International Comparison and Harmonization of Income Elements and Its References to China
- 管理学院－已发表论文 
各国财务会计概念框架中的损益要素存在重要差异,表现在损益要素的构成和要素的内涵、外延方面。通过国际比较,指出收益的两种观点、收入(费用)与利得(损失)是否分列、是否单独设置业绩要素等实质性分歧。在损益要素国际协调的背景下,对我国损益要素的重构提出建议。There are important differences among major countries' income elements in financial accounting concept frameworks, including the structure and ,the essence and the scope of income elements. Material conflicts are discussed, such as two views of income, combination or separation of revenues ( expenses ) and gains (losses ), existence or cancellation of performance element by international comparison. Based on international harmonization of income elements, some suggestions are put forward to rebuild our country's income elements.