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Intoday'ssocialeconomicactivities,marketintegrationintothewhite-hotstageformanycompanies,investmentandlong-termequityinvestment,howisthefundamentalproblemofaccountingtreatment,sobetterunderstandingthecostmethod,theequitymethod,andthesuitableconditionsandmutualtransformationmethodisthemostimportant.Inthearticleexplainscontrol,commoncontrolandsignificantinfluenceontheconceptandtheinfluencingconditions,andfinalaccountsofthelong-termequityinvestmentcostaccountingmethodsfortheequitymethodandtheapplicablescopeoftheclassificationandtheadvantagesanddisadvantagesofeachmethod.Intoday'seconomyactivity,themethodforlong-termequityinvestmentshaveinsufficientgivehints.
