对新会计准则下长期股权投资的理解

The Understanding of the Long-term Equity Investment under the New Accounting Standard

介绍了新企业会计准则中长期股权投资的初始计量,阐述了成本法和权益法的适用范围、核算方式及其相互转换,探讨了长期股权投资的减值处置方法。

This paper introduces the initial measurement of the long-term equity investment under the new accounting standard, expounds the applicability, accounting methods and mutual transformation of the cost method and equity method, and probes into the depreciation processing method for the long-term equity investment.