Equity Investment and Fair Value Accounting:Empirical Study on the Value Relevance

Analyze the taxation influence of new accounting standards on long-term equity investment accounting; investigate the tax planning thoughts under new standards and current tax law that are helpful for related enterprises to regulate accounting and legally save the income tax.

As investment activities increase and investment types diversify in China, equity investment is expected to undergo a greater development.

Accounting mode and characteristic of long term stock right investment under new accounting principle;