7. 权益法核算的几个问题 （1） 成本法改为权益法作为会计政策变更处理 企业因对被投资单位追加投资而使长期股权投资由成本法改为权益法核算的，应当作为会计政策变更，采用追溯调整法进行处理，视同权益法在原投资时就一直采用。原成本法核算时投资的账面价值，经按权 7. Several Issues Accounting for Equity Method (1) Change from Cost Method to Equity Method As a change of accounting policy When an enterprise converts the long-term equity investment from the cost method to the equity method due to the additional investment to the invested entity, it should be regarded as the accounting policy Change, using retrospective adjustment method for processing, as the equity method in the original investment has been adopted. The original cost method of accounting investment value, according to the right