关于企业长股权投资核算到会计报表列报的全过程,主要涉及到三个相关会计准则:《企业会计准则——长期股权投资》、《企业会计准则——企业合并》、《企业会计准则——合并财务报表》。“长期股权投资”和“企业合并”主要涉及对应经济事项的会计核算,“合并报表”主要涉及合并会计报表列报事宜。但三个准则均未明确规范“长期股权投资”后续有 There are three related accounting standards in the whole process of accounting for long-term equity investment from accounting to presentation of financial statements: “Accounting Standards for Business Enterprises - Long-term Equity Investments”, “Accounting Standards for Business Enterprises - Business Combinations” and “Accounting Standards for Business Enterprises - -Consolidated Financial Statements”. “Long-term equity investment ” and “Business combination ” mainly related to the accounting of economic issues, “Consolidated statements ” mainly related to the consolidation of financial statements presentation. However, none of the three norms explicitly regulate “long-term equity investment” followed