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ACCA SBR知识点：损益和其他综合收益的概念
文章来源：ACCA全球官网
发布时间：2021-12-13 10:54
阅读：581次
本文解释了有关损益和其他综合收益表中应在何处确认损益（即何时应在损益中确认以及何时在其他综合收益中确认）的现行规则和概念性辩论。
Concepts of profit or loss and other comprehensive income
This article explains the current rules and the conceptual debate as to where profits and losses should be recognised in the statement of profit or loss and other comprehensive income–ie when should they be recognised in profit or loss and when in the other comprehensive income.Further,it explores the debate as to whether it is appropriate to recognise profits or losses twice!
●Recycling(the reclassification from equity to P&L)
●Double entry
●Different approaches to reclassification
●No OCI and no reclassification
●Narrow approach to the OCI
●Broad approach to the OCI
The performance of a company is reported in the statement of profit or loss and other comprehensive income.IAS®1,Presentation of Financial Statements,defines profit or loss as‘the total of income less expenses,excluding the components of other comprehensive income’.Other comprehensive income(OCI)is defined as comprising‘items of income and expense(including reclassification adjustments)that are not recognised in profit or loss as required or permitted by other International Financial Reporting Standards(IFRS®).Total comprehensive income is defined as‘the change in equity during a period resulting from transactions and other events,other than those changes resulting from transactions with owners in their capacity as owners’.
It is a myth,and simply incorrect,to state that only realised gains are included in the statement of profit or loss(SOPL)and that only unrealised gains and losses are included in the OCI.For example,gains on the revaluation of land and buildings accounted for in accordance with IAS 16,Property Plant and Equipment(IAS 16 PPE),are recognised in OCI and accumulate in equity in Other Components of Equity(OCE).On the other hand,gains on the revaluation of land and buildings accounted for in accordance with IAS 40,Investment Properties,are recognised in SOPL and are part of the Retained Earnings(RE).Both such gains are unrealised.The same point could be made with regard to the gains and losses on the financial asset of equity investments.If such financial assets are designated in accordance with IFRS 9,Financial Instruments(IFRS 9),at inception as Fair Value Through Other Comprehensive Income(FVTOCI)then the gains and losses are recognised in OCI and accumulated in OCE.Whereas if management decides not to make this election,then the investment will by default be designated and accounted for as Fair Value Through Profit or Loss(FVTP&L)and the gains and losses are recognised in SOPL and become part of RE.
There is at present no overarching accounting theory that justifies or explains in which part of the statement gains and losses should be reported.So rather than have a clear principles based approach what we currently have is a rules based approach to this issue.It is down to individual accounting standards to direct when gains and losses are to be reported in OCI.This is clearly an unsatisfactory approach.It is confusing for users.
In March 2018 the Board published its Conceptual Framework for Financial Reporting.This addressed the issue of where to recognise gains and losses.It suggests that the SOPL should provide the primary source of information about the entity’s financial performance for the reporting period.Accordingly the SOPL should recognise all income and expense.However,the Board may also provide exceptional circumstances where income or expenses arising from the change in the carrying amount of an asset or liability should be included in OCI.This will usually occur to allow the SOPL to provide more relevant information or provide a more faithful representation of an entity’s performance.Whilst this may be an improvement on the absence of general principles,it might be argued that it does not provide the clarity and certainty users crave.
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