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On the concept of comprehensive income

Author: MengMei
Tutor: LiRiZuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Traditional income Comprehensive income Net income Other comprehensive income
CLC: F230
Type: Master's thesis
Year: 2005
Downloads: 540
Quote: 3
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Abstract


In the past few decades, the accounting profession successfully created a though not perfect it has not been used since the gain setting model , the model of historical cost principle , to achieve the principles and matching principles. But with the changing economic environment , businesses and the environment in which the user 's information needs have undergone significant changes , the traditional revenue model is facing new challenges identified . Traditional revenue model to determine the emergence and development adapted to the industrial age economy fiduciary responsibility accounting and reporting objectives . With the development of society, enterprises are facing increasingly volatile economic environment as well as their own activities increasing complexity , non-operating activities more and more sources of revenue , and comply with the principles of realized gains realized relatively reduced, so stick to the traditional gains determine the mode of decision-making in providing useful information to reveal more and more aspects of its inherent limitations , must be appropriate reforms . Comprehensive income concept is the concept of the traditional problems of revenue raised , it represents an objective economic environment and changes in user demand an inevitable requirement . Obviously, the concept of comprehensive income gains will determine the pattern of traditional direct impact , and will promote financial accounting theory and practice further. This paper is divided into four parts, the first part of the review of the traditional revenue model to determine the basis of - the historical cost principle , to achieve the principles and the matching principle , determine the pattern of the traditional revenue challenges . The second part describes the theoretical issues related to comprehensive income , including the implications of the theoretical basis and characteristics , and describes the national guidelines for the development of comprehensive income situation . The third part is the practical problem of comprehensive income . First, the source of comprehensive income from the start that the timing of recognition , and then the current value measurement attributes were discussed, indicating the current value will be the main measure of comprehensive income properties. Finally, the analysis of the national standards require reporting model pros and cons come in the form of a single performance report to reflect the conclusions. The fourth section describes the applicability of comprehensive income in our country and implementation steps. First of all, explain three ways

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