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【多选题】
下列有关长期股权投资权益法核算思路表述正确的有( )。A.
长期股权投资权益法核算的基本思路是其账面价值随被投资单位所有者权益的变动而变动
B.
影响被投资企业所有者权益变化的原因之一是被投资企业本期的净利润或净亏损。因此，针对这种变化，投资企业需要设置“长期股权投资--损益调整”明细项目来反映。
C.
影响被投资单位所有者权益变化的原因之二是被投资企业不当期损益的利得和损失，被投资单位将其通过“其他综合收益”了所有者权益。则针对这种变化，投资企业需要设置“长期股权投资-其他综合收益”明细项目来反映。
D.
影响被投资单位所有者权益变化的原因之三是被投资企业本身资本公积等项目发生变动。因此，针对这种变化，投资企业需要设置“长期股权投资-其他权益变动”明细项目来反映。
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