{"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\/zh\/vietnams-ministry-of-finance-announces-mandatory-ifrs\/","title":{"rendered":"\u8d8a\u5357\u8d22\u653f\u90e8\u6709\u5f3a\u5236\u6027\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u548c\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\uff082025\uff09\u7684\u653f\u7b56"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">\u8d8a\u5357\u8d22\u653f\u90e8\u6709\u5f3a\u5236\u6027\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u548c\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\uff082025\uff09\u7684\u653f\u7b56<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u8d22\u653f\u90e8\uff0c\u622a\u81f3 2020 \u5e74 3 \u6708 18 \u65e5<a href=\"https:\/\/suzuki-global.com\/zh\/vietnam-accounting-standards-and-accounting-period\/\"><span style=\"color: #0000ff;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219<\/span><\/a>\u4ee3\u8868\uff08VAS\uff09<a href=\"https:\/\/suzuki-global.com\/zh\/difference-between-vas-and-ifrs\/\"><span style=\"color: #0000ff;\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)<\/span><\/a>\u5ba3\u5e03\u51b3\u5b9a\u89c4\u8303\u5176\u5e94\u7528\u8def\u7ebf\u56fe\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u9002\u7528\u4e8e IFRS \u7684\u53d1\u5c55\u653f\u7b56 345 \/ QD-BTC\uff0c\u8d8a\u5357\u5c06\u5728 2022 \u5e74\u81f3 2025 \u5e74\u548c 2025 \u5e74\u4e4b\u540e\u5206\u9636\u6bb5\u91c7\u7528 IFRS\u3002\u5728\u7b2c\u4e00\u9636\u6bb5\uff0c\u8d22\u52a1\u62a5\u544a\u6309\u7167\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u8fdb\u884c\u8d22\u52a1\u62a5\u544a\u7684\u67d0\u4e9b\u76ee\u6807\u516c\u53f8\u9f13\u52b1\u548c\u91c7\u7528IFRS\uff0c\u5e76\u7531\u8d22\u653f\u90e8\u7b5b\u9009\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u5e0c\u671b\u5e94\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7684\u76ee\u6807\u516c\u53f8\u5c06\u5728\u5e94\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u524d\u4e3b\u52a8\u901a\u77e5\u8d22\u653f\u90e8\u3002\u5176\u4e2d\u5305\u62ec\u56fd\u6709\u516c\u53f8\u7684\u6bcd\u516c\u53f8\u3001\u5728\u80a1\u7968\u5e02\u573a\u4e0a\u5e02\u7684\u6bcd\u516c\u53f8\u4ee5\u53ca\u4f5c\u4e3a\u975e\u4e0a\u5e02\u6bcd\u516c\u53f8\u7684\u5927\u578b\u4e0a\u5e02\u516c\u53f8\u3002<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">2025 \u5e74\u8d77\u5f3a\u5236\u6267\u884c\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u4ece 2025 \u5e74\u8d77\uff0cIFRS \u5c06\u5f3a\u5236\u7528\u4e8e\u56fd\u6709\u3001\u4e0a\u5e02\u548c\u79c1\u8425\u516c\u53f8\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002\u5230 2021 \u5e74\uff0c\u91c7\u7528 IFRS \u5fc5\u4e0d\u53ef\u5c11\u7684\u7ffb\u8bd1\u5de5\u4f5c\u548c\u4eba\u529b\u8d44\u6e90\u57f9\u8bad\u5c06\u5f97\u5230\u6539\u5584\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u516c\u53f8\u76ee\u524d\u6b63\u5728\u5e94\u7528 10 \u591a\u5e74\u524d\u5236\u5b9a\u7684 VAS \u4f1a\u8ba1\u51c6\u5219\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u8d22\u653f\u90e8\u6307\u51fa\uff0c\u589e\u503c\u670d\u52a1\u6761\u6b3e\u670926\u6761\uff0c\u800c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u670940\u6761\uff0c\u589e\u503c\u670d\u52a1\u6761\u6b3e\u672a\u80fd\u4e0e\u56fd\u9645\u63a5\u8f68\u3002<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">\u5bf9\u8d8a\u5357\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u7684\u9700\u6c42\u4e0d\u65ad\u589e\u957f<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u8d8a\u5357\u5bf9\u91c7\u7528 IFRS \u7684\u9700\u6c42\u6b63\u5728\u589e\u52a0\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u4e00\u8def\u9886\u5148\u7684\u4e3b\u8981\u662f\u4e0a\u5e02\u516c\u53f8\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u3002<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u8868\u793a\uff0c\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7684\u5b8c\u5584\u662f\u5fc5\u4e0d\u53ef\u5c11\u7684\uff0c\u4e0a\u5e02\u516c\u53f8\u548c\u76f4\u63a5\u6295\u8d44\u7684\u589e\u52a0\u6709\u52a9\u4e8e\u8d8a\u5357\u52a0\u5feb\u4f53\u5236\u6539\u9769\u548c\u56fd\u9645\u4e00\u4f53\u5316\uff0c\u4ee5\u53ca\u8d8a\u5357\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u3002\u8868\u660e\u5b83\u5c06\u63d0\u9ad8\u4f1a\u8ba1\u900f\u660e\u5ea6\uff0c\u5141\u8bb8\u516c\u53f8\u4ee5\u4f18\u60e0\u6761\u4ef6\u4ece\u56fd\u9645\u8d44\u672c\u5e02\u573a\u7b79\u96c6\u8d44\u91d1\uff0c\u5e76\u6709\u52a9\u4e8e\u63d0\u9ad8\u8bc1\u5238\u5e02\u573a\u6c34\u5e73\u3002<\/span><\/p>\r\n<p><a href=\"https:\/\/suzuki-global.com\/zh\/difference-between-vas-and-ifrs\/\"><img loading=\"lazy\" src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/book-keeping.jpg\" alt=\"\u7c3f\u8bb0\" width=\"577\" height=\"372\" class=\"alignnone wp-image-104\" 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