会计准则经过修订后,长期股权投资在核算标准上发生了很多变化。将新准则与旧准则进行比较,新准则在定义、范围、初始及后续计量等诸多方面均进行了不同程度的改动。这种改动均会对企业生产产生影响,因此,对新准则下长期股权投资对企业的影响进行深入研究具有重要意义。 After the revision of accounting standards, long-term equity investments have undergone many changes in accounting standards. Comparing the new standard with the old one, the new standard changes in varying degrees in many aspects such as definition, scope, initial and follow-up measurement. Such changes will have an impact on the production of enterprises. Therefore, it is of great significance to study the impact of long-term equity investments on enterprises under the new standards.