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<正>一、《企业会计准则第2号——长期股权投资》概述(一)长期股权投资的范围长期股权投资准则包括总则、初始计量、后续计量和披露四章。原《企业会计准则——投资》分为短期投资和长期投资两部分,将长期投资按是否属于权益性质又分为长期股权投资和长期债权投资。原准则的短期投资部分和长期债权投资部分
长期股权投资的会计处理
【摘 要】
：
<正>一、《企业会计准则第2号——长期股权投资》概述(一)长期股权投资的范围长期股权投资准则包括总则、初始计量、后续计量和披露四章。原《企业会计准则——投资》分为短
【机 构】
：
华北科技学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2007年06期
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