Accounting Income vs. Economic Income-优快云博客

本文探讨了会计收益与经济收益的区别。会计收益只认可已实现的损益，而不包括未实现的部分。相比之下，经济收益则将所有类型的损益都纳入考量范围。此外，文章还讨论了美国通用会计准则（US GAAP）和国际财务报告准则（IFRS）在资产估值方面的不同方法。

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Accounting income or loss recognizes realized gains and losses, and does not recognize unrealized gains and losses. Economic income or loss recognizes all gains and losses, whether realized or unrealized.

(收益有2种)

There are exceptions to the methodology of reporting net income, based solely on the historical cost of acquired assets. US GAAP includes the principle of “Mark to Market Accounting.” Under this accounting principle, valuation of commodities, securities and other financial instruments on a company’s balance sheet are based on the market values of such assets.

（有特例；在这种情况下，Accnt Inc也使用market value，不管是否realized）

IFRS（International Financial Reporting Standards） mandates adjustment of many assets to a market value, which adjustments would be/ are included in the calculation of accounting income.

(IFRS直接使用market value，也不管realized与否)

REFERENCE:

http://www.wikicfo.com/Wiki/%28S%28nuicncbk55e3wuu3sgbgiw55%29%29/Accounting%20Income%20vs%20Economic%20Income.ashx