1 摘 要二十世纪末，经济全球化的趋势和科技的快速发展催生了各种金融工具及其衍生品。各种金融衍生工具价值的变动对企业未来收益预期产生了强烈的冲击，企业所处的会计环境发生了越来越大的变化。在这种情况下，传统的“当前经营业绩”报告的模式一直未能充分反映企业的盈利能力,不能满足财务报告使用者对决策信息的需要。因此，世界的会计理论界和实务界掀起了改变报告收入模式的浪潮。本文通过一系列会计准则制定和修订的轨迹，从其他综合收益的概念和特点出发，探讨其他综合收益和资本公积显著的区别，以及其他综合收益的会计处理，以提供可靠和有效的信息,帮助信息使用者做出决策。关键词：其他综合收益 综合收益 会计实务处理21AbstractAt the end of the twentieth century, the trend of economic globalization and the rapid development of science and technology have spawned various financial instruments and their derivatives. The changes in the value of various financial derivatives have had a strong impact on the expected future earnings of the enterprise, and the accounting environment in which the enterprises are located has undergone more and more changes. In this case, the traditional "current operating performance" report model has not been able to fully reflect the profitability of enterprises, financial statements can not meet the needs of users of decision-making information. As a result, the world's accounting theory and practice circles set off a wave of changing the reporting revenue model. In this paper, through a series of accounting standards to develop and revise the trajectory, from the other comprehensive benefits of the concept and characteristics of other comprehensive income and capital reserves to explore the significant differences, as well as other comprehensive income accounting treatment to provide reliable and effective information, Help information users make decisions.Key words: other consolidated income...
