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1、新会计准则重难点理解（Newaccountingstandardsaredifficultanddifficulttounderstand）Newaccountingstandards1therequirementsofsomestandardsandtheunderstandingofstandards1,aftertheloanimpairment,thereare3pointsneedattention:1)subsequentperiodwillnolongeruse"receivable"inthi
2、ssubject,thetableregistrationineachperiodinaccordancewiththecontractandtheprincipalcontractratewascalculatedtodeterminetheamountofinterestreceivable2)theactualreceiptofasubsequentperiodofinterest,thelenderwilluse"loan-impaired"insteadof"receivable".3)subseq
3、uentperiodaccruedinterest,theborrowerwilluse"loanlossprovisions"insteadof"interest",butthecumulativenumberofborrowersloanlossprovisionshallnotexceedtheimpairmentprovisionforloanlosseswhendrawingamount).Thesubjectsettingof2loan2.1loansubjects1,loans-Principa
4、l2,theloaninterestadjustmentofthesubjectintheloanconfirmationwhenthecostofdebit,amortizationofdebit.Thedebitbalancerepresentstheloantransactioncostthathasnotbeenamortized.Whentheloanexpiresoriswrittenoff,thebachelor'sordershouldbezero.3,theloanhasindeedimpa
5、irmentimpairmentofloanprincipalandinterestadjustmentintothesubject(plusinterestreceivableshouldnotreceive),sothesubjectisnottheprincipalamountoftheloan,theloanprincipalalsorecord.2.2loanimpairmentreserveImpairmentofloans-individualsignificantimpairmentLoani
6、mpairmentprovision-combinedimpairment2.3interestreceivable1,theloaninterestandinterestreceivablebalance,interestsettlementdebitaccount2,shouldbeofinterest:interestreceivablebalance,somepeoplecalledtheloanvalueadjustment.Transitionalsubjectsareusedtoadjustth
7、edifferencebetweentheinterestincomerecognisedintherealinterestratemethodandtheinterestcalculatedunderthecontract.Theloaninterestsettlementdate,accordingtothecontractwithinterest,debitloaninterestsubjects,creditedtothesubject;thedateofthebalancesheet,interes
8、tincomeaccordingtotheactualinterestratemethodtocalculateandconfirm,creditedto"interestincome"subjects,accordingtothecontractwiththedebitofthesubjectsofinterest.Note:whenthesubjectisset,thebalanceofinte
