2008年1月21日,企业会计准则实施问题专家工作组针对上市公司和会计师事务在编制和审计2007年年报过程中提出的持有上市公司限售股权、认股权、对子公司长期股权投资等方面应当如何进行会计处理的问题,达成了一致意见。笔者在此谈谈对《企业会计准则实施问题专家工作组意 On January 21, 2008, the Working Group of Experts on the Implementation of Accounting Standards for Business Enterprises, in view of the listed company and accounting firm in the preparation and audit of the 2007 annual report held by the listed company restricted shares, stock options, long-term equity investments in subsidiaries How to deal with the accounting issues, reached a consensus. I would like to talk about this "on the implementation of accounting standards for business experts