代写论文：其他综合收入

代写论文：其他综合收入

与任何金融工具一样，金融工具或实体的预测能力是非常有用的，因为它显示了他们可以是有用的人使用它们来生成报告或使用他们的人来了解报告。由冈查罗夫和霍奇森（2011）的研究表明，净收入模型更好的预测现金流和占主导地位的综合收益模型。研究早在1999由美国达利瓦等人（1999）指出的一样了。也因此没有从OCI中受益很多。
由其他综合性收入发起的单一声明或两种声明的方法是不被所有国家接受的。例如，一个分析，进行了Cimini（2012）指出，综合收益的单独声明的选择很大程度上受到周围的单位87%家，为2009和2010。然而，通过率的变化，它被注意到，国家，如法国，德国和意大利表现出通过近88.6%，81.6%和91.5%的速度。采用不同的偏好不同的基础上的可能性，全面的收入组成部分和传统的收入成分。这在阿戈斯蒂尼和Marcon进行了一项研究的情况下更是如此（2013）。研究人员分析了一家意大利上市公司，在这里，它被认为是非常大的多数，约90%，已决定选择介绍两个独立的收入报表。然而，这种选择是由作者认为是在该国使用的会计格式的结果。会计计量是由国家采用的是与传统的系统类似，可以帮助那些非国际财务报告准则的国家竞争对手（费雷罗，2011）。
研究人员如DAS、藏（2007）目前，OCI组件可能不会造成显著的影响，而OCI值的前缀实际上可能是一个有用的预测因子。大的正的OCI值可以作为今后一个时期的净收入预测。在这样的背景下，澳大利亚通过OCI应该根据其组织实体问题的详细调查。

代写论文：其他综合收入

As with any financial instrument, the predictive power of the financial instrument or entity is very useful as it shows the way they can be useful for people who use them to either generate reports or the people who use them to understand the reports. Research by Goncharov and Hodgson (2011) indicates that the net income model was much better in predicting cash flows and dominated the comprehensive income model. Research as early as in 1999 conducted in the United States by Dhaliwal et al (1999) indicated the same. There has hence not been much benefit from the OCI.
The single statement or two statement approach that is initiated by the other comprehensive income is not accepted by all countries without concerns. For instance, an analysis that was carried out by Cimini (2012) states that the separate statement of comprehensive income is chosen largely by around 87% of the entities, as of 2009 and 2010. However the rates of adoption varies, it was noticed that countries such as France, Germany and Italy showed a rate of adoption of nearly 88.6%, 81.6% and 91.5%. The preferences in adoption vary based on possibilities for isolation of comprehensive income components and the traditional income components. This was especially true in the case of a research conducted by Agostini and Marcon (2013). Researchers analysed an Italian listed corporate, here it was seen that the very large majority, around 90%, had decided to select the presentation of two separate income statements. However this selection was argued by authors to be the result of the accounting format that was used in the country. The accounting measurement that is used by the country is similar with their traditional system and helps those non-IFRS national competitors (Ferraro, 2011).
Researchers such as Das, and Zang (2007) present that the OCI component might not result in statistically significant implications, however the prefix of OCI values might actually be useful as a predictor. Large positive OCI values can serve as a predictor for the next period net income. In this context Australia’s adoption of the OCI should be based on detailed investigations of the concerns of its organizational entities.