A new measure of financial performance: the comprehensive income -opinions and debates

机译：衡量财务绩效的新方法：综合收益-意见和辩论

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Performance represents a controversial notion, taking into consideration the multitude of meanings and dimensions used in order to define it, and on the other side the difficulty of measuring performance in the context of informational necessities of the different categories of stakeholders. In the recent years, different accounting regulation bodies are focused on a new measure of financial performance, the comprehensive income. The objective of our paper is to present the opinions related to the usefulness of comprehensive income in measuring the financial performance of an entity. The research methodology involves the study of the accounting literature.

机译：绩效代表了一个有争议的概念，其中考虑了定义绩效所使用的多种含义和维度，另一方面，在不同类别的利益相关者的信息需求的背景下，衡量绩效存在困难。近年来，不同的会计监管机构都将重点放在财务绩效的新指标即综合收益上。本文的目的是提出与综合收益在衡量一个实体的财务绩效的有用性有关的观点。研究方法涉及会计文献的研究。

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来源
《Applied economics, business and development》|2010年|p.186-191|共6页
会议地点 Sousse(TN);Sousse(TN)
作者
IRINA PASCAN;
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作者单位

Financial Accounting Department "Petru Maior" University Nicolae Iorga Street, No. 1, Tirgu Mures, Mures ROMANIA;

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会议组织
原文格式 PDF
正文语种 eng
中图分类世界经济、国际经济关系;
关键词
Comprehensive income; Performance; Accounting regulations; Financial statements; Stakeholders; Fairvalue;

机译：综合收入;性能;会计规定；财务报表；利益相关者；公允价值;

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1. Deconstructing Income and Income Inequality Measures: A Crosswalk from Market Income to Comprehensive Income [J] . Philip Armour, Richard V. Burkhauser, Jeff Larrimore The American economic review . 2013,第3期

机译：解构收入和收入不平等措施：从市场收入到综合收入的十字路口
2. Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation [J] . Steve Lin, Donel Martinez, Changjiang Wang, Journal of accounting, auditing & finance . 2018,第4期

机译：损益表中报告的其他综合收益是否更有价值？财务报表列报的作用
3. Integrating Financial and Non financial measures to measure the performance of commercial banks: Evidence from Tanzania [J] . Gwahula Raphael, Wang Manal Research Journal of Finance and Accounting . 2013,第3期

机译：综合财务和非财务措施来衡量商业银行的表现：来自坦桑尼亚的证据
4. A new measure of financial performance: the comprehensive income - opinions and debates [C] . IRINA PASCAN World Multiconference on Applied Economics, Business and Development . 2010

机译：金融绩效的新措施：综合收益 - 意见和辩论
5. Comprehensive strategic performance measures: The key success factors and associated measures employed by senior executives to develop and implement future strategies. [D] . Krumscheid, Ulrich. 2013

机译：全面的战略绩效指标：高级管理人员用来制定和实施未来战略的关键成功因素和相关指标。
6. Measuring health literacy combining performance-based and self-assessed measures: the roles of age educational level and financial resources in predicting health literacy skills. A cross-sectional study conducted in Florence (Italy) [O] . Chiara Lorini, Vieri Lastrucci, Diana Paolini, 2020

机译：衡量效率素质合并基于绩效和自我评估的措施：年龄教育水平和财政资源在预测健康识字技巧方面的作用。在佛罗伦萨（意大利）进行的横截面研究
7. Is total comprehensive income or net income better for the evaluation of companies' financial performance? [O] . Gazzola Patrizia, Amelio Stefano 2014

机译：全面收入总额或净收入对评估公司的财务绩效是否更好？

A new measure of financial performance: the comprehensive income -opinions and debates

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