國際財務報告準則IFRS对大家的影响

歎名菜

越来越不会看财报,都不知綜合損益表（total Comprehensive Income） 是什么虾米

williamnkk81

回复 1# 歎名菜


    Financial Analysis
Comprehensive income attempts to measure the sum total of all operating and financial events that have changed the value of an owner's interest in a business. It is measured on a per-share basis to capture the effects of dilution and options. It cancels out the effects of equity transactions for which the owner would be indifferent; dividend payments, share buy-backs and share issues at market value.
It is calculated by reconciling the book value per-share from the start of the period to the end of the period. This is conceptually the same as measuring a child's growth by finding the difference between his height on each birthday. All other line items are calculated, and the equation solved for comprehensive earnings. [2]      Shareholders' Equity, beg. of period (per share)    - Dividends paid (per share)    + Shares issued (premium over book value per share)    - Share buy-backs (premium over book value per share)    + Comprehensive Income (per share)    ------------------------------------------     = Shareholders' Equity, end of period (per share)