一、会计准则对同一控制下股权投资的有关规定及存在的问题《企业会计准则第2号——长期股权投资》规定,同一控制下的企业合并,合并方以支付现金等作为合并对价的,应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。初始投资成本与支付的 I. Accounting Standards for Equity Investment under the Same Control and Existing Problems According to the provisions of Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment, business combinations involving enterprises under common control and the combining parties pay cash as the consideration for the merger, The initial investment cost of the long-term equity investment shall be the share of the book value of the owner’s equity of the combined party acquired on the merger date. Initial investment costs and payments