信阳师范学院学报（哲学社会科学版）Issue(2)：55-58,4.
财务报告目标与收益报告模式关系研究
Study on the Relationship between the Objective of Financial Reporting and Earnings Report Mode
摘要
Abstract
As an important part of the financial reporting system, the contents and reporting model of earnings reports depend on the ob⁃jective of financial reporting. Based on the current business outlook under the concept of fiduciary duty to confirm earnings, the usual way is to use the historical cost measurement proceeds, follow the accrual basis, use the revenue and expense view calculated income, and to be consistent with the traditional income reporting requirements. The view to profit and loss account under the useful decision to confirm earnings, it is better to use fair value measurement attribute of the proceeds, follow the cash flow, calculate by asset and liabil⁃ity view revenue and keep consistent with the comprehensive income reporting requirements. Along with the changing economic environ⁃ment, objectives of financial reporting by the"fiduciary responsibility" to"useful decision" changes, earnings reports should transform from the traditional income reporting to comprehensive income reporting.关键词
财务报告目标/收益确认和计量/收益报告Key words
the objective of financial reporting/revenue recognition and measurement/earnings report mode分类
管理科学引用本文复制引用
殷涛..财务报告目标与收益报告模式关系研究[J].信阳师范学院学报（哲学社会科学版）,2015,(2):55-58,4.基金项目
河南省教育厅人文社会科学研究项目 （）
