企业会计准则中英版.docVIP

企业会计准则第 2 号——长期股权投资 Accounting Standards for Enterprises No.2 - Long-term Equity Investments 总则 Chapter I General Provisions 为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic 下列各项适用其他相关会计准则： Article 2 Other relevant accounting standards shall apply to such items as follows: 外币长期股权投资的折算，适用《企业会计准则第 19 号——外币折算》。 (1) The Accounting Stand