新会计准则重难点理解（Understand the difficulties of the new accounting standards）.docVIP

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新会计准则重难点理解（Understand the difficulties of the new accounting standards）.doc

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新会计准则重难点理解（Understand the difficulties of the new accounting standards）

新会计准则重难点理解（Understand the difficulties of the new accounting standards） The new accounting standards 1 some standards and understanding of standards 1, after the loan impairment, there are 3 points to note: 1) subsequent period will no longer use receivable in this subject, the table registration in each period in accordance with the contract and the principal contract rate was calculated to determine the amount of interest receivable 2) the actual receipt of a subsequent period of interest, the lender will use loan - impaired instead of receivable. 3) subsequent period accrued interest, the borrower will use loan loss provisions instead of interest, but the cumulative number of borrowers loan loss provision shall not exceed the impairment provision for loan losses when drawing amount). Set 2 loans subject 2.1 categories of loans 1, loan principal 2, the loan interest rate adjustments in the loan expenses when subjects confirm debit, debit when amortization. Debit balance loan amortization said no transaction costs, the maturity of the loan or verification, shalhouldl be transferred to zero. 3, the loan has indeed impairment impairment of loan principal and interest adjustment into the subject (plus interest receivable should not receive), so the subject is not the principal amount of the loan, the loan principal also record. 2.2 loan impairment Loan impairment: single major impairment Loan impairment combined impairment 2.3 interest receivable 1, the loan interest and interest receivable balance, interest settlement debit account 2, should be of interest: interest receivable balance, some people called the loan value adjustment. Transitional subjects, the difference between the interest income to adjust according to the actual interest rate method to calculate and confirm the interest according to the contract. The loan interest settlement date, according to the contract with interest, debit loan interest subjects, credited to the subject; the date of the balance s