问题已解决
老師好,在債務(wù)重組這章,債權(quán)人在確認(rèn)損益的時(shí)候,是按照放棄債權(quán)的公允和債權(quán)的賬面價(jià)之間的差額來計(jì)入投資收益,對(duì)吧?
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您好,這個(gè)的話是對(duì)的,沒錯(cuò)這個(gè)計(jì)算
2024 06/13 21:47
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2024 06/13 21:51
好像還有一種算法,就是受讓一種金融資產(chǎn)的時(shí)候,金融資產(chǎn)的確認(rèn)金額與債權(quán)的賬面價(jià)值之間的差額,也可以計(jì)入投資收益,對(duì)吧
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2024 06/13 21:53
那個(gè)是一開始存在金融資產(chǎn)的情況
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2024 06/13 21:56
老師,你能幫我總結(jié)一下嗎?就是對(duì)于債權(quán)人在重組時(shí)所有可以確認(rèn)損益的情況都有哪些?
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2024 06/13 21:57
1、債權(quán)人受讓的現(xiàn)金資產(chǎn)低于應(yīng)收債權(quán)賬面價(jià)值的差額,作為損失直接計(jì)入當(dāng)期損益;
2、以修改其他債務(wù)條件進(jìn)行債務(wù)重組的,如果重組應(yīng)收債權(quán)的賬面價(jià)值大于未來應(yīng)收金額,債權(quán)人應(yīng)將重組應(yīng)收債權(quán)的賬面價(jià)值減計(jì)至未來應(yīng)收金額,減計(jì)的金額作為當(dāng)期損失;
3、債務(wù)人以非現(xiàn)金資產(chǎn)抵償債務(wù)的,用以抵償債務(wù)的非現(xiàn)金資產(chǎn)的賬面價(jià)值和相關(guān)稅費(fèi)之和大于應(yīng)付債務(wù)賬面價(jià)值的部分,作為損失直接計(jì)入當(dāng)期損益。
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2024 06/13 22:35
感謝老師,辛苦了
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2024 06/13 22:45
不客氣的,早點(diǎn)休息
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