Comprehensive Income. On Accounting Issues

With the arrival of the era of knowledge economy, business and the environment in which the needs of users of accounting information have taken place in a significant change means that the traditional revenue model is confronted with new challenges, Persisted traditional the income pattern is providing the policy-making useful information aspect more and more to reveal its inherent limitations, must perform suitably to reform. The comprehensive income concept is precisely proposes in view of the traditional income concept existence question, it is representing the objective economic environment and the accounting information user demand change inevitably request. Obviously, the comprehensive income concept will have the direct influence to the traditional income pattern, and will impel financial accounting theory and the practice further development.The main content of this paper is divided into the following parts: the first part mainly from the accounting environment, accounting goal and financial accounting reports starting with the relationship between, with the goal of the accounting shift from the concept of fiduciary duties of the decision-making useful concept, the financial accounting reports need be adjusted accordingly in our report, as well as the need for comprehensive income. The second part is the comprehensive income outline, introduced comprehensive income concept, recognition, measurement and report related content, this is the rationale which this article analyzes. The third part is the comprehensive income report international comparison, mainly analyzes Britain and the United States and the International Accounting Standards Board to the achievement reported makes the improvement same with the difference, applies the comprehensive income as our country the model. The fourth part is a this article research key, namely the comprehensive income report in our country applied research, analyzes new accounting standards essence to apply the comprehensive income, and put forward own proposal to our country comprehensive income application.