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Research on the Income Statement Based on the Theory of Comprehensive Income

Author: LiHuiShan
Tutor: ZhangDeGang
School: Northeast Forestry University
Course: Accounting
Keywords: Consolidated income Income Statement Corporate performance Financial presentation
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 340
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Abstract


In 2008, the global financial crisis triggered by the U.S. subprime mortgage crisis spread worldwide, which makes the enterprise income measurement, presentation, etc., causing widespread concern of the accounting profession. Changing environment of the financial markets, leading to more and more complex, the business activities continue to produce new, non-traditional revenue. The traditional income determined mode only on realized gains report does not reflect unrealized gains, which led not comprehensive, realistic presentation of current income, can not meet the needs of the users of the reports on corporate performance information. Therefore, to meet the information needs of users based on the economic environment combined with the ever-changing market, take full account of the specific realities of each country and the establishment of high-quality financial reporting presentation mode, making the presentation of a true and fair view of the relevant information of the enterprises economic activity, is of great significance. The shortcomings of traditional income statement and the impact of the financial crisis, the world's accounting bodies gradually speed up the revision of the report on corporate performance. Revised process, focusing on how the presentation of the corporate income information in order to strengthen the relevance of corporate financial information. Since the 1990s, the UK Accounting Standards Board, the Financial Accounting Standards Board and the International Accounting Standards Board on the traditional income statement improved financial results combined with the actual business of the reporting enterprise. But in the consolidated income statement should be specific presentation which projects and how presentation there are still some differences. The consolidated income statement to a certain extent reflect the economic issues, to provide more decision-useful performance information for the user. Currently, our market maturity is not high, the income statement the need for further improvement, how to improve and how to combine the improvements of the actual situation, consider the situation in China and promote the International Financial Reporting Standards, are worthy of study . In this context, this elaborate theory based on analysis of the advantages and the challenges of traditional income statement, consolidated income report by the UK Accounting Standards Board, the Financial Accounting Standards Board and the International Accounting Standards Board, combined with our improved analysis of traditional income statement of consolidated income. According to the analysis of the results, combined with China's actual consolidated income of the income statement with the International Accounting Standards convergence strategy, and pointed out that the main problem facing our implementation of comprehensive income report proposed countermeasures to deal with these problems in China. Reform our income statement consolidated income theory, help to improve the defects of the current income statement, advancing our gains presentation mode and convergence with the International Accounting Standards, provide useful information for decision-making help for users of financial statements to solve improvement of the user's information needs income to determine the mode to bring challenges to improve the usefulness of earnings reports in the decision-making.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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