孫 銀植

The project [Presentation of Financial Statement] is included inside a Joint project which IASB and FASB aims for an international convergence of the accounting standards. In this project the current term of Profit or Loss as measure of business achievements has been deleted and considered repeatedly a revolutionary suggestion which places the comprehensive income instead of it. Adjustment concerning the concept of the Japanese standard which regards as the most important factor the profit or loss as a measure of business achievements besides the concept of IFRS which abbreviates the profit and loss conceptions into the term the comprehensive income is one of the issues concerning an IFRS introduction. In this thesis I am trying to compare and study the introduced standards of comprehensive income which is issued officially with the combination of IASB and FASB international convergence in terms of developing IFRS.