2011•Unpublished venueRequires access
The analysis of comprehensive income indication present in income statement
Yongchen Li, Qi Zhang, Xi Cao
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Abstract
The Financial Management Department made new demands on the income statement of the presentation of format in the; issued in June 2009. It requires adding comprehensive income indication in income statement, including two items “other comprehensive income” and “comprehensive income amount”.[1]In view of this, this paper carries on the preliminary analysis on the necessities and the defects of the problem that comprehensive income indication presented in income statement.