RI必须要建立在clean surplus的假设上吧？怎么会说RI违反了clean surplus呢？

目前见到过的关于cleansurplus的考题，基本上都是有comprehensive income adjustment item的因此不能用RI模型。

Clean surplus关系=什么?

Clean surplus assumes all non-owner source equity changes reflect net income and dividends. But the reality is equity can be affected by other comprehensive incomes, so this assumption does not hold in practice, unless you replace net income with comprehensive income in RI.