Иностранные языки : Всесторонний Доход (english) - (реферат)

Всесторонний Доход (english) - (реферат)

Дата добавления: март 2006г.

    Comprehensive Income

“Comprehensive Incomeis the change in equity (net assets) of an entity during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. It includes net income and other revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income but excluded from net income. Some parts of comprehensive income presently bypass the income statement and are reported in a separate equity section of the balance sheet. " Comprehensive income consists of two main categories of net income and other comprehensive income.

"Net income is an enterprise performance measure favored by many financial statement users. However, several income items are not shown on the income statement. Numerous groups of financial statement users have called for revision of the number of income items that bypass the income statement. The accumulated balances of these items are currently reported in permanent equity accounts in the balance sheet, not on the income statement. Although discussed in U. S. accounting literature for over twenty years, the concept of a comprehensive income that captures these income items first became popular outside the United States. The first accounting standard addressing the issue was enacted in Europe. In 1992, the United Kingdom Accounting Standards Board issued Financial Reporting Standard 3 that introduced a statement of total recognized gains and losses