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【判断题】
原持有的对被投资单位具有控制的长期股权投资,因部分处置等原因导致持股比例下降,不能再对被投资单位实施控制、共同控制或重大影响的,金融工具确认和计量准则进行会计处理,丧失控制权之日剩余股权的公允价值与账面价值之间的差额计入当期投资收益。 ( )
A.
正确
B.
错误
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