| 我国推行全面收益报告若干思考 |
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| 引用本文： | 林秀松.我国推行全面收益报告若干思考[J].福建工程学院学报,2005,3(2):173-175. |
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| 作者姓名： | 林秀松 |
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| 作者单位： | 福建建工集团总公司,福建,福州,350001 |
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| 摘 要： | 根据国情，并借鉴英美等国用全面收益报告改进财务报表的做法，提出在我国推行全面收益报告应遵循的原则及其报告方式和重点披露的内容，以体现报表的现实性。
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| 关 键 词： | 全面收益报告 报告原则 报告方式 披露内容 |
| 文章编号： | 1672-4348(2005)02-0173-03 |
| 修稿时间： | 2004年7月26日 |
Considerations of practising comprehensive income report in China |
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| LIN Xiu-song.Considerations of practising comprehensive income report in China[J].Journal of Fujian University of Technology,2005,3(2):173-175. |
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| Authors: | LIN Xiu-song |
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| Abstract: | By practical consideration, the principles to be abided by in introducing comprehensive income report in China, the ways of reporting and the main contents to reveal are proposed. Experiences can be drawn from America and England in practising comprehensive income report, to solve the actual problems in financial statements. |
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| Keywords: | comprehensive income report the principles of reporting ways of reporting contents to reveal |
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