高頓網(wǎng)校小編特別為美國cpa學(xué)員整理了美國cpa考試《財(cái)務(wù)會(huì)計(jì)與報(bào)告》的內(nèi)容，以備迎接美國cpa考試，祝您在網(wǎng)校學(xué)習(xí)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(huì)計(jì)準(zhǔn)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.

 USCPA官方微信
掃一掃微信，*9時(shí)間獲取USCPA考試時(shí)間提醒，體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程