在具体实践中,对于新准则中第2号-长期股权投资,相关会计核算以及账务处理变化的完整理解;长期股权投资初始成本的确认以及后续计量核算方法的确定等,进行深度探讨。 In practice, a deep discussion is made on the new guideline No. 2 - Long-term equity investment, related accounting and accounting treatment, a complete understanding of the changes, the confirmation of the initial cost of long-term equity investment and the determination of subsequent measurement and accounting methods.