請問郝強會計學債務修改的部分有沒有問題? - 會計
By Necoo
at 2021-07-13T14:37
at 2021-07-13T14:37
Table of Contents
想請教一下各位
債務修改有無重大實質
郝強的書上只對協商成本有沒有列入損益有不同的處理(具體下面粉專有人po圖)
同樣的問題有人到他的粉專去問了
有人說他寫錯了....
https://www.facebook.com/groups/751786091622775/permalink/1540426326092077/?comment_id=1541337919334251
網友留言如下:
「本題解答並未除列舊負債也未認列新負債,僅將舊負債調整至新現金流量按原始有效利率
計算的現值,後續亦按原始有效利率計算利息費用~是錯的喔!!!
解答搞成不具重大差異的會計處理去了......但對【債務協商支出】的處理卻又弄錯了.
.....」
但他本人下面留言是說這是IFRS9最新做法(貼文是兩年前) Orz
他的說明如下:
「IFRS9針對「債務整理」有新的規定,與以往ISS39有所差別。以下是新版作法,測試是否
具重大差異僅針對「協商成本」。有重大差異時,應立即認列(將債務整理利益減少);無
重大差異時,應遞延分期攤銷(將負債減少,未來逐期攤銷折價轉作利息費用)。」
所以到底是怎麼一回事呢?
--
債務修改有無重大實質
郝強的書上只對協商成本有沒有列入損益有不同的處理(具體下面粉專有人po圖)
同樣的問題有人到他的粉專去問了
有人說他寫錯了....
https://www.facebook.com/groups/751786091622775/permalink/1540426326092077/?comment_id=1541337919334251
網友留言如下:
「本題解答並未除列舊負債也未認列新負債,僅將舊負債調整至新現金流量按原始有效利率
計算的現值,後續亦按原始有效利率計算利息費用~是錯的喔!!!
解答搞成不具重大差異的會計處理去了......但對【債務協商支出】的處理卻又弄錯了.
.....」
但他本人下面留言是說這是IFRS9最新做法(貼文是兩年前) Orz
他的說明如下:
「IFRS9針對「債務整理」有新的規定,與以往ISS39有所差別。以下是新版作法,測試是否
具重大差異僅針對「協商成本」。有重大差異時,應立即認列(將債務整理利益減少);無
重大差異時,應遞延分期攤銷(將負債減少,未來逐期攤銷折價轉作利息費用)。」
所以到底是怎麼一回事呢?
--
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