Applying Reporting of Comprehensive Income in China

Xiaoyan Liu, Yunan Liu

Abstract


This paper discusses the characteristics of comprehensive income and how to apply reporting of comprehensive income
in China. Through a detailed analysis, we summarize the situation of current performance reporting type, and give some advices on how to apply comprehensive income reporting in China, to provide investors and creditors more
comprehensive and relevant performance information. There are two steps advised to be applied in China to update the
current income reporting to comprehensive income reporting.

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International Journal of Marketing Studies  ISSN 1918-719X(Print) ISSN 1918-7203(Online)

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