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20世纪30年代以来,损益表在财务报告体系中一直占据核心地位,但到了20世纪70年代以后,由于企业面临的经济环境日趋多变以及企业自身活动复杂性不断提高,企业非经营活动的收益来源越来越多,在一些特殊的准则中,对某些很有可能实现(例如已赚得)但尚未实现的项目已允许当作利得来确认,如外币折算调整差额、未实现的证券销售利得、固定资产重估价盈余等,但这些利得和损失通常是绕开损表而在资产负债表中的所有者权益部分来确认的。更重要的是,随着衍生金融工具的兴起和发展,根据历史成本原则和实现原则,大多数的衍生工具无法在
Since the 1930s, the profit and loss account has always occupied the core position in the financial reporting system. However, after the 1970s, due to the ever-changing economic environment and the complexity of the activities of enterprises, the profit and loss of non-operating activities There are more and more sources. In some special guidelines, some projects that are very likely to be realized (for example, earned) but not yet realized have been allowed to be recognized as gains, such as adjustments for foreign currency translation adjustments and unrealized sales of securities Profits, revaluation surplus of fixed assets, etc., but these gains and losses are usually confirmed by bypassing the loss statement in the owner’s equity section of the balance sheet. More importantly, with the rise and development of derivative financial instruments, according to the historical cost principle and the principle of realization, most derivatives can not