Research On The Disclosure Of Non-recurring Gains And Losses Of Listed Companies

An increased number of cases concerning the confirmation and disclosure of non-recurring gains and losses in recent years have aroused the concerns of the theory circle on accounting.In this respect,China is a late starter in the research of non-recurring gains and losses.Due to incomplete systems and large room for human manipulation,some enterprises,particularly the listed ones,often regulate profits through extraordinary items and gild their performances.Therefore,disclosure of non-recurring gains and losses,on the one hand there is conducive to enhancing the relevance of accounting information and improving the quality of accounting information of listed companies,on the other hand can reduce the risk of small and medium investors.Given the current state of affairs and the dilemma of identification and disclosure of non-recurring gains and losses in Chinese listed companies,the paper intends to explore,by means of descriptive statistics,chart analysis and case analysis, the theoretical research and system framework of non-recurring gains and losses on the basis of present' theoretical ideas,statistics and analysis.