2014年新修订的会计准则在长期股权投资的会计核算方面做了重大的调整,相应的,长期股权投资在会计核算上也与之前产生了较大的差异。本文从长期股权投资的初始计量和后续计量两个方面入手,从个别财务报表和合并财务报表两个层面,对于这种变化做了相应的研究,对新准则核算方法进行例证。 The newly revised accounting standards in 2014 made major adjustments in the accounting of long-term equity investments. Correspondingly, the long-term equity investments also made significant discrepancies in accounting before they became available. This article starts with two aspects of the initial measurement and subsequent measurement of long-term equity investment. From the two aspects of individual financial statements and consolidated financial statements, this article makes a corresponding study on this change and exemplifies the new accounting method.