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1、新会计准则重难点理解()Newaccountingstandards1therequirementsofsomestandardsandtheunderstandingofstandards1,aftertheloanimpairment,thereare3pointsneedattention:subsequentperiodwillnolongerusereceivable"inthissubject,thetableregistrationineachperiodinaccordancewiththecontractandtheprincipalco
2、ntractratewascalculatedtodeterminetheamountofinterestreceivabletheactualreceiptofasubsequentperiodofinterest,thelenderwillusez/loan-impaired"insteadof^receivable〃・subsequentperiodaccruedinterest,theborrowerwillusezzloanlossprovisions^insteadof"interest",butthecumulativenumberofbor
3、rowersloanlossprovisionshallnotexceedtheimpairmentprovisionforloanlosseswhendrawingamount)・2loansubjectsettings2.1loansubjects1,loans-Principal2,loaninterestadjustment,thesubjectoftheloanwhentherecognitioncosts,debit,amortization,debit・Thedebitbalaneerepresentstheloantransactionco
4、stthatisnotamortizedandshouldbecarriedovertozerowhentheloanmaturesoriswrittenoff.1,theloanhasindeedimpairmentimpairmentofloanprincipalandinterestadjustmentintothesubject(plusinterestreceivableshouldnotreceive),sothesubjectisnottheprincipalamountoftheloan,theloanprincipalalsorecord
5、.2.2loanimpairnientreservesImpairmentofloans-individualsignificantimpairmentImpairmentofloans-combinedimpairment2.3interestreceivabletheloaninterestandinterestreceivablebalance,interestsettlementdebitaccountshouldbeofinterest:interestreceivablebalance,somepeoplecalledtheloanvaluea
6、djustment・Atransitionalaccountusedtoadjustthedifferencebetweentheinterestincomerecognisedintherealinterestmethodandtheinterestcalculatedunderthecontract・Theloaninterestsettlementdate,accordingtothecontractwithinterest,debitloaninterestsubjects,creditedtothesubject;thedateofthebala
7、ncesheet,interestincomeaccordingtotheactualinterestratemethodtocalculateandconfirm,creditedto^interestincome"subjects,accordingtothecontractwiththedebitofthesubjectsofinterest・Note:accordingtothissubjectsetting,thebalaneeofthesubjectaccountreceivablecannotaccuratelyreflecttheinter
8、estreceivable,suchastheinterestre
