正保會計網校特別為美國cpa學員整理了美國cpa考試《財務會計與報告》的內容，以備迎接美國CPA考試，祝您在網校學習愉快！

　　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〈企業會計準則第12號-債務重組〉

　　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

　　網校2014美國cpa輔導熱招：

　　正保會計網校2014年美國CPA考試輔導全面招生！網校2014年美國注冊會計師（U.S.CPA）考試輔導在總結往年成功教學經驗的基礎上，從學員實際需求出發，結合中國考生學習特點，融入先進的教學理念與創新的教學方式，針對不同學員的學習需求，全新推出高端特訓班、網絡遠程班、自學課程班三種個性化輔導班次。（查看詳情>>）

　　網校美國CPA課程使用全球美國CPA考試通過率至高的Becker CPA Review教材，配合網校專業的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務，定能為您順利通過考試助一臂之力。機會難得，欲報從速！