美國CPA《財務(wù)會計與報告》知識點：債務(wù)重組

　　正保會計網(wǎng)校特別為美國cpa學員整理了美國cpa考試《財務(wù)會計與報告》的內(nèi)容，以備迎接美國CPA考試，祝您在網(wǎng)校學習愉快！

　　Troubled Debt Restructurings

　　A troubled debt restructuring is one in which the creditor allows the debtor certain concessions to improve the likelihood of collection that would not be considered under normal circumstances.

　　參〈企業(yè)會計準則第12號-債務(wù)重組〉

　　Accounting and Reporting by Debtor

　　If settle debt by transfer of assets

　　Recognize ordinary Gain=FV of asset–NBV of asset

　　Recognize restructuring gain=Carrying of debt–FV of asset

　　If settle debt by transfer of equity interest

　　Recognize restructuring gain=Carrying of debt–FV of equity transferred

　　If settle debt by modification of terms

　　When the total future cash payments are less than the carrying amount，the debtor should reduce the carrying amount accordingly and recognize the difference as a gain.

　　Accounting and reporting by creditors

　　A loan restructured in a trouble debt restructuring is an impaired loan. Must recognize impairment.

　　If receipt of assets or equity，the excess of the recorded receivable over the fair value of the asset received is recognized as an ordinary loss.

　　If modification of terms，the total future cash payments are less than the carrying amount is recognized as bad debt expenses

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