《企业会计准则第2号——长期股权投资》(以下简称新准则),在权益法核算方面与现行做法存在着较大差异。近期发布的《企业会计准则应用指南(征求意见稿)》与企业会计准则相配套,对长期股权投资准则中的重点、难点和关键点作出了解释。为了更好的理解和运用新准则,本文将长期股权投资权益法运用中应注意的几个问题进行分析和例释。 Accounting Standard for Business Enterprises No. 2 - Long-term Equity Investment (hereinafter referred to as the “new standard”) is quite different from the existing practice in the accounting of equity method. The recently released Guidelines for the Application of Accounting Standards for Business Enterprises (draft for soliciting opinions) matched with the Accounting Standards for Business Enterprises, and explained the key, difficult and key points in the long-term equity investment guidelines. In order to better understand and apply the new guideline, this article analyzes and interprets a few issues that should be paid attention to in the long-term equity investment law.