| Under the background of accelerating globalization of the world economy,China's economy has also undergone a great development,because of the rapid economic development,China's economic market has produced a lot of changes,the market of our country produce a variety of financial instruments,financial instruments have a certain impact on the business,this also causes the traditional financial statements cannot fully reflect the business performance deficiencies of the traditional financial statements are slowly emerging.With the introduction of other comprehensive income and comprehensive income concept,the quality of our financial information of listed companies has been greatly improved,which helps the users of financial statements to better understand the operation of enterprises.First of all,the presentation of OCI and disclosure broke some shackles of the traditional financial statements,it can give the stakeholders to provide more financial accounting information,it can meet the various needs of enterprise stakeholders,which has important significance for investors.Secondly,although China is now on the other comprehensive income,more and more scholars,but other comprehensive income in our country there are still a lot of problems,but also to the enterprise to finance staff,other comprehensive income did not cause enough attention to their.Once again,China's accounting standards is only a brief introduction of other comprehensive income,and not defined,specific methods and disclosure of the newspaper column explaining it,it also causes the other comprehensive income in China and other accounting subjects are not clearly defined circumstances,which may cause many adverse effects to the company.Finally,aiming at these problems,analysis report and disclosure of the other comprehensive income of listed companies listed using the method of normative research and literature research method,and put forward the corresponding the opinions and suggestions for some of the problems found. |
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