2014《CAS2-长期股权投资》在2006《CAS2-长期股权投资》的基础上对长期股权投资的核算范围和核算准则进行了重大调整,对企业和税收产生了重大影响,财务人员应熟悉调整差异并对实务进行合理处理。本文针对新旧准则下长期股权投资核算的差异进行比较以及调整差异对企业和税收的影响进行分析,希望能为大家在实际工作中提供借鉴。 2014 “CAS2-Long-term Equity Investment” Based on 2006 “CAS2-Long-term Equity Investment”, the scope and accounting standards of long-term equity investment have been greatly adjusted, which have a significant impact on the enterprise and taxation. The financial staff should be familiar with the adjustment differences And to deal with practical issues. This article analyzes the differences between the long-term equity investment accounting under the old and new standards and the impact of adjustment differences on the enterprises and taxation, hoping to provide reference for everyone in practical work.