The Case Analysis of Presentation and Disclosure about other Comprehensive Income
2014 ◽
Vol 687-691
◽
pp. 4691-4694
Keyword(s):
This article selects the financial statement established by the CNPC(China National Petroleum Corporation) for the year 2013 according to the Chinese accounting standard for business enterprises as an example, analysis of the problems of presentation and disclosure of other comprehensive income in our country, and contrast and analyze the stipulation about other comprehensive income presentation and disclosure stipulated by the IAS (International Accounting Standards) and FASB statements.
2014 ◽
Vol 687-691
◽
pp. 5080-5084
2016 ◽
Vol 90
(1/2)
◽
pp. 41-49
2017 ◽
Vol 1
(2)
◽
pp. 13-18
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2012 ◽
Vol 39
(1)
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pp. 1-51
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2014 ◽
Vol 26
(2)
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pp. 313-344
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Vol 90
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pp. 471-485
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pp. 133-144
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Vol 16
(12)
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pp. 1