The Case Analysis of Presentation and Disclosure about other Comprehensive Income

Xing Wei

doi:10.4028/www.scientific.net/AMM.687-691.4691

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 687-691The Case Analysis of Presentation and Disclosure...

The Case Analysis of Presentation and Disclosure about other Comprehensive Income

Abstract:

This article selects the financial statement established by the CNPC(China National Petroleum Corporation) for the year 2013 according to the Chinese accounting standard for business enterprises as an example, analysis of the problems of presentation and disclosure of other comprehensive income in our country, and contrast and analyze the stipulation about other comprehensive income presentation and disclosure stipulated by the IAS (International Accounting Standards) and FASB statements.

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Periodical:

Applied Mechanics and Materials (Volumes 687-691)

Pages:

4691-4694

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.687-691.4691

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Online since:

November 2014

Authors:

Xing Wei

Keywords:

Accounting Standard, Financial Statements, Other Comprehensive Income

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