英语翻译摘要财政部于2006年2月15日发布了新会计准则体系,包括1个基本准则和38个具体准则,本文主要对新准则下长期股

Abstract
Ministry of Finance in February 15, 2006 issued new accounting standards, including a basic guideline and 38 specific guidelines, this paper under the guidelines of the new long-term equity investment on the equity method and cost method investments in the scope of the initial measurement, Impairment, as well as the disposal method and the cost of conversion rights and other issues have done a rough analysis, go in promoting long-term equity investment norms in practice the correct application.