ifrs9金融负债终止确认相关的成本费用
1.1《债务重组应用指南》规定：
对于修改或重新议定合同所产生的成本或费用，债务人应当调整修改后的重组债务的账面价值，并在修改后重组债务的剩余期限内摊销。
1.2《金融工具应用指南》规定：
《企业会计准则第22号——金融工具确认和计量》应用指南（2018）：出现以下两种情况之一时，金融负债（或其一部分）的现时义务已经解除：企业（借入方）与借出方之间签订协议，以承担新金融负债方式替换原金融负债（或其 一部分），且合同条款实质上不同的，企业应当终止确认原金融负债（或其一部分），同时确认一 项新金融负债。其中，“实质上不同”是指按照新的合同条款，金融负债未来现金流量（包括支付和收取的任何费用）现值与原金融负债的剩余期间现金流量现值之间的差异至少相差 10%。有关现值的计算均采用原金融负债的实际利率。
1.3实务操作的问题：
1.3.1 问题1:修改或重新议定合同债务重组中，支付给律师的费用能作为新金融负债的摊余成本测试10%吗？
回复：不能。具体如下：
BC1:Paragraph 3.3.2 of IFRS 9 Financial Instruments requires an entity to derecognise a financial liability and recognise a new financial liability when there is an exchange between an existing borrower and lender of debt instruments with substantially different terms, or when there is a substantial modification of the terms of an existing financial liability or a part of it. Paragraph B3.3.6 of IFRS 9 specifies that the terms are substantially different if the discounted present value of the cash flows under the new terms is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability (10 per cent test). Paragraph B3.3.6 requires an entity to include ‘any fees paid net of any fees received’ in the 10 per cent test. The Board received a request to clarify which fees and costs an entity includes in that test.
BC2：The Board proposes to amend paragraph B3.3.6 to clarify that the reference to fees in the 10 per cent test includes only fees paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. This clarification aligns with the objective of the 10 per cent test, that is, to quantitatively assess the significance of any difference between the old and new contractual terms on the basis of the changes in the contractual cash flows between the borrower and lender. Including cash flows paid to or received from parties other than the borrower and lender would go beyond assessing the difference between the old and new contractual terms.