一、首次执行日前属于同一控制下企业合并产生的长期股权投资差额尚未摊销完毕余额的处理问题《企业会计准则38号——首次执行企业会计准则》第五条规定,对“尚未摊销完毕的股权投资差额应全额冲销,并调整留存收益,以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本”。尔后,财政部发布了《企业会计准则解释第1号》,规定“企业在首次执行日以前已经 I. Issues Concerning the Balance of Long-term Equity Investment Differences Due to the Business Combination under Common Control Not Amly Amortized Before the First Implementation According to Article 5 of the Accounting Standard for Business Enterprises No. 38 - Initial Implementation of Accounting Standards for Business Enterprises, The completed equity investment balance shall be fully offset and the retained earnings shall be adjusted and the carrying amount of the long-term equity investment after offsetting the equity investment difference shall be the recognized cost of the first implementation date. ” Later, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises No. 1,” which stipulated that "the enterprises have already had before the first implementation date