Research On The Pattern And Content Of The Comprehensive Income Report

Income is one of core concept in financial accounting, and the research on income is also one of the centers in the research on accounting theory. The traditional income determining pattern, which bases on historical cost principle, revenue realization——matching principle and conservation principle, reflects the operation performance of the business enterprises.But the change of economic environment and accounting aim pose great shock to the traditional income determining, which can not reflect all the income and loss of the enterprises, and can not disclose the risk that the enterprises face. It is necessary to reform the traditional income reporting. In order to following the reform trend, many accounting organization and accounting institute in the world issue their views, which include comprehensive income(CI) and "The second performance statement". And parts of their views have put into practice in some country. In our country, because of the great change of the political, economical, cultural environment, and the internationalization of the new Accounting Criteria, it is also a necessary problem to report CI in China.Firstly, this paper based on the general research of comprehensive income(CI) both inside and outside our country. Secondly, we give a brief introduction on the development of the income measurement, the concept and component of CI, and the measurement and recognition of CI. Thirdly, this paper makes a research on the pattern and content of CI report. Finally, we analyze the accounting environment of China, then connected with the actuality in China, give several advices on the pattern and content of reporting comprehensive income in China.