CAJ | 학술논문

为了实现与国际财务报告准则的持续全面趋同,财政部要求上市公司自2009年起须在利润表内列报＂其他综合收益＂与＂综合收益总额＂,自2014年起须在利润表附注中披露其他综合收益各项目的期初和期末余额及其调节情况。这将向投资者直接列示当期其他综合收益的信息和间接披露累计其他综合收益的信息。本文以2009-2013年我国上市公司为样本,检验了当期其他综合收益与累计其他综合收益的价值相关性和预测能力。研究发现：当期其他综合收益具有增量价值信息含量,但却不能预测企业未来业绩;累计其他综合收益不但具有增量价值信息含量,且能用于预测企业未来业绩;累计其他综合收益价值相关性高于当期其他综合收益。
위료실현여국제재무보고준칙적지속전면추동,재정부요구상시공사자2009년기수재리윤표내렬보＂기타종합수익＂여＂종합수익총액＂,자2014년기수재리윤표부주중피로기타종합수익각항목적기초화기말여액급기조절정황。저장향투자자직접렬시당기기타종합수익적신식화간접피로루계기타종합수익적신식。본문이2009-2013년아국상시공사위양본,검험료당기기타종합수익여루계기타종합수익적개치상관성화예측능력。연구발현：당기기타종합수익구유증량개치신식함량,단각불능예측기업미래업적;루계기타종합수익불단구유증량개치신식함량,차능용우예측기업미래업적;루계기타종합수익개치상관성고우당기기타종합수익。
To align with international financial reporting standards, the Ministry of Finance required listed companies present other comprehensive income in the income statement since 2009, additionally disclose balance and adjustments of other comprehensive income on item-by-item basis since 2014. In doing so, this will provide investors with current information of other comprehensive income directly, and disclose information of other accumulated comprehensive income indirectly. This paper examines value relevance and predicative power of other current comprehensive income and other accumulated comprehensive income from 2009 to 2013 in China. We find that other current comprehensive income is with incremental va va lis ue information but cannot predict future performance. Other accumulated comprehensive income is with incremental ue information and is higher than current other comprehensive income, and it can better predict future performanceof ed companies.