The Research On Comprehensive Income Report

With the change of economic environment and the development of the accounting objectives, how to describe the comprehensive financial performance of the enterprise is getting more important to the financial reports users. However, the traditional income statement based on the history cost, matching principle and prudence principle just reported the realized income of some period, it cannot satisfy the financial reports users. Then, the appeal of the innovation of the traditional income statement is getting more loudly.With this trend, the advices are put forward by the accounting office and the accounting organization. For China, because the new accounting standards are consistent with the international accounting standards and the accounting environment are becoming mature, so it is the time to discuss how to use the comprehensive income. Based on these, firstly, this essay based on the conception, feature, origin, components, definition and measurement of the comprehensive income to introduce the theory knowledge; Secondly, the type of the comprehensive income in ASB, FAS B and IASC, and the main content of the comprehensive income report are supplied and appraised to get the right type; Thirdly, the importance and feasibility of using the comprehensive income is been pointed out, then, we assure that three methods can be used: using one form to report comprehensive income, or using another table, or using changes in equity method to report other comprehensive income. Eventually, the essay claims that in this period we should gradually promote the comprehensive income statement by learning the domestic and foreign research income and combining the actual situation in our country, at the same time, in the end of the essay, the prospect of comprehensive income report is put forward.The characteristics and the innovation of this essay are not only analyzing the origins of the comprehensive income, but also supplying some advices on how to choose the right type to report the comprehensive income, that is, it should be gradually promoted at the different phrases.