Other Comprehensive Income For Listed Companies To Disclose Research

With the changing market environment, business activities become more complex, and constantly create new, non-traditional revenue. Determine the mode of traditional income has been realized only on the income report does not reflect other unrealized gains, leading not comprehensive, real presentation of current income, can not meet the needs of users of financial reports accounting information of enterprises. Therefore, to meet the information needs of the user, based on the combination of the changing market environment, give full consideration to the specific reality of our country, the establishment of high-quality financial reporting presentation mode, making a true and fair disclosure of relevant information to reflect the economic activity of enterprises has important significance.Based on the meanings of other comprehensive income, the links and differences between the content and composition of other comprehensive income and capital reserve elaborate on, respectively, from revenue and expense outlook, outlook and financial statements balance articulation theory describes the theoretical basis of other comprehensive income, pointed out that the disclosure of other comprehensive income of listed companies theoretical analysis, it has persuasive. In the theoretical foundation, the status of other comprehensive income from China’s current disclosure start, identify the problems and causes. Further accelerate the development of specific guidelines from standardize the content of other comprehensive income, a reasonable choice four other comprehensive income disclosure and norms of security conditions in other comprehensive income Other comprehensive income to regulate disclosure of listed companies.The study used standardized research methodology and literature research on issues related to other comprehensive income of listed companies to disclose the study. The oil industry in2012annual reports of listed companies in other comprehensive income to make house analysis of data collation, presentation and disclosure for the analysis results are summarized in the2012Annual Report of Listed Companies in other comprehensive income items misstatements, inadequate disclosure of information and the overall level of data articulation problems and analyze specific issues in other comprehensive income disclosures found during the existence of reasonable suggestions. Other comprehensive income for the disclosure provides an important reference in the use and development of our country.