The Contrast Research of Presentation and Disclosure about other Comprehensive Income

Abstract:

This article compares and analyzes the distinguish between the accounting standards for enterprises in our country about other comprehensive income reporting and disclosure of financial accounting standards from the IAS (International Accounting Standards) and the FASB in the United States, through four aspects as the meaning of other comprehensive income, the concrete content and accounting, presentation and disclosure.

• Periodical: Applied Mechanics and Materials (Volumes 687-691)
• Pages: 5080-5084
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.687-691.5080
• Online since: November 2014
• Authors: Xing Wei*
• Keywords: Accounting Standard, Disclosure, Other Comprehensive Income, Presentation

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