diff --git a/include/linux/hardirq.h b/include/linux/hardirq.h
index b083a47..624ef3f 100644
--- a/include/linux/hardirq.h
+++ b/include/linux/hardirq.h
@@ -153,7 +153,7 @@
  */
 #define __irq_enter()					\
 	do {						\
-		vtime_account(current);		\
+		vtime_account_irq_enter(current);	\
 		add_preempt_count(HARDIRQ_OFFSET);	\
 		trace_hardirq_enter();			\
 	} while (0)
@@ -169,7 +169,7 @@
 #define __irq_exit()					\
 	do {						\
 		trace_hardirq_exit();			\
-		vtime_account(current);		\
+		vtime_account_irq_exit(current);	\
 		sub_preempt_count(HARDIRQ_OFFSET);	\
 	} while (0)
 
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index b9fc4f9..c35c022 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -21,4 +21,29 @@
 extern void vtime_account(struct task_struct *tsk);
 #endif
 
+static inline void vtime_account_irq_enter(struct task_struct *tsk)
+{
+	/*
+	 * Hardirq can interrupt idle task anytime. So we need vtime_account()
+	 * that performs the idle check in CONFIG_VIRT_CPU_ACCOUNTING.
+	 * Softirq can also interrupt idle task directly if it calls
+	 * local_bh_enable(). Such case probably don't exist but we never know.
+	 * Ksoftirqd is not concerned because idle time is flushed on context
+	 * switch. Softirqs in the end of hardirqs are also not a problem because
+	 * the idle time is flushed on hardirq time already.
+	 */
+	vtime_account(tsk);
+}
+
+static inline void vtime_account_irq_exit(struct task_struct *tsk)
+{
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING
+	/* On hard|softirq exit we always account to hard|softirq cputime */
+	__vtime_account_system(tsk);
+#endif
+#ifdef CONFIG_IRQ_TIME_ACCOUNTING
+	vtime_account(tsk);
+#endif
+}
+
 #endif /* _LINUX_KERNEL_VTIME_H */
diff --git a/kernel/softirq.c b/kernel/softirq.c
index cc96bdc..ed567ba 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -221,7 +221,7 @@
 	current->flags &= ~PF_MEMALLOC;
 
 	pending = local_softirq_pending();
-	vtime_account(current);
+	vtime_account_irq_enter(current);
 
 	__local_bh_disable((unsigned long)__builtin_return_address(0),
 				SOFTIRQ_OFFSET);
@@ -272,7 +272,7 @@
 
 	lockdep_softirq_exit();
 
-	vtime_account(current);
+	vtime_account_irq_exit(current);
 	__local_bh_enable(SOFTIRQ_OFFSET);
 	tsk_restore_flags(current, old_flags, PF_MEMALLOC);
 }
@@ -341,7 +341,7 @@
  */
 void irq_exit(void)
 {
-	vtime_account(current);
+	vtime_account_irq_exit(current);
 	trace_hardirq_exit();
 	sub_preempt_count(IRQ_EXIT_OFFSET);
 	if (!in_interrupt() && local_softirq_pending())