新会计准则重难点理解（）.docVIP

新会计准则重难点理解（） New accounting standards 1 the requirements of some standards and the understanding of standards 1, after the loan impairment, there are 3 points need attention: 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). 2 loan subject settings 2.1 loan subjects 1, loans - Principal 2, loan interest adjustment, the subject of the loan when the recognition costs, debit, amortization, debit. The debit balance represents the loan transaction cost that is not amortized and should be carried over to zero when the loan matures or is written off. 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 reserves Impairment of loans - individual significant impairment Impairment of loans - 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. A transitional account used to adjust the difference between the interest income recognised in the real interest method and the interest calculated under 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 sheet,