| 1. | The recognition and measurement also involve difficult accounting problems , such as derivative financial instrument accounting , inflation accounting , intangible assets accounting and accounting for foreign currency statement translation , etc . . two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income
本文创新性研究主要包括:首先,根据现有的经济学和会计学理论分析和总结了关于全面收益问题的理论基础;其次,在对各国财务业绩报告改革进行归纳分析的基础上,借鉴国外研究成果提出了全面收益的“彩色报告模式” 。 |
