{"id":1136,"date":"2020-04-04T16:51:00","date_gmt":"2020-04-04T07:51:00","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=1136"},"modified":"2021-11-09T21:08:08","modified_gmt":"2021-11-09T12:08:08","slug":"vietnams-ministry-of-finance-announces-mandatory-ifrs","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/vietnams-ministry-of-finance-announces-mandatory-ifrs\/","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f3 ch\u00ednh s\u00e1ch x\u00e2y d\u1ef1ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf b\u1eaft bu\u1ed9c (2025)"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f3 ch\u00ednh s\u00e1ch x\u00e2y d\u1ef1ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf b\u1eaft bu\u1ed9c (2025)<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam, k\u1ec3 t\u1eeb ng\u00e0y 18 th\u00e1ng 3 n\u0103m 2020<a href=\"https:\/\/suzuki-global.com\/vi\/vietnam-accounting-standards-and-accounting-period\/\"><span style=\"color: #0000ff;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n vi\u1ec7t nam<\/span><\/a>Thay m\u1eb7t (VAS)<a href=\"https:\/\/suzuki-global.com\/vi\/difference-between-vas-and-ifrs\/\"><span style=\"color: #0000ff;\">Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS)<\/span><\/a>C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh quy \u0111\u1ecbnh l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">Theo Ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n 345 \/ Q\u0110-BTC v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng IFRS, vi\u1ec7c \u00e1p d\u1ee5ng IFRS \u1edf Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng giai \u0111o\u1ea1n t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025 v\u00e0 sau n\u0103m 2025. Trong giai \u0111o\u1ea1n \u0111\u1ea7u, vi\u1ec7c \u00e1p d\u1ee5ng IFRS \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 \u00e1p d\u1ee5ng b\u1edfi m\u1ed9t s\u1ed1 c\u00f4ng ty m\u1ee5c ti\u00eau c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf do B\u1ed9 T\u00e0i ch\u00ednh s\u00e0ng l\u1ecdc.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty m\u1ee5c ti\u00eau mu\u1ed1n \u00e1p d\u1ee5ng IFRS s\u1ebd t\u1ef1 nguy\u1ec7n th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng IFRS. Ch\u00fang bao g\u1ed3m c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9 ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang l\u1edbn l\u00e0 c\u00f4ng ty m\u1eb9 ch\u01b0a ni\u00eam y\u1ebft.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">C\u00e1c Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf B\u1eaft bu\u1ed9c (IFRS) t\u1eeb n\u0103m 2025<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2025, IFRS s\u1ebd l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng ty thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc, ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty t\u01b0 nh\u00e2n. C\u00f4ng vi\u1ec7c d\u1ecbch thu\u1eadt kh\u00f4ng th\u1ec3 thi\u1ebfu v\u00e0 \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng IFRS s\u1ebd \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n v\u00e0o n\u0103m 2021.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty Vi\u1ec7t Nam hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00e1ch \u0111\u00e2y h\u01a1n 10 n\u0103m.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam ch\u1ec9 ra r\u1eb1ng VAS c\u00f3 26 \u0111i\u1ec1u kho\u1ea3n, trong khi IFRS c\u00f3 40 \u0111i\u1ec1u kho\u1ea3n v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a VAS ch\u01b0a th\u1ec3 theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Nhu c\u1ea7u ng\u00e0y c\u00e0ng t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) c\u1ee7a Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, nhu c\u1ea7u \u00e1p d\u1ee5ng IFRS \u1edf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng cao.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">D\u1eabn \u0111\u1ea7u ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng vi\u1ec7c ho\u00e0n thi\u1ec7n c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu \u1edf Vi\u1ec7t Nam, vi\u1ec7c gia t\u0103ng c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp \u0111\u00e3 g\u00f3p ph\u1ea7n \u0111\u1ea9y nhanh c\u1ea3i c\u00e1ch th\u1ec3 ch\u1ebf v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf \u1edf Vi\u1ec7t Nam, v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng IFRS \u1edf Vi\u1ec7t Nam. cho th\u1ea5y n\u00f3 s\u1ebd l\u00e0m t\u0103ng t\u00ednh minh b\u1ea1ch trong k\u1ebf to\u00e1n, cho ph\u00e9p c\u00e1c c\u00f4ng ty huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u1ecb tr\u01b0\u1eddng v\u1ed1n qu\u1ed1c t\u1ebf v\u1edbi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u00e0 g\u00f3p ph\u1ea7n n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/p>\r\n<p><a href=\"https:\/\/suzuki-global.com\/vi\/difference-between-vas-and-ifrs\/\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/book-keeping.jpg\" alt=\"gi\u1eef s\u00e1ch\" width=\"577\" height=\"372\" class=\"alignnone wp-image-104\" srcset=\"https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/book-keeping.jpg 1280w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/book-keeping-600x387.jpg 600w, https:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/book-keeping-768x495.jpg 768w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><\/a><\/p>\r\n<p><a href=\"https:\/\/suzuki-global.com\/vi\/difference-between-vas-and-ifrs\/\"><strong>\u21d2 S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa VAS v\u00e0 IFRS: \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/strong><\/a><\/p>\r\n\n<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c438e0d elementor-widget elementor-widget-spacer\" data-id=\"4c438e0d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca0056c elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"2ca0056c\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a href=\"https:\/\/suzuki-global.com\/vi\/contact\/\" class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/03\/Recruit-woman.jpg);\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tC\u01a1 quan k\u1ebf to\u00e1n \/ k\u1ebf to\u00e1n Vi\u1ec7t Nam<br>Vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi SAC.\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNh\u00e2n vi\u00ean chuy\u00ean ng\u00e0nh c\u1ee7a SAC s\u1ebd cung c\u1ea5p h\u1ed7 tr\u1ee3 v\u1eefng ch\u1eafc.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-sm\">\n\t\t\t\t\t\tLi\u00ean h\u1ec7 ch\u00fang t\u00f4i\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-ribbon elementor-ribbon-right\">\n\t\t\t\t<div class=\"elementor-ribbon-inner\">Li\u00ean h\u1ec7 ch\u00fang t\u00f4i<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b70f922 elementor-widget elementor-widget-spacer\" data-id=\"2b70f922\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam v\u1eeba c\u00f4ng b\u1ed1 ch\u00ednh s\u00e1ch b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) v\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (2025).H\u00e0ng h\u00f3a Vi\u1ec7t Nam [\u2026]<\/p>","protected":false},"author":1,"featured_media":88,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,72],"tags":[65,102,103],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/1136"}],"collection":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/comments?post=1136"}],"version-history":[{"count":9,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/1136\/revisions"}],"predecessor-version":[{"id":2881,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/1136\/revisions\/2881"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/88"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=1136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=1136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=1136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}