财政部新颁布的会计准则规定长期股权投资适用《企业会计准则第2号——长期股权投资》,新准则在更大的范围内使用公允价值,引入了可辨认净资产公允价值的概念,重新规定了商誉的核算方法,权益法处理及减值处理等几个方面也同原规则有很大变化。这些变化标志着我国会计准则与国际会计准则更加接近。 The new accounting standards promulgated by the Ministry of Finance stipulate that “Accounting Standards for Enterprises No. 2 - Long-term equity investments” shall apply to long-term equity investments. The new standard uses fair values ​​within a larger scope and introduces the concept of identifiable fair value of net assets, Goodwill provides accounting methods, equity method of dealing with impairment and several other aspects of the original rules also have great changes. These changes indicate that our accounting standards and international accounting standards are closer.