注册会计师-会计第1页第02讲债务重组III.债务重组的会计处理AccountingTreatmentofDebtRestructuring债务重组，是指在不改变交易对手方的情况下，经债权人和债务人协定或法院裁定，就清偿债务的时间、金额或方式等重新达成协议的交易。Debtrestructuringreferstoatransactioninwhichthetime,amountormethodofpayingoffdebtsarere-agreeduponbythecreditorandthedebtororbythecourtwithoutchangingthecounterparty.（一）债务人的处理AccountingTreatmentofDebtors1.债务人以金融资产清偿债务Debtorpaysoffdebtswithfinancialassets债务人以单项或多项金融资产清偿债务的，债务的账面价值与偿债金融资产账面价值的差额，记入“投资收益”科目。偿债金融资产已计提减值准备的，应结转已计提的减值准备。Ifthedebtorpaysoffthedebtwithasingleormultiplefinancialassets,thedifferencebetweenthebookvalueofthedebtandthebookvalueofthefinancialassetstorepaythedebtshallberecordedintheaccountof"investmentincome".Iftheprovisionforimpairmenthasbeenmadeforthefinancialassetsfordebtrepayment,theprovisionforimpairmentshallbecarriedforward.2.债务人以非金融资产清偿债务Debtorpaysoffdebtswithnon-financialassets债务人以单项或多项非金融资产清偿债务，或者以包括金融资产和非金融资产在内的多项资产清偿债务的，不需要区分资产处置损益和债务重组损益，也不需要区分不同资产的处置损益，而应将所清偿债务账面价值与转让资产账面价值之间的差额，记入“其他收益——债务重组收益”科目。偿债资产已计提减值准备的，应结转已计提的减值准备。Ifthedebtorpaysoffdebtswithsingleormultiplenon-financialassets,orwithmultipleassetsincludingfinancialassetsandnon-financialassets,itisnotnecessarytodistinguishthegainsorlossesofassetdisposalanddebtrestructuring,northegainsorlossesofdifferentassetsdisposal,butthedifferencebetweenthebookvalueofthepaidoffdebtsandthebookvalueofthetransferredassets,shouldberecordedin"otherincome-incomefromdebtrestructuring".Iftheprovisionforimpairmentofdebtpayingassetshasbeenmade,theprovisionforimpairmentthathasbeenmadeshallbecarriedforward.3.债务人将债务转为权益工具Debtorturnsdebtintoequityinstrument债务重组采用将债务转为权益工具方式进行的，债务人初始确认权益工...
