Academic Research and Standard-Setting: The Case of Other Comprehensive Income
探讨了综合收益报告的学术研究如何与FASB和IASB的准则制定工作相联系，指出了FASB概念框架中缺乏对综合收益子类别（包括收益）统一定义的弱点，并提出了分配综合收益的若干属性，旨在激励准则制定者和研究者进一步探索其他综合收益与收益的区别。
SYNOPSIS: This paper links academic accounting research on comprehensive income reporting with the accounting standard-setting efforts of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). We begin by discussing the development of reporting other comprehensive income, and we identify a significant weakness in the FASB's Conceptual Framework, in the lack of a cohesive definition of any subcategory of comprehensive income, including earnings. We identify several attributes that could help allocate comprehensive income between net income, other comprehensive income, and other subcategories. We then review academic research related to remaining standard-setting issues, and identify gaps in academic research where hypotheses could be developed and tested. Our objectives are to (1) stimulate standard-setters to better conceptualize what is meant by other comprehensive income and to distinguish it from earnings, and (2) stimulate researchers to develop and test hypotheses that might help in that process.