注销长期股权投资怎么处理？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	注销长期股权投资怎么处理？
释义	法律分析：处置长期股权投资变更时，按实际取得的价款与长期股权投资账面价值的差额确认为投资损益，并应同时结转已计提的长期股权投资减值准备法律依据：《企业会计准则第2号——长期股权投资》第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计人当期损益。采用权益法核算的长期股权投资，因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。
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