损益等综合概念.pdfVIP

CONCEPTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE E This article ex ins the current rules and the conceptual debate as to where in the statement of comprehensive e, profits and losses should be recognised – ie when should they be recognised in profit or loss and when in the other comprehensive e. Further, it explores the debate as to whether it is appropriate to recognise profits or losses twice! The performance of a is reported in the statement of profit or loss and other comprehensive e. IAS 1, Presentation of Financial Statements, defines profit or loss as ‘the total of e less expenses, excluding the components of other comprehensive e’. Other comprehensive e (OCI) is defined as comprising ‘items of e and expense ( luding reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs’. Total comprehensive e is defined as ‘the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners’. It is a myth, and simply orrect, to state that only realised gains are luded in profit or loss (P/L) and that only unrealised gains and losses are luded in the OCI. For example, gains on the revaluation of land and buildings accounted for in accordance with IAS 16, Property nt and Equipment (IAS 16 PPE), are recognised in OCI and accumulate in equity in Other Components of Equity (OCE). On the other hand, gains on the revaluation of land and buildings accounted for in accordance with IAS 40, Investment Properties, are recognised in nd are part of the Retained Earnings (RE). Both such gains are unrealised. The same point could be made with regard to the gains and losses on the financial asset of equi