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Study on Improvement of Financial Performance Report

Author: LiLiRong
Tutor: LiaoHong
School: Wuhan University
Course: Accounting
Keywords: Comprehensive income Unrealized gains and losses Non - recurring gains and losses
CLC: F231
Type: Master's thesis
Year: 2005
Downloads: 284
Quote: 2
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Abstract


With the advent of the knowledge-based economy in the 21st century, the rapid development of high-tech to promote the rapid development of the global economy, the ever-changing financial innovation, to bring great risks, the Financial Accounting constantly facing new problems and challenges. Some balance sheet business and balance sheet items increasing, the traditional financial report has been useful accounting information can not be fully disclosed, the reform of financial reporting are growing. Accounting academics and practitioners have suggestions for improvement, but various improvements recommendations and proposals are numerous, today. Judging from the trend towards improvement of the current world financial report, the national accounting standard-setting bodies to proceed with the reform of the income statement as representative of the traditional performance reports. UK \\The proposed improvements in the countries of the Western accounting standards-setting bodies to introduce evaluation based on China's specific national conditions, China's financial results reported improvements to make two suggestions: First is the use of two-table method to report our financial results for the position, through profit and loss report Realized income, expenses, gains and losses based on the increase in unrealized gains and losses of a statement of comprehensive income reporting enterprise projects; enterprise is disclosed separately in the income statement according to sustainability standards recurring gains and losses and non-recurring gains and losses. The paper is divided into three chapters: the first chapter deals with the basic theory of the earnings report as well as the limitations of the traditional income statement. First, in reference to the income of the basic concepts and theory on the basis of income from an economic kind concept, the basic theory of the articulation theory of the clean surplus theory, the stock market's full and effective and the financial statements of the four aspects of comprehensive income report. The second section describes the challenges posed by the new environment of traditional accounting gain. The second chapter describes the evaluation reported financial results for the reform of international developments. First detailed description of the \Secondly, countries reported financial results for the reform of the similarities and differences between assessed. Chapter III for the status quo of China's performance report recommendations for improvement. Recommendations for improvement to proceed mainly from two aspects: One is to add a statement of comprehensive income to reflect in the current income statement were not recognized unrealized

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CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method
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