.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第一章 总则Chapter I General Provisions第一条 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 Standards.第二条 下列各项适用其他相关会计准则： Article 2 Other relevant accounting stand
