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其他综合收益是什么科...

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其他综合收益是什么科目

其他综合收益是什么科目
回答2 2023年02月04日
木棉老师

木棉老师

金牌答疑老师

经过奋斗,终于拨开了云雾,见到了日出,走上了阳光大道。面对取得的成绩,不要骄傲,再接再励,继续向前行。所以就跟老师来一起看看吧。

其他综合收益属于所有者权益类科目。

其他综合收益:其他综合收益,是指企业根据其他会计准则规定未在当期损益中确认的各项利得和损失。

一般情况下,属于其他综合收益的情况主要包括以公允价值计量且其变动计入其他综合收益的金融资产;确认按照权益法核算的在被投资单位其他综合收益中所享有的份额导致的其他资本公积的增加或者减少。其他综合收益分为不能重分类进损益的其他综合收益和可以重分类进损益的其他综合收益。

(一)以后会计期间不能重分类进损益的其他综合收益项目

1.重新计量设定受益计划净负债或净资产导致的变动;

2.按照权益法核算因被投资单位重新计量设定受益计划净负债或净资产变动导致的权益变动,投资企业按持股比例计算确认的该部分其他综合收益项目;

3.以公允价值计量且其变动计入其他综合收益的金融资产(权益工具)公允价值变动及外汇利得和损失。

(二)以后会计期间满足规定条件时将重分类进损益的其他综合收益项目

1.以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)产生的其他综合收益。

2.按照金融工具准则规定,对金融资产重分类按规定可以将原计入其他综合收益的利得或损失转入当期损益的部分。

3.采用权益法核算的长期股权投资。

4.存货或自用房地产转换为投资性房地产。

5.现金流量套期工具产生的利得或损失中属于有效套期的部分,直接确认为其他综合收益。

6.外币财务报表折算差额。

更多相关知识请点击:

会计凭证按其填制程序和用途分为什么

资产减值损失是什么科目

更多注册会计师知识点解读和考试重难点分析,可以查看注册会计师辅导书。

其他综合收益是什么科目的问题您看懂了吗,希望这个解答可以帮助到您,如果大家还想知道更多的可以关注我们牛账网哦!牛账网是专业的线上考证培训机构,能最大程度解决您的会计考证难题,还在等什么呢?赶快行动起来吧!

2023-02-04
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157****2515

157****2515

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2023-02-10
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