This dissertation is mainly about comprehensive income , including the foundation and the recognition , the measurement and the reporting of comprehensive income . the last chapter provides the analysis and research about comprehensive income in china 本文是以全面收益为中心展开的,涉及到全面收益的理论基础、确认与计量以及全面收益报告的研究,本文最后一部分对全面收益在我国的应用进行了分析研究。
According to china ' s limitation , combining with western advanced experience , here we first discuss the fundamental theory of income statement , then research the related theory of comprehensive income statement , at the end , basing on the model of comprehensive reporting in the western world , we put forward a new model fitting for our special condition 针对我国收益表的缺陷，结合国外先进的经验，本文在探讨收益报告基础理论及全面收益报告相关理论之上，借鉴国外全面收益报告的模式，尝试提出了适合中国国情的“三步走”渐进式改革模式。
