长期股权投资的核算是会计学习和实务操作的一个重点难点,2006年的《企业会计准则》较之旧准则有了很大的改变,企业在进行核算时从旧准则到新准则的转变,即首次执行日的处理非常重要,本文对此进行了详细论述。同时,也分析了长期股权投资核算准则的改变对企业的影响。 Accounting of long-term equity investment is an important and difficult task in accounting study and practice. The Accounting Standard for Business Enterprises in 2006 has changed greatly from the old one. The change from old standard to new standard The first implementation of the day’s handling is very important, this article discussed in detail. At the same time, it also analyzes the impact of long-term equity investment accounting standards changes on the enterprise.