31 7月 英国毕业论文挂了：国际发展
A background summary of ‘Other Comprehensive reporting’ is presented in this research. The OCI has been critiqued in the accounting circles and the research circles and a brief summation of these critical perspectives are presented, followed by a discussion on international developments that could affect Australia’s reporting framework and entities with respect to OCI.
Organizational reporting of finances has come into greater scrutiny after many financial scandals defrauding investors and other stakeholders. In this context revisions are made to the type of financial controls, frameworks that can be used by governances and also the audit management that will be employed. From the Governance end, corporations are mandated to disclose their financial statements to the public. This research report presents the background context for the reporting of a financial entity-the Other Comprehensive Income and the implications of these changes when it comes to financial reporting for an organization.
The other comprehensive income was one of the many topical areas that were proposed in a Discussion Paper published by the International Accounting Standards Board (IASB, 2013a). Section 8 of this discussion paper presents the proposal for a statement of comprehensive income OCI. This section is helpful for distinguishing between profit, loss and the OCI. IASB recommendation with respect to these entities is that they be retained and marked by (sub) totals.