Response to FASB Exposure Draft, "Proposed Statement of Financial Accounting Standards- Reporting Comprehensive Income"
总结了财务会计准则委员会对FASB征求意见稿的回应，支持要求报告全面收益及其组成部分，认为这有助于国际财务绩效比较，并解决当前部分全面收益项目绕过业绩报表的问题。
Abstract This article summarizes the response of the Financial Accounting Standards Committee to the Financial Accounting Standards Board Exposure Draft, "Proposed Statement of Financial Accounting Standard: Reporting Comprehensive Income." The Committee strongly supports the Board's initiative to require reporting of comprehensive income and its components. It is suggested that the comprehensive income reporting can lead to a more consistent basis for international comparisons of financial performance and addresses our concerns that an increasing number of items that meet the definition of comprehensive income currently bypass reporting in a performance statement.