{"id":2739,"date":"2021-06-18T11:41:47","date_gmt":"2021-06-18T02:41:47","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=2739"},"modified":"2021-12-21T13:48:08","modified_gmt":"2021-12-21T04:48:08","slug":"ifrs-and-vas-2","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/ifrs-and-vas-2\/","title":{"rendered":"S\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c ghi nh\u1eadn IFRS v\u00e0 VAS cho t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n | V\u1ec1 ph\u00eda Ph\u00f2ng K\u1ebf to\u00e1n \/ K\u1ebf to\u00e1n tr\u01b0\u1edfng"},"content":{"rendered":"

S\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c ghi nh\u1eadn IFRS v\u00e0 VAS \u0111\u1ed1i v\u1edbi t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (\u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \/ k\u1ebf to\u00e1n tr\u01b0\u1edfng)<\/h2>\n

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M\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 nh\u1eefng ch\u00ednh s\u00e1ch nh\u1eb1m \u0111\u01b0a IFRS v\u00e0o Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0o n\u0103m 2025, nh\u01b0ng nh\u1eadn th\u1ee9c v\u1ec1 IFRS v\u00e0 VAS v\u1eabn c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn. L\u1ea7n n\u00e0y, t\u00f4i mu\u1ed1n n\u00f3i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch "ghi nh\u1eadn" k\u1ebf to\u00e1n gi\u1eefa IFRS v\u00e0 VAS.<\/span><\/p>\n

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\u21d2 B\u1ea3ng so s\u00e1nh t\u00e0i kho\u1ea3n VAS v\u00e0 IFRS Vi\u1ec7t Nam<\/strong><\/span><\/a><\/p>\n<\/div>\n

Ghi nh\u1eadn t\u00e0i kho\u1ea3n IFRS v\u00e0 VAS<\/span><\/h2>\n

Thi\u1ec7n ch\u00ed<\/b><\/p>\n

T\u1ea1i VAS, l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo th\u1eddi gian h\u1eefu d\u1ee5ng \u01b0\u1edbc t\u00ednh c\u1ee7a n\u00f3 trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb khi mua v\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t h\u00e0ng n\u0103m.<\/span><\/p>\n

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\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 h\u01b0 h\u1ecfng c\u1ee7a t\u00e0i s\u1ea3n, nh\u00e0 m\u00e1y v\u00e0 thi\u1ebft b\u1ecb<\/b><\/p>\n

Trong k\u1ebf to\u00e1n IFRS<\/span>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b>\u0110\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 (PPE: T\u00e0i s\u1ea3n, Nh\u00e0 m\u00e1y v\u00e0 Thi\u1ebft b\u1ecb), c\u00f3 c\u00e1c quy t\u1eafc \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

VAS kh\u00f4ng cho ph\u00e9p ghi gi\u1ea3m gi\u00e1 tr\u1ecb PPE.<\/span><\/p>\n

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T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b><\/p>\n

VAS ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u0111\u1ebfn 20 n\u0103m v\u00e0 tr\u1eeb \u0111i ph\u1ea7n kh\u1ea5u hao l\u0169y k\u1ebf. Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i chi ph\u00ed \u0111\u00e3 kh\u1ea5u hao. ..<\/span><\/p>\n

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Ki\u1ec3m k\u00ea<\/b><\/p>\n

M\u1eb7c d\u00f9 VAS cho ph\u00e9p ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i c\u00f9ng, xu\u1ea5t tr\u01b0\u1edbc v\u00e0 l\u1ea5y trung b\u00ecnh, nh\u01b0ng VAS khuy\u1ebfn ngh\u1ecb chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb trung b\u00ecnh nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc ho\u1eb7c b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u1ec3 tu\u00e2n th\u1ee7 IFRS.<\/span><\/p>\n

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D\u00f2ng ti\u1ec1n<\/b><\/p>\n

Theo IFRS, chi ph\u00ed l\u00e3i vay v\u00e0 thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. Chi tr\u1ea3 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tuy nhi\u00ean, VAS kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 hi\u1ec7n t\u1ea1i, c\u00e1c c\u00f4ng ty linh ho\u1ea1t h\u01a1n trong vi\u1ec7c x\u1eed l\u00fd c\u1ed5 t\u1ee9c, l\u00e3i vay, v.v.<\/span><\/p>\n

 <\/p>\n

S\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh<\/b><\/p>\n

Theo IFRS, c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0a ra kh\u00e1i ni\u1ec7m "\u0111\u1ecbnh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd" v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean. Ch\u00fang t\u00f4i c\u0169ng c\u1ea7n gi\u1ea3i th\u00edch nh\u1eefng r\u1ee7i ro ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh. Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong VAS.<\/span><\/p>\n

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<\/div>\n

 <\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
 <\/th>IFRS<\/th>VAS<\/th>\n<\/tr>\n<\/thead>\n
Thi\u1ec7n ch\u00ed<\/td>Ki\u1ec3m tra s\u1ef1 suy gi\u1ea3m h\u00e0ng n\u0103m<\/td>Kh\u1ea5u hao \u0111\u1ecbnh k\u1ef3 trong v\u00f2ng 10 n\u0103m<\/td>\n<\/tr>\n
\u0110\u00e1nh gi\u00e1 s\u1ef1 suy y\u1ebfu
\n<\/td>		Ki\u1ec3m tra s\u1ef1 suy gi\u1ea3m h\u00e0ng n\u0103m<\/td>kh\u00f4ng ai<\/td>\n<\/tr>\n
Ki\u1ec3m k\u00ea
\n
\n<\/td>		\u0110\u1ebfn tr\u01b0\u1edbc v\u1ec1 tr\u01b0\u1edbc
\nPh\u01b0\u01a1ng ph\u00e1p trung b\u00ecnh<\/td>		Khuy\u1ebfn ngh\u1ecb nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\n<\/tr>\n
D\u00f2ng ti\u1ec1n
\n
\n<\/td>		kh\u1eaft khe<\/td>Linh ho\u1ea1t<\/td>\n<\/tr>\n
S\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh
\n
\n<\/td>		Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>Chi ph\u00ed mua l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

 <\/p>\n

\"gi\u1eef<\/a><\/p>\n

\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>\n

\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

S\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch ghi nh\u1eadn t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n gi\u1eefa IFRS v\u00e0 VAS (\u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\/k\u1ebf to\u00e1n tr\u01b0\u1edfng) 20 [\u2026]<\/p>","protected":false},"author":1,"featured_media":2743,"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\/2739"}],"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=2739"}],"version-history":[{"count":19,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/2739\/revisions"}],"predecessor-version":[{"id":7817,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/2739\/revisions\/7817"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/2743"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=2739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=2739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=2739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}