Research On The Information Disclosure Of Other Comprehensive Income Of Listed Companies In Guangdong

“Other comprehensive income” means all kinds of gains and loss confirmed in current profit and loss.“Other comprehensive income” during certain accounting period in enterprise and after-tax profits constitutes a company's comprehensive income.Comprehensive income is the main reason for changes in increment of owner's equity during certain accounting period.Therefore,“other comprehensive income” closely bound up to changes in owner's equity of company(stockholder's equity).“Other comprehensive income” plays an important role in evaluating debt paying ability and profitability of the company?analysis into company'scapital structure and forecasting future development of the company.“other comprehensive income” is applied in our nation for a short time.According to the objective of “commission responsibility view” and decision-making relevant view” in company's financial reports of our nation,its information published by the company can comprehensively reflect company's financial situation and changes in owner's equity.It is helpful for finance decision-makers to make the best economic decision-making,improves decision-making correlation and reliability of accounting information,and enhances accounting information quality.At present,what is the situation of information disclosure of “other comprehensive income” from our nations' enterprises? Sorting out and summary should be made to find problems existing in “other comprehensive income” disclosed by listed companies in our nation.It should contribute to researches into information disclosure and information analysis of “other comprehensive income” in our nation.Based on sorting out institutional norms relevant to information disclosure of “other comprehensive income”,this essay takes a-share listed companies of Guangdong native from 2014 to 2016 as research sample.Based on manual collection of relevant data in annual report from sample companies,with method of descriptive statistics,it make researches into information of “other comprehensive income” in its financial reports.It summarizes constitution situation of information of “other comprehensive income” disclosed in financial reports from listed companies within Guangdong prefecture.It observes differences in information of “other comprehensive income” in various industries and analyzes problems existing in information disclosure.By virtue of this,it raises relevant suggestions to company managers?users of financial reports and policy makers.It hopes to arouse attention of people to information disclosure of “other comprehensive income”,and promote the quality of financial reports in our nation.