注册会计师-会计第1页第02讲债务重组考点四：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.对于以分类为以公允价值计量且其变动计入其他综合收益的债务工具投资清偿债务的，之前计入其他综合收益的累计利得或损失应当从其他综合收益中转出，记入“投资收益”科目。Fordebtinstrumentinvestmentclassifiedasmeasuredatfairvaluewithchangesincludedinothercomprehensiveincometopayoffdebts,theaccumulatedgainsorlossespreviouslyincludedinothercomprehensiveincomeshallbetransferredoutfromothercomprehensiveincomeandrecordedin"investmentincome"account.对于以指定为以公允价值计量且其变动计入其他综合收益的非交易性权益工具投资清偿债务的，之前计入其他综合收益的累计利得或损失应当从其他综合收益中转出，记入“盈余公积”“利润分配—未分配利润”等科目。Fornon-tradingequityinstrumentinvestmentdesignatedtobemeasuredatfairvaluewithitschangesincludedinothercomprehensiveincometopayoffdebts,theaccumulatedgainsorlossespreviouslyincludedinothercomprehensiveincomeshallbetransferredoutfromothercomprehensiveincomeandrecordedinto"surplusreserve","distributionofprofit-undistributedprofit"etc.account.2.债务人以非金融资产清偿债务Debtorpaysoffdebtswi...
