： | 随着企业的经济活动日趋多样化和复杂化,传统收益确定模式逐渐暴露出其固有的局限性,无法再适应新的经济发展的需要。一个新型的财务业绩报告形式——全面收益表应运而生。本文主要阐述了我国全面收益的理论的一般内容及特点。
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| 关 键 词： | 会计目标 公允价值 传统收益 全面收益 |
General Theory Research of Comprehensive Income in Our Country |
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| Zhang wen.General Theory Research of Comprehensive Income in Our Country[J].Journal of Liaoning Provincial College of Communications,2010,12(4):35-38. |
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| Authors: | Zhang wen |
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| Abstract: | With the variable and complicated economic activities of enterprise,the traditional income model exposes itself the limitations which could not meet the needs of economic development.A new style business financial achievement report-comprehensive table,comes with the tide of fashion.The article elaborates the contents and features of the comprehensive income theory. |
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| Keywords: | accounting target fair value traditional income comprehensive income |
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