by practical consideration, the principles to be abided by in introducing comprehensive income report in china, the ways of reporting and the main contents to reveal are proposed.
根据国情,并借鑒英美等国用全面收益报告改进财务报表的做法,提出在我国推行全面收益报告应遵循的原则及其报告方式和重点披露的内容,以体现报表的现实性。