能引起长期股权投资账面价值发生增减变动的事项有如下几项。

1、计提长期股权投资减值准备，

2、被投资企业持有的其他权益工具投资公允价值发生变动，

3、被投资企业宣告分派现金股利。

(责任编辑：游戏)

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