The Research On The Application Of Comprehensive Income Report In Chinese Enterprise

With the development of times, accounting environment has changed much. The great improvement in high-technology leads to international economy prosperity, and the innovation of finance brings tremendous risks, which makes accounting face endless problems and challenges. Derivative finance instruments appears and widely implied, and more and more items recognized but not realized list on balance sheet but not income statement, which makes current income statement take on obvious shortcomings. Accounting information users demand improving the income report more and more intensively. Therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. This reform has been the tide.Owing to the big trend of income report model reform, China should actively exposure income reporting model which adapt to our own economic development circumstance. So intent of this thesis is to analyze the possibility of implying comprehensive income report abroad, thereby try to discuss about how to implement comprehensive income report in China.The thesis puts its emphasis on the report of comprehensive income, but recognition and reputation is studied theoretically. Because the complete accounting principles should include recognition, computation and reporting. This thesis is divided into four parts. The first part introduced historical process about accounting income reporting and put forward the content of comprehensive income and its economic and accounting basis. The second part studied the reporting model of comprehensive income abroad in detail. The third part put forward " two steps" reform model gradually: the first step is to report the comprehensive report by the change of equity method; the second step is by the single report -comprehensive income statement. This chapter is the emphasis and some views of the author. The last part mostly discussed a series of related problems on the define of the essential, recognition and computation which influence comprehensive income report.