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 */