{"id":476,"date":"2020-03-07T00:55:43","date_gmt":"2020-03-06T15:55:43","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=476"},"modified":"2021-11-18T11:58:57","modified_gmt":"2021-11-18T02:58:57","slug":"vietnam-accounting-and-bookkeeping-and-currency","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/vietnam-accounting-and-bookkeeping-and-currency\/","title":{"rendered":"K\u1ebf to\u00e1n, k\u1ebf to\u00e1n v\u00e0 ti\u1ec1n t\u1ec7 Vi\u1ec7t Nam"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u1ea7n n\u00e0y, t\u00f4i xin gi\u1edbi thi\u1ec7u t\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">Vi\u1ec7t Nam hi\u1ec7n l\u00e0 duy nh\u1ea5t \u1edf Vi\u1ec7t Nam chuy\u1ec3n \u0111\u1ed5i sang IFRS<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>, C\u00e1i g\u1ecdi l\u00e0 VAS \u0111ang \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. \u0110\u1ebfn n\u0103m 2025, \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn nhi\u1ec1u nh\u1ea5t tr\u00ean th\u1ebf gi\u1edbi<a href=\"https:\/\/suzuki-global.com\/vi\/vietnams-ministry-of-finance-announces-mandatory-ifrs\/\"><span style=\"color: #0000ff;\">IFRS<\/span><\/a>C\u00f3 nhi\u1ec1u b\u00e1o c\u00e1o r\u1eb1ng n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0o. Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh \u0111\u00f3, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam ph\u1ea3i hi\u1ec3u \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u00e0 quy t\u1eafc li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. V\u00ec v\u1eady, l\u1ea7n n\u00e0y t\u00f4i mu\u1ed1n gi\u1edbi thi\u1ec7u v\u1ec1 k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u.<\/span><\/p>\r\n<ul>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ed9t b\u1ed9 k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n chu\u1ea9n b\u1ecb cho t\u01b0\u01a1ng lai v\u00ec Vi\u1ec7t Nam \u0111ang xem x\u00e9t vi\u1ec7c \u00e1p d\u1ee5ng IFRS, ng\u00f4n ng\u1eef k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t th\u1ebf gi\u1edbi, v\u00e0o n\u0103m 2025.<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 m\u1ed9t chi ph\u00ed quan tr\u1ecdng c\u1ea7n c\u00e2n nh\u1eafc \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">Vi\u1ec7t Nam \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ed9t ti\u00eau chu\u1ea9n th\u1ed1ng nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, cho th\u1ea5y chi ph\u00ed v\u00e0 doanh thu c\u1ee7a c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng \u1edf bi\u00ean gi\u1edbi c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o. C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung n\u00e0y (GAAP), \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), \u0111\u00f3ng vai tr\u00f2 l\u00e0 h\u01b0\u1edbng d\u1eabn ch\u00ednh cho c\u00e1ch t\u1ea1o v\u00e0 ghi s\u1ed5 c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 s\u00e1ch.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Khung k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. C\u00e1c c\u00f4ng ty li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn qu\u1ea3n l\u00fd hai h\u1ed3 s\u01a1 k\u1ebf to\u00e1n. M\u1ed9t d\u1ef1a tr\u00ean VAS v\u00e0 m\u1ed9t \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p d\u00e0nh ri\u00eang cho c\u00e1c tr\u1ee5 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ghi s\u1ed5 theo VAS v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) h\u00e0ng qu\u00fd do h\u1ecd l\u00e0 c\u00f4ng ty m\u1eb9.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 cho r\u1eb1ng y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7. N\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty con trong n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam l\u00e0 y\u1ebfu t\u1ed1 r\u1ea5t quan tr\u1ecdng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn l\u00e3i v\u00e0 l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, c\u00e1c t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p nh\u1ea5t, v.v. l\u00e0.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, c\u00f3 th\u1ec3 ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n. Tuy nhi\u00ean, m\u1ed9t khi ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ch\u1ecdn l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 hi\u1ec3n th\u1ecb, c\u00f4ng ty kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ngo\u1ea1i tr\u1eeb trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, ch\u1eb3ng h\u1ea1n nh\u01b0 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong c\u00e1c giao d\u1ecbch c\u1ee7a c\u00f4ng ty.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 m\u00e0 m\u00ecnh l\u1ef1a ch\u1ecdn, c\u00e1c c\u00f4ng ty ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0111\u1ed3ng Vi\u1ec7t Nam tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam. Do \u0111\u00f3, nhi\u1ec1u c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ed3ng Vi\u1ec7t Nam l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 hi\u1ec3n th\u1ecb.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Nh\u1eefng vi\u1ec7c b\u1ea1n c\u1ea7n l\u00e0m trong k\u1ebf to\u00e1n vi\u1ec7t nam<\/span><\/h2>\r\n<ul>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Cho d\u00f9 l\u00e0 ti\u1ebfng Vi\u1ec7t (c\u00f3 th\u1ec3 vi\u1ebft chung v\u1edbi ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i)<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 \u0111\u1ed3ng Vi\u1ec7t Nam (VND) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, nh\u01b0ng c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i (FIE) c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7.<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Bi\u1ec3u \u0111\u1ed3 tu\u00e2n th\u1ee7 t\u00e0i kho\u1ea3n Vi\u1ec7t Nam<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VAS v\u00e0 t\u00ean c\u00f4ng ty<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400;\">T\u01b0\u01a1ng lai c\u1ee7a k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam hi\u1ec7n s\u1ebd \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) \u0111\u1ec3 thay th\u1ebf VAS. Ch\u00ednh ph\u1ee7 mu\u1ed1n th\u1ef1c hi\u1ec7n IFRS v\u00e0o n\u0103m 2025, \u0111\u00e2y l\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 FDI. N\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n tr\u1ecb c\u00f4ng ty.<\/span><\/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>L\u1ea7n n\u00e0y ch\u00fang t\u00f4i s\u1ebd gi\u1edbi thi\u1ec7u t\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7t Nam hi\u1ec7n \u0111ang chuy\u1ec3n \u0111\u1ed5i sang IFRS [\u2026]<\/p>","protected":false},"author":1,"featured_media":479,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,72],"tags":[65],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/476"}],"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=476"}],"version-history":[{"count":3,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":1435,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/476\/revisions\/1435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/479"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}