{"id":42590,"date":"2024-10-31T10:07:07","date_gmt":"2024-10-31T03:07:07","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=42590"},"modified":"2025-04-01T13:45:11","modified_gmt":"2025-04-01T06:45:11","slug":"chuan-muc-ke-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/chuan-muc-ke-toan-viet-nam\/","title":{"rendered":"Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam: 4 Nguy\u00ean T\u1eafc So\u1ea1n Th\u1ea3o"},"content":{"rendered":"\n
Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n kh\u00f4ng ng\u1eebng c\u1ee7a n\u1ec1n kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u1edf n\u00ean c\u1ea7n thi\u1ebft h\u01a1n bao gi\u1edd h\u1ebft. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 h\u01b0\u1edbng t\u1edbi m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ed3ng b\u1ed9, hi\u1ec7n \u0111\u1ea1i v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. T\u1ea1i Vi\u1ec7t Nam, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng gi\u00fap \u0111\u1ecbnh h\u00ecnh, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i. V\u1eady chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/strong> l\u00e0 g\u00ec, bao g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec? C\u00f9ng JobsGO t\u00ecm hi\u1ec3u th\u00f4ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n M\u1ee5c l\u1ee5c<\/p> Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam l\u00e0 g\u00ec hay VAS l\u00e0 g\u00ec<\/strong>? \u0110\u00e2y l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam ban h\u00e0nh, \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc. H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS\/IFRS), nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam. VAS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd quan tr\u1ecdng, gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111\u01b0a ra ti\u00eau ch\u00ed ch\u1ecdn l\u1ecdc tr\u00ean di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/p>\n \u0110\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a>, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed3ng b\u1ed9 trong ghi ch\u00e9p, x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a ban l\u00e3nh \u0111\u1ea1o.<\/p>\n \u0110\u01a1n c\u1eed v\u1ec1 VAS 02 – H\u00e0ng t\u1ed3n kho, m\u1ed9t trong nh\u1eefng chu\u1ea9n m\u1ef1c quan tr\u1ecdng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn. Theo chu\u1ea9n m\u1ef1c n\u00e0y, h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn c\u00f9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i. V\u00ed d\u1ee5, khi m\u1ed9t doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng, ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 chi ph\u00ed b\u1ed1c x\u1ebfp 5 tri\u1ec7u \u0111\u1ed3ng, th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 115 tri\u1ec7u \u0111\u1ed3ng, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed n\u00f3i tr\u00ean.<\/p>\n Ngo\u00e0i ra, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam c\u00f2n quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c. Ch\u1eb3ng h\u1ea1n, khi tr\u00ecnh b\u00e0y doanh thu b\u00e1n h\u00e0ng trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu theo VAS 14, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn doanh thu nh\u01b0 \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m cho ng\u01b0\u1eddi mua.<\/p>\n Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng VAS c\u00f3 26 chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c ban h\u00e0nh qua nhi\u1ec1u \u0111\u1ee3t t\u1eeb n\u0103m 2001 \u0111\u1ebfn 2005 v\u1edbi nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n. 26 chu\u1ea9n m\u1ef1c bao g\u1ed3m:<\/p>\n M\u1ed7i chu\u1ea9n m\u1ef1c \u0111\u1ec1u c\u00f3 c\u1ea5u tr\u00fac g\u1ed3m c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 nguy\u00ean t\u1eafc ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1, h\u1ea1ch to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong vi\u1ec7c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, so s\u00e1nh th\u00f4ng tin gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/p>\n T\u00ednh \u0111\u1ebfn nay, h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng qua 5 \u0111\u1ee3t (b\u1eb1ng 5 Quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n) nh\u01b0 sau:<\/p>\n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31\/12\/2001 ban h\u00e0nh 4 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn 161\/2007\/TT-BTC):<\/p>\n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC Ng\u00e0y 31\/12\/2002 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn 161\/2007\/TT-BTC):<\/p>\n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30\/12\/2003 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn 161\/2007\/TT-BTC)<\/p>\n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC ng\u00e0y 15\/02\/2005 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn 20\/2006\/TT-BTC)<\/p>\n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 ban h\u00e0nh 4 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn 21\/2006\/TT-BTC)<\/p>\n >> T\u1ea3i ngay: <\/strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam pdf<\/strong><\/a><\/p>\n Nguy\u00ean t\u1eafc so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam l\u00e0 c\u01a1 s\u1edf n\u1ec1n t\u1ea3ng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ed1c gia. V\u1eady so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam d\u1ef1a v\u00e0o \u0111\u00e2u? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 nguy\u00ean t\u1eafc n\u1ed5i b\u1eadt:<\/p>\n Vi\u1ec7c x\u00e2y d\u1ef1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam lu\u00f4n \u0111\u1eb7t n\u1ec1n t\u1ea3ng tr\u00ean h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, \u0111\u00e2y l\u00e0 m\u1ed9t y\u00eau c\u1ea7u t\u1ea5t y\u1ebfu trong xu th\u1ebf h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u. Khi so\u1ea1n th\u1ea3o, ch\u00fang ta c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 l\u01b0\u1ee1ng n\u1ed9i dung c\u1ee7a IAS\/IFRS, t\u1eeb \u0111\u00f3 ch\u1ecdn l\u1ecdc v\u00e0 v\u1eadn d\u1ee5ng nh\u1eefng quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n m\u1ef1c, khoa h\u1ecdc c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf, thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u00e2ng cao v\u1ecb th\u1ebf c\u1ee7a Vi\u1ec7t Nam tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf c\u0169ng gi\u00fap c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u00ednh so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 d\u1ec5 d\u00e0ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/p>\n M\u1eb7c d\u00f9 d\u1ef1a tr\u00ean chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf nh\u01b0ng vi\u1ec7c so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Ng\u01b0\u1eddi so\u1ea1n th\u1ea3o c\u1ea7n xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00e1c lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb, n\u0103ng l\u1ef1c c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u0169ng nh\u01b0 \u0111i\u1ec1u ki\u1ec7n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, c\u00e1c chu\u1ea9n m\u1ef1c c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1eb7c th\u00f9 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u00f9ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh trong s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Y\u00eau c\u1ea7u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 nghi\u00ean c\u1ee9u k\u1ef9 l\u01b0\u1ee1ng, c\u00e2n nh\u1eafc th\u1eadn tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n.<\/p>\n C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u01a1n gi\u1ea3n, d\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n. Ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng c\u1ea7n ch\u00ednh x\u00e1c, r\u00f5 r\u00e0ng, tr\u00e1nh c\u00e1c c\u00e1ch di\u1ec5n \u0111\u1ea1t g\u00e2y nh\u1ea7m l\u1eabn ho\u1eb7c c\u00f3 th\u1ec3 hi\u1ec3u theo nhi\u1ec1u ngh\u0129a kh\u00e1c nhau. M\u1ed7i chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c chia th\u00e0nh hai ph\u1ea7n ch\u00ednh:<\/p>\n \u0110\u1ed3ng th\u1eddi, n\u1ed9i dung c\u00e1c chu\u1ea9n m\u1ef1c ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. Nguy\u00ean t\u1eafc tr\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, n\u01a1i m\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u00e0 l\u00e0 c\u01a1 s\u1edf cho c\u00f4ng t\u00e1c ki\u1ec3m tra, ki\u1ec3m to\u00e1n sau n\u00e0y. N\u1ed9i dung so\u1ea1n th\u1ea3o ph\u1ea3i \u0111i k\u00e8m c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 \u0111\u1ec3 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0o c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf.<\/p>\n Nguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 th\u1ed1ng nh\u1ea5t trong c\u00e1ch ti\u1ebfp c\u1eadn, x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n t\u1eeb c\u1ea5p v\u0129 m\u00f4 \u0111\u1ebfn c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3. T\u1ea5t c\u1ea3 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng quan \u0111i\u1ec3m nh\u1ea5t qu\u00e1n, tr\u00e1nh m\u00e2u thu\u1eabn ho\u1eb7c ch\u1ed3ng ch\u00e9o gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c v\u1edbi nhau. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, n\u01a1i c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd kh\u00e1c nhau. H\u1ec7 th\u1ed1ng quan \u0111i\u1ec3m th\u1ed1ng nh\u1ea5t s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh c\u00f4ng. Ngo\u00e0i ra, vi\u1ec7c n\u00e0y c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng v\u00e0 c\u1ea1nh tranh kh\u1ed1c li\u1ec7t, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u1edf th\u00e0nh m\u1ed9t y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, th\u00e0nh c\u00f4ng l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb nh\u01b0:<\/p>\n \u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam, vi\u1ec7c ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n, c\u1eadp nh\u1eadt c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ebd l\u00e0 b\u01b0\u1edbc \u0111i quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n, n\u00e2ng cao kh\u1ea3 n\u0103ng thu h\u00fat \u0111\u1ea7u t\u01b0. Ch\u00ednh v\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1ed7 l\u1ef1c \u00e1p d\u1ee5ng, tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/strong><\/a> \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/p>\n","protected":false},"excerpt":{"rendered":" \u0110\u00e1nh gi\u00e1 post Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n kh\u00f4ng ng\u1eebng c\u1ee7a n\u1ec1n kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u1edf n\u00ean c\u1ea7n thi\u1ebft h\u01a1n bao gi\u1edd h\u1ebft. M\u1ee5c \u0111\u00edch…<\/p>\n","protected":false},"author":13356,"featured_media":85816,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n vi\u1ec7t nam","_yoast_wpseo_title":"Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam: 26 Chu\u1ea9n M\u1ef1c \u0110\u1ea7y \u0110\u1ee7 Nh\u1ea5t %%sep%% %%sitename%%","_yoast_wpseo_metadesc":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam: C\u1eadp nh\u1eadt ngay 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t. T\u00ecm hi\u1ec3u 4 nguy\u00ean t\u1eafc trong so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.","_yoast_wpseo_focus_keyphrase":"","faq":"1. Ai L\u00e0 Ng\u01b0\u1eddi Ch\u1ecbu Tr\u00e1ch Nhi\u1ec7m Th\u1ef1c Hi\u1ec7n V\u00e0 Tu\u00e2n Th\u1ee7 Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n?\r\n\r\nC\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, c\u00f9ng v\u1edbi tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\r\n\r\n2. N\u1ebfu Doanh Nghi\u1ec7p Kh\u00f4ng Tu\u00e2n Th\u1ee7 Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n, H\u1eadu Qu\u1ea3 S\u1ebd Nh\u01b0 Th\u1ebf N\u00e0o?\r\n\r\nVi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng nh\u01b0 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, m\u1ea5t uy t\u00edn v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng thu h\u00fat \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 vay v\u1ed1n.\r\n\r\n3. C\u00f3 Th\u1ec3 \u00c1p D\u1ee5ng C\u1ea3 Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam V\u00e0 Qu\u1ed1c T\u1ebf Trong C\u00f9ng M\u1ed9t Doanh Nghi\u1ec7p Kh\u00f4ng?\r\n\r\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u1ea3 hai lo\u1ea1i chu\u1ea9n m\u1ef1c, nh\u01b0ng c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i h\u1ee3p l\u00fd n\u1ebfu mu\u1ed1n b\u00e1o c\u00e1o theo IFRS.\r\n\r\n4. C\u00e1c Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam C\u00f3 \u00c1p D\u1ee5ng Cho T\u1ea5t C\u1ea3 Lo\u1ea1i H\u00ecnh Doanh Nghi\u1ec7p Kh\u00f4ng?\r\n\r\nC\u00f3, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, bao g\u1ed3m doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty TNHH, tuy nhi\u00ean c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.\r\n","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n T\u1ed5ng h\u1ee3p","K\u1ebf To\u00e1n Thu\u1ebf","K\u1ebf To\u00e1n Ti\u1ec1n l\u01b0\u01a1ng","K\u1ebf To\u00e1n Gi\u00e1 th\u00e0nh"]},"categories":[2035],"tags":[],"yoast_head":"\n1. Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam L\u00e0 G\u00ec? V\u00ed D\u1ee5<\/strong><\/span><\/h2>\n
2. C\u00f3 Bao Nhi\u00eau Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n T\u1ea1i Vi\u1ec7t Nam?<\/strong><\/span><\/h2>\n
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3. Danh S\u00e1ch H\u1ec7 Th\u1ed1ng Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam K\u00e8m Link T\u1ea3i<\/strong><\/span><\/h2>\n
3.1 \u0110\u1ee3t 1: Ng\u00e0y 31\/12\/2001<\/strong><\/span><\/h3>\n
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3.2 \u0110\u1ee3t 2: Ng\u00e0y 31\/12\/2002<\/strong><\/span><\/h3>\n
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3.3 \u0110\u1ee3t 3: Ng\u00e0y 30\/12\/2003<\/strong><\/span><\/h3>\n
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3.4 \u0110\u1ee3t 4: Ng\u00e0y 15\/02\/2005<\/strong><\/span><\/h3>\n
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3.5 \u0110\u1ee3t 5: Ng\u00e0y 28\/12\/2005 Ban H\u00e0nh 4 Chu\u1ea9n M\u1ef1c<\/strong><\/span><\/h3>\n
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4. Nguy\u00ean T\u1eafc So\u1ea1n Th\u1ea3o Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n
4.1 D\u1ef1a Tr\u00ean Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n Qu\u1ed1c T\u1ebf (IAS\/IFRS)<\/strong><\/span><\/h3>\n
4.2 Ph\u00f9 H\u1ee3p V\u1edbi \u0110i\u1ec1u Ki\u1ec7n Kinh T\u1ebf V\u00e0 Ph\u00e1p L\u00fd C\u1ee7a Vi\u1ec7t Nam<\/strong><\/span><\/h3>\n
4.3 \u0110\u01a1n Gi\u1ea3n, R\u00f5 R\u00e0ng V\u00e0 Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/strong><\/span><\/h3>\n
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4.4 H\u1ec7 Th\u1ed1ng Quan \u0110i\u1ec3m H\u00e0nh X\u1eed Th\u1ed1ng Nh\u1ea5t<\/strong><\/span><\/h3>\n
5. Chu\u1ea9n M\u1ef1c K\u1ebf To\u00e1n C\u00f3 \u00dd Ngh\u0129a G\u00ec V\u1edbi Doanh Nghi\u1ec7p?<\/strong><\/span><\/h2>\n
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