USCPA考試中,F(xiàn)AR這一部分需要記憶的內(nèi)容很多。今天高頓網(wǎng)校USCPA小編就為大家簡單介紹一下Troubled Debt Restructurings的相關(guān)內(nèi)容。
  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(huì)計(jì)準(zhǔn)則第12號(hào)-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.