School of Management, Shanghai university, Shanghai 201800, China
As the fair value is applied, the growth of financial instruments and derivatives, more and more attention has been paid to the Comprehensive Income View which can meet the needs of investors. China's current development of Comprehensive Income View is still in the primary stage, the part about Other Comprehensive Income in Accounting Standard needs to be further improved urgently. At the same time, there are some problems in the confirmation and measurement methods of this project. Starting from these problems, this paper lists the problems in the confirmation and measurement of Other Comprehensive Income, analyzes its causes and puts forward the targeted solutions through the comparison with International Accounting Standards. To the early perfection of Accounting Standards put forward my own thoughts and suggestions.
Other Comprehensive Income, Accounting confirmation, Accounting measurement, Comprehensive Income View
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