other comprehensive income 其他综合收益
- Therefore, other comprehensive income should be distinguished from net income and be presented separately, moreover, it should be disaggregated into several items to be presented.
因而,其他综合收益信息需要区别于净利润单独列报,并且要对其构成项目进行分项列示。 - Compared to net income, the aggregate comprehensive income information is not more value-relevant, but disaggregating other comprehensive income into several items has the biggest explaining power.
相对于净利润,综合收益总额信息并不具有更高的价值相关性,但是分项列报其他综合收益各项目具有最高的解释力度。 - According to comprehensive income theory, we can make the issues of report supplement each other, contrast each other, improving the quality of the accounting information.
按照全面收益理论,可以使报告项目相互补充,相互对照,提高会计信息的质量。
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