The Analysis of Comprehensive Income Indication Present in Income Statement

摘要：

The Financial Management Department made new demands on the income statement of the presentation of format in the <Enterprise Accounting Standards 3rd Explanation> issued in June 2009. It requires adding comprehensive income indication in income statement, including two items other comprehensive income and comprehensive income amount.1 In view of this, this paper carries on the preliminary analysis on the necessities and the defects of the problem that comprehensive income indication presented in income statement.

作者: Yong-chen LI Qi ZHANG Xi CAO

作者单位: School of Economics and Management, North China Electric Power Uniwersity Baoding, 071003, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 229-231

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）