diff --git a/kernel/sched.c b/kernel/sched.c
index 4fb3532..908335e 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3390,10 +3390,8 @@
 	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
-	if (p->flags & PF_VCPU) {
-		account_guest_time(p, cputime);
-		return;
-	}
+	if ((p->flags & PF_VCPU) && (irq_count() - hardirq_offset == 0))
+		return account_guest_time(p, cputime);
 
 	p->stime = cputime_add(p->stime, cputime);