The Change of Long-term Equity Investment Standard and Its Influence on Enterprises

In this paper, the revised CAS 2 (2014) for the study, while the choice of CAS 2 (2006) for comparison. Accounting for long-term equity investments in the scope of the revised guidelines before and after the initial measurement, subsequent measurement and accounting methods make major changes have been described. This article will be revised for the long-term equity investment guidelines on corporate expand research and analysis, and for these effects, to the enterprise make recommendations on long-term equity investment, so that it can reasonably understand and apply new accounting standards in practice.