diff --git a/arch/ia64/kernel/time.c b/arch/ia64/kernel/time.c
index a3a3f5a1cb3a0c6f796b08838d305084d31b4f34..fbaac1afb8441926d3f2fdc9eec4ed85c6122da1 100644
--- a/arch/ia64/kernel/time.c
+++ b/arch/ia64/kernel/time.c
@@ -136,6 +136,7 @@ void vtime_account_system(struct task_struct *tsk)
 
 	account_system_time(tsk, 0, delta, delta);
 }
+EXPORT_SYMBOL_GPL(vtime_account_system);
 
 void vtime_account_idle(struct task_struct *tsk)
 {
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index 22c9b67f9983d4ef103bd6fb29ef83498ee4403a..2e04b37f67f9e1998b67df811621ca9282798aaf 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -347,6 +347,7 @@ void vtime_account_system(struct task_struct *tsk)
 	if (stolen)
 		account_steal_time(stolen);
 }
+EXPORT_SYMBOL_GPL(vtime_account_system);
 
 void vtime_account_idle(struct task_struct *tsk)
 {
diff --git a/include/linux/kvm_host.h b/include/linux/kvm_host.h
index 2c497ab0d03d41f7c8e85531a46776cba47f8d14..4fe2396401da5fb76afed9f2cb97a40527df12f9 100644
--- a/include/linux/kvm_host.h
+++ b/include/linux/kvm_host.h
@@ -22,6 +22,7 @@
 #include <linux/rcupdate.h>
 #include <linux/ratelimit.h>
 #include <linux/err.h>
+#include <linux/irqflags.h>
 #include <asm/signal.h>
 
 #include <linux/kvm.h>
@@ -740,15 +741,36 @@ static inline int kvm_deassign_device(struct kvm *kvm,
 }
 #endif /* CONFIG_IOMMU_API */
 
-static inline void kvm_guest_enter(void)
+static inline void guest_enter(void)
 {
-	BUG_ON(preemptible());
 	/*
 	 * This is running in ioctl context so we can avoid
 	 * the call to vtime_account() with its unnecessary idle check.
 	 */
-	vtime_account_system_irqsafe(current);
+	vtime_account_system(current);
 	current->flags |= PF_VCPU;
+}
+
+static inline void guest_exit(void)
+{
+	/*
+	 * This is running in ioctl context so we can avoid
+	 * the call to vtime_account() with its unnecessary idle check.
+	 */
+	vtime_account_system(current);
+	current->flags &= ~PF_VCPU;
+}
+
+static inline void kvm_guest_enter(void)
+{
+	unsigned long flags;
+
+	BUG_ON(preemptible());
+
+	local_irq_save(flags);
+	guest_enter();
+	local_irq_restore(flags);
+
 	/* KVM does not hold any references to rcu protected data when it
 	 * switches CPU into a guest mode. In fact switching to a guest mode
 	 * is very similar to exiting to userspase from rcu point of view. In
@@ -761,12 +783,11 @@ static inline void kvm_guest_enter(void)
 
 static inline void kvm_guest_exit(void)
 {
-	/*
-	 * This is running in ioctl context so we can avoid
-	 * the call to vtime_account() with its unnecessary idle check.
-	 */
-	vtime_account_system_irqsafe(current);
-	current->flags &= ~PF_VCPU;
+	unsigned long flags;
+
+	local_irq_save(flags);
+	guest_exit();
+	local_irq_restore(flags);
 }
 
 /*
diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index 5368af9bdf0622391845958686f0c67db1686609..bb50c3ca0d797d243073487bdea8bd0e420fdf25 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -6,7 +6,6 @@ struct task_struct;
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING
 extern void vtime_task_switch(struct task_struct *prev);
 extern void vtime_account_system(struct task_struct *tsk);
-extern void vtime_account_system_irqsafe(struct task_struct *tsk);
 extern void vtime_account_idle(struct task_struct *tsk);
 extern void vtime_account_user(struct task_struct *tsk);
 extern void vtime_account(struct task_struct *tsk);
@@ -20,7 +19,6 @@ static inline bool vtime_accounting_enabled(void) { return true; }
 #else /* !CONFIG_VIRT_CPU_ACCOUNTING */
 static inline void vtime_task_switch(struct task_struct *prev) { }
 static inline void vtime_account_system(struct task_struct *tsk) { }
-static inline void vtime_account_system_irqsafe(struct task_struct *tsk) { }
 static inline void vtime_account_user(struct task_struct *tsk) { }
 static inline void vtime_account(struct task_struct *tsk) { }
 static inline bool vtime_accounting_enabled(void) { return false; }
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index c533deaf06d5a7ebd27d04d2113cbd5309ffe255..a44ecdf809a1e44dce80a50ecaaffba2d9bd4a34 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -465,16 +465,6 @@ void thread_group_cputime_adjusted(struct task_struct *p, cputime_t *ut, cputime
 	*st = cputime.stime;
 }
 
-void vtime_account_system_irqsafe(struct task_struct *tsk)
-{
-	unsigned long flags;
-
-	local_irq_save(flags);
-	vtime_account_system(tsk);
-	local_irq_restore(flags);
-}
-EXPORT_SYMBOL_GPL(vtime_account_system_irqsafe);
-
 #ifndef __ARCH_HAS_VTIME_TASK_SWITCH
 void vtime_task_switch(struct task_struct *prev)
 {