Now, FASB, ASB and IASC have been done prominent achievements in this field: To improve the traditional Income Statement, and report the Comprehensive Income.

• 美国、英国以及国际会计准则委员会在这一领域的改革做出了巨大的成就：改进传统表，编报全面收益报告，将已确认的利得和损失纳入收益报告。