摘要
现行利润表随着社会经济的发展越来越不适应经济发展的需要,但冒然采纳FASB的全面收益表又困难重重,改革陷入两难境地。本文就处在困境中的损益表改革提出兼顾反映经营成果和使用决策两种目的,分别采用收入-费用法和资产-负债法两种方法编制损益表及其补充资料的建议。
With the development of society and economics, the present profit statement does not meet the need for usage increasingly ,but taking abruptly the composite income of FASB encounters difficulties. So, the reform is being in a dilemma As for the income statement, this article suggests ,with two purpose of reflecting the operating results and the decisions by users of information, that revenues-expenses method and assets-liabilities method be used to respectively form the income statement and additional relevant informatioa
出处
《财会通讯（下）》
北大核心
2004年第4期33-35,共3页
Communication of Finance and Accounting
关键词
损益表
全面收益表
会计报表改革
Income statement Comprehensive income statement Statement reform
