丧失控制权当期原母公司的会计处理规则趋于复杂化,技术层面的理解难度较大。在我国企业会计准则体系框架下,当母公司减持行为导致其丧失控制权时,投资企业(原母公司)应将其对被投资企业(原子公司)长期股权投资的后续计量由成本法追溯调整 The loss of control of the original parent company’s accounting rules tend to be complicated, the technical level of understanding is more difficult. Under the framework of the Chinese Accounting Standard for Business Enterprises, when the parent company loses its controlling power through the act of reducing its shareholding, the investment enterprise (the original parent company) should retroactively adjust the subsequent measurement of its long-term equity investment in the invested enterprise (the subsidiary) by the cost method