其他综合收益项目的列报与披露是上市公司2009年年报中新增的内容。从上市公司2009年年报其他综合收益列报与披露情况看,由于消化理解时间较短等原因,部分公司对其他综合收益项目的列报与披露存在一定问题,其中主要的问题是对其他综合收益的判定。澄清其他综合收益项目可能会产生误解或存在争议的事项,将有助于提高其他综合收益列报与披露的信息含量。 The presentation and disclosure of other comprehensive income items are newly added contents in the 2009 annual report of the listed company. According to the presentation and disclosure of other comprehensive income of the Listed Company in 2009 Annual Report, some companies have some problems with the presentation and disclosure of other comprehensive income projects due to the short time of comprehension of digestion, etc., among which the main problem is that for other comprehensive Judgment of revenue. Clarifying that other comprehensive income items may be misleading or controversial will help to improve the information content of other comprehensive income presentation and disclosure.