作　　者： ; (张国昌）; ;

机构地区： 深圳大学经济学院

出　　处： 《证券市场导报》 2016年第11期4-12,共9页

摘　　要： 其他综合收益OCI的重分类是指原计入OCI的未实现利得和损失在实现时从OCI转至净损益的会计处理。本文利用手工收集的2009～2013年上市公司OCI重分类数据，发现市场对OCI重分类给予了增量定价，这种增量定价主要是市场对在经济上具有重大性的可供出售金融资产利得和损失的转回给予增量定价引起的。定价原因在于其持久性和对未来盈利的预测能力。研究发现支持当前OCI重分类的会计实务，以及会计准则近期对OCI进行分类列报的修改。 The reclassification of other comprehensive income （OCI） refers to the accounting treatment that unrealized gains and losses originally included in the OCI are transferred into net profits and lossesat theirrealization. Using the hand-collected OCI reclassification data of listed companies between 2009 and 2013, this paper finds that the market gives incremental pricing to the reclassification of OCI, and the incremental pricing results mainly from the market incremental pricing of reversing of the gains and losses of available for sale financial assets having economic significance. The pricing of the reclassification of OCI and its components is because of their persistence and predict ability of future earnings. The findings support the current accounting practices of OCI reclassificationand the modifications that the accounting standards recently made about thepresentation of OCI classification.

关 键 词： 其他综合收益 重分类 市场定价

领　　域： [经济管理—企业管理] [经济管理—国民经济]