其他综合收益

本文首次对其他综合收益的信息含量进行实证检验。

For the firsttime , this paper carried on the empirical research of the other comprehensive income .

同时，对于可供出售金融资产公允价值变动产生的未实现损益，用其他综合收益反映出的信息更具有相关性。

Meanwhile , the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant .

而IFRS9对金融资产的分类依据主要是依据业务模式测试和合同现金流量特征测试，把可供出售金融资产期间价值的变动计入其他综合收益，并引入FV-OCI模式，处置时不允许转入损益。

The classification in IFRS 9 is mainly based on testing and contract business model based on cash flow characteristics of the test , the change of financial assets available for sale introduced the FV-OCI mode , which does not allow disposal profit or loss .

实证结果显示其他综合收益与盈余管理具有显著的负相关关系，且披露格式的变化更能有效地抑制盈余管理。

The results are that the two have negative correlation with each other and the more transparent disclosure format is , the more suppressive the comprehensive income information are to earning management .

同时建议对实务中已经存在的会计准则中尚未规定但属于其他综合收益性质的事项，如保险公司的影子会计影响数等，尽快做出明确规定。

Meanwhile , suggesting that items belonging OCI are in practice but do not regulate in accounting standard , such as the influence number of Shadow accounting in assurance companies , should be regulated as soon as possible .

换言之，在金融负债公允价值变动损益列报为其他综合收益的情况下，个体投资者才能够对信用风险变化进行正确区分。

That is , only when the presentation format of the fair value change of financial liabilities is other comprehensive income , can individual investors correctly differentiate the credit risk change direction by their investment judgments . 3 .

2009年综合收益及其他综合收益列报的明确及相应调整并未提高综合收益的价值相关性，并且也对投资者准确理解其他综合收益产生了一定影响。

Third , the disclosure ( defined and adjusted in 2009 ) of comprehensive income and other comprehensive income cannot enhance the value relevance of comprehensive income , and also affect on investors to accurately understand the other comprehensive income .

现在其他综合收益的明细构成只是在报表附注中得以体现，随着改革的进一步深化，报表使用者阅读报表能力的提高，全面收益可以构建一套完整的准则体系，包括确认、计量和列报。

Now the details of other comprehensive income are reflected in the notes . With the further reform and improvement of reading the report , it seems that constructing a complete set of standards system of CI including the recognition , measurement and presentation is needed .