CAJ | 학술논문

2013年7月，国际会计准则理事会（IASB）发布了财务报告概念框架讨论稿，其中第八部分从概念层次讨论了综合收益相关问题，提出其他综合收益的三类别分类方式和两途径重分类模式，从宏观角度对综合收益相关问题建立一种规范性架构。IASB的这种改革思路值得肯定，但讨论稿未能触及概念层次最根本的问题，没有提出清晰有效的标准来区分损益与其他综合收益，三类别分类方式和两途径重分类模式存在一定缺陷。中国应跟踪国际财务报告准则改革方向，致力于财务业绩报告改革，从企业会计准则的基本准则与具体准则两个层面，明晰综合收益及其相关概念并改进计量与列报规范，通过鼓励学术研究、加强实务操作指导，促进综合收益概念框架构建与准则体系的完善。
2013년7월，국제회계준칙리사회（IASB）발포료재무보고개념광가토론고，기중제팔부분종개념층차토론료종합수익상관문제，제출기타종합수익적삼유별분류방식화량도경중분류모식，종굉관각도대종합수익상관문제건립일충규범성가구。IASB적저충개혁사로치득긍정，단토론고미능촉급개념층차최근본적문제，몰유제출청석유효적표준래구분손익여기타종합수익，삼유별분류방식화량도경중분류모식존재일정결함。중국응근종국제재무보고준칙개혁방향，치력우재무업적보고개혁，종기업회계준칙적기본준칙여구체준칙량개층면，명석종합수익급기상관개념병개진계량여렬보규범，통과고려학술연구、가강실무조작지도，촉진종합수익개념광가구건여준칙체계적완선。
IASB issued discussion paper A Review of the Conceptual Framework for Financial Reporting on July 2013,analyzing issues related to comprehensive income on a conceptual level in section 8. Two methods of recycling and three categories of comprehensive income were proposed in this discussion paper.IASBs efforts in financial performance reporting system construction and comprehensive income conceptual framework development are worthwhile,but this discussion paper still fails to address the fundamental problems of comprehensive income and some concepts raised are basically flawed.To improve financial performance reporting system and related accounting standards in China, it is necessary to follow international trend of accounting standards reform.The process of convergence to the international financial reporting can be facilitated by encouraging more academic research and practical guidance.