Research On The Disclosure Of Infrequent Earning

In China's market environment, the net income has a special role of information, both IPO and the issuance, or increase by transferring stock shares, the design of exit mechanisms, net income is an essential reference for the company. With the development of capital markets, disclosure of net information is an important subject of the theoretical circle. Compared to operating income, there has been considerable controversy about non-recurring gains and losses disclosed. In 2003, in the new revised guidelines, IASB eliminated the "extraordinary items" in the table and the disclosure of the notes, which is non-recurring gains and losses of previous disclosure of a major change. As convergence of accounting standards between China and the international, such changes will undoubtedly non-recurring gains and losses of the disclosure have a significant impact. This article is normative research methods and comparative analysis using deductive methods, criteria by foreign non-recurring gains and losses related to the disclosure of comparison and analysis of non-recurring gains and losses of our disclosure system defects, the disclosure of listed companies by means of AH format and content comparison, and the new accounting standards were in accordance with China and Hong Kong Financial Reporting Standards difference between net profit disclosed in the analysis of the "concept of comprehensive income" under the classification of income and reporting issues, to improve our non-recurring gains or losses on the table and the new notes The disclosure provides some basis. The paper first introduces the FASB and the IASB and the ASB in non-recurring gains of research, including the definition of non-recurring gains and losses, meaning and definition of the relevant standards. On this basis, summarizing the conclusions of these studies guidelines for development in the case of the application process. Next is the theory of non-recurring gains and losses of, mainly on the concept of income "concept of current operating performance" and the "concept of comprehensive income," two views, standard setters have been looking for the balance of the two income concepts. And gradually developed in the guidelines tend to "comprehensive income concept," the earnings model, which for the study of non-recurring items provides a theoretical basis. This article focuses on the AH listed companies disclosed non-recurring gains and losses comparative study, including the income statement format and content of the comparative analysis, in accordance with new accounting standards of China and Hong Kong Financial Reporting Standards reports net profit of differences, as well as variance analysis. Finally, discusses the "concept of comprehensive income" under the categorization of income based on the research progress, the improved non-recurring profit and loss account of disclosure and disclosure of the proposal sheet.