{"id":13046,"date":"2025-10-31T13:50:55","date_gmt":"2025-10-31T06:50:55","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&p=13046"},"modified":"2025-11-06T13:19:02","modified_gmt":"2025-11-06T06:19:02","slug":"diem-nhanh-10-thay-doi-lon-trong-thong-tu-99-2025-tt-btc-thay-the-cho-thong-tu-200-2014-tt-btc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/diem-nhanh-10-thay-doi-lon-trong-thong-tu-99-2025-tt-btc-thay-the-cho-thong-tu-200-2014-tt-btc\/","title":{"rendered":"\u0110i\u1ec3m nhanh 10 thay \u0111\u1ed5i l\u1edbn trong Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"\n

Nh\u1eadn \u0111\u1ecbnh 10 Thay \u0110\u1ed5i Tr\u1ecdng Y\u1ebfu Trong Th\u00f4ng T\u01b0 99\/2025\/TT-BTC
<\/h2>\n\n\n\n

Sau h\u01a1n m\u01b0\u1eddi n\u0103m v\u1eadn h\u00e0nh, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eebng l\u00e0 \u201cx\u01b0\u01a1ng s\u1ed1ng\u201d c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam. Tuy nhi\u00ean, c\u00f9ng v\u1edbi t\u1ed1c \u0111\u1ed9 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb minh b\u1ea1ch, c\u00e1c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 200 \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t c\u1eadp: thi\u1ebfu linh ho\u1ea1t, ch\u01b0a \u0111\u00e1p \u1ee9ng c\u00e1c m\u00f4 h\u00ecnh \u0111a ng\u00e0nh, v\u00e0 ch\u01b0a t\u01b0\u01a1ng th\u00edch v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS).<\/p>\n\n\n\n

S\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ng\u00e0y 27\/10\/2025 kh\u00f4ng ch\u1ec9 thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i li\u00ean quan (Th\u00f4ng t\u01b0 75\/2015, 53\/2016), m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n m\u1ed9t t\u01b0 duy k\u1ebf to\u00e1n m\u1edbi \u2013 n\u01a1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 nhi\u1ec1u h\u01a1n trong c\u00e1ch ghi nh\u1eadn, ph\u1ea3n \u00e1nh v\u00e0 qu\u1ea3n tr\u1ecb th\u00f4ng tin t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 99 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u1ea3n c\u1eadp nh\u1eadt k\u1ef9 thu\u1eadt, m\u00e0 l\u00e0 m\u1ed9t cu\u1ed9c t\u00e1i c\u1ea5u tr\u00fac to\u00e0n di\u1ec7n v\u1ec1 t\u01b0 duy k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 10 \u0111i\u1ec3m thay \u0111\u1ed5i n\u1ed5i b\u1eadt nh\u1ea5t, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo h\u01b0\u1edbng ph\u00e2n t\u00edch \u2013 ph\u1ea3n bi\u1ec7n, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 \u0111\u1ecbnh h\u01b0\u1edbng v\u00e0 \u00fd ngh\u0129a c\u1ee7a Th\u00f4ng t\u01b0 99 trong th\u1ef1c ti\u1ec5n.<\/p>\n\n\n\n

Th\u1ee9 nh\u1ea5t, \u0110\u1ed5i t\u00ean v\u00e0 c\u1ea5u tr\u00fac l\u1ea1i h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n\n\n\n

Th\u00f4ng t\u01b0 99 thay \u0111\u1ed5i t\u00ean \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d, th\u1ed1ng nh\u1ea5t v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c IFRS. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 mang t\u00ednh h\u00ecnh th\u1ee9c m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n quan \u0111i\u1ec3m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n l\u00e0 b\u1ea3n c\u00e2n \u0111\u1ed1i c\u01a1 h\u1ecdc gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n, m\u00e0 l\u00e0 b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0\u1ee3c b\u1ecf c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u, s\u1eafp x\u1ebfp l\u1ea1i th\u1ee9 t\u1ef1 ch\u1ec9 ti\u00eau m\u00e0 kh\u00f4ng l\u00e0m m\u1ea5t t\u00ednh h\u1ee3p l\u1ec7. \u0110\u00e2y l\u00e0 s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb \u201cb\u00e1o c\u00e1o theo m\u1eabu” sang “b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi \u0111\u1ecdc”, h\u01b0\u1edbng t\u1edbi t\u00ednh h\u1eefu \u00edch c\u1ee7a th\u00f4ng tin thay v\u00ec h\u00ecnh th\u1ee9c tr\u00ecnh b\u00e0y c\u1ee9ng nh\u1eafc nh\u01b0 tr\u01b0\u1edbc.<\/p>\n\n\n\n

Th\u1ee9 hai, B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi cho doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\n\n\n\n

L\u1ea7n \u0111\u1ea7u ti\u00ean, Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u2013 t\u1ee9c l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng. B\u1ed9 b\u00e1o c\u00e1o n\u00e0y g\u1ed3m b\u1ed1n bi\u1ec3u m\u1eabu (B01-DNKLT, B02-DNKLT, B03-DNKLT, B09-DNKLT), \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n chuy\u1ec3n giao.<\/p>\n\n\n\n

Quy \u0111\u1ecbnh n\u00e0y gi\u1ea3i quy\u1ebft kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd m\u00e0 Th\u00f4ng t\u01b0 200 b\u1ecf ng\u1ecf, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n nh\u1ea1y c\u1ea3m, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng, ch\u1ee7 n\u1ee3 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n

Th\u1ee9 ba, Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/h3>\n\n\n\n

Th\u00f4ng t\u01b0 99 m\u1edf r\u1ed9ng ph\u1ea1m vi cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 (USD, EUR, JPY, v.v.) l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n n\u1ebfu \u0111\u1ed3ng ti\u1ec1n \u0111\u00f3 chi ph\u1ed1i ph\u1ea7n l\u1edbn c\u00e1c giao d\u1ecbch kinh t\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 trong ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o, mi\u1ec5n \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ngu\u1ed3n thu, chi ph\u00ed v\u00e0 huy \u0111\u1ed9ng v\u1ed1n theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Tuy nhi\u00ean, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1p l\u00fd n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd v\u1eabn ph\u1ea3i l\u1eadp b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u00e0 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng t\u1ef7 gi\u00e1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ef1 linh ho\u1ea1t n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf gi\u1ea3m r\u1ee7i ro t\u1ef7 gi\u00e1 v\u00e0 ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf kinh t\u1ebf, \u0111\u1ed3ng th\u1eddi ti\u1ec7m c\u1eadn v\u1edbi ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y trong IFRS.<\/p>\n\n\n\n

Th\u1ee9 t\u01b0, H\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/h3>\n\n\n\n

Kh\u00e1c v\u1edbi Th\u00f4ng t\u01b0 200 ch\u1ec9 d\u1eebng \u1edf nguy\u00ean t\u1eafc, Th\u00f4ng t\u01b0 99 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 khi doanh nghi\u1ec7p thay \u0111\u1ed5i t\u1eeb VND sang ngo\u1ea1i t\u1ec7 (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i). Theo \u0111\u00f3, to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. C\u00e1c s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3.<\/p>\n\n\n\n

Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i tr\u00ecnh b\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ki\u1ec3m to\u00e1n c\u00f3 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 minh b\u1ea1ch. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi mang t\u00ednh k\u1ef9 thu\u1eadt cao, t\u1ea1o n\u1ec1n t\u1ea3ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n chu\u1ea9n IFRS trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n

Th\u1ee9 n\u0103m, Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/h3>\n\n\n\n

M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i c\u0103n b\u1ea3n nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 99 l\u00e0 trao quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p trong vi\u1ec7c thi\u1ebft l\u1eadp to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n chi ti\u1ebft ho\u1eb7c c\u1ea5p 2, c\u1ea5p 3, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c m\u1edf r\u1ed9ng c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh ho\u1eb7c theo m\u00f4 h\u00ecnh d\u1ef1 \u00e1n.<\/p>\n\n\n\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00e1ch t\u00e0i kho\u1ea3n chi ph\u00ed 641 th\u00e0nh nhi\u1ec1u nh\u00e1nh nh\u1ecf nh\u01b0 \u201cChi ph\u00ed b\u00e1n h\u00e0ng theo khu v\u1ef1c\u201d, \u201cChi ph\u00ed x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i\u201d, ho\u1eb7c t\u00e1ch t\u00e0i kho\u1ea3n 154 theo t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf. T\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 trong quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef theo Lu\u1eadt K\u1ebf to\u00e1n.<\/p>\n\n\n\n

\u0110i\u1ec3m quan tr\u1ecdng l\u00e0: t\u1ef1 ch\u1ee7 nh\u01b0ng kh\u00f4ng t\u00f9y ti\u1ec7n. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu t\u1ef1 m\u1edf. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f4ng b\u1ed1 ph\u1ee5 l\u1ee5c c\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n thay th\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi ti\u1ebft trong c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ti\u1ebfp theo \u2013 \u0111\u00e2y s\u1ebd l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch s\u00e2u trong b\u00e0i vi\u1ebft sau. Theo nh\u1eadn \u0111\u1ecbnh c\u1ee7a t\u00e1c gi\u1ea3, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc m\u1edf \u0111\u1ed9t ph\u00e1, \u0111\u01b0a k\u1ebf to\u00e1n doanh nghi\u1ec7p ti\u1ebfn g\u1ea7n h\u01a1n v\u1edbi m\u00f4 h\u00ecnh “accounting for management” \u2013 k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 \u0111i\u1ec1u h\u00e0nh. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n gi\u1edd \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ng\u01b0\u1eddi ghi s\u1ed5 m\u00e0 tr\u1edf th\u00e0nh nh\u00e0 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

Th\u1ee9 s\u00e1u, Linh ho\u1ea1t h\u01a1n trong h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/h3>\n\n\n\n

Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p t\u00f9y ch\u1ecdn c\u01a1 ch\u1ebf ghi nh\u1eadn t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1eb7c kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang. Vi\u1ec7c ghi nh\u1eadn lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u01b0 doanh thu, gi\u00e1 v\u1ed1n, ho\u1eb7c ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt \u2013 t\u00f9y thu\u1ed9c v\u00e0o m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb (h\u00f3a \u0111\u01a1n hay phi\u1ebfu n\u1ed9i b\u1ed9) m\u00e0 d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch, qua \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty ho\u1eb7c doanh nghi\u1ec7p c\u00f3 chu\u1ed7i gi\u00e1 tr\u1ecb n\u1ed9i b\u1ed9 t\u1ed1i \u01b0u h\u00f3a c\u00e1ch ghi nh\u1eadn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 b\u1ed9 ph\u1eadn.<\/p>\n\n\n\n

Th\u1ee9 b\u1ea3y, T\u0103ng c\u01b0\u1eddng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/h3>\n\n\n\n

L\u1ea7n \u0111\u1ea7u ti\u00ean trong m\u1ed9t th\u00f4ng t\u01b0 k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m s\u1ef1 minh b\u1ea1ch, an to\u00e0n t\u00e0i s\u1ea3n, ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro gian l\u1eadn.<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 99 v\u00ec th\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 khung k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n \u0111\u1ecbnh h\u01b0\u1edbng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, n\u01a1i k\u1ebf to\u00e1n tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro, thay v\u00ec ch\u1ec9 l\u00e0 nghi\u1ec7p v\u1ee5 ghi nh\u1eadn qu\u00e1 kh\u1ee9.<\/p>\n\n\n\n

Th\u1ee9 t\u00e1m, B\u1ed5 sung h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho s\u00e1p nh\u1eadp, chia t\u00e1ch v\u00e0 chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p<\/h3>\n\n\n\n

Th\u00f4ng t\u01b0 99 d\u00e0nh ph\u1ea7n ri\u00eang h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t, chia t\u00e1ch, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, ch\u00eanh l\u1ec7ch h\u1ee3p nh\u1ea5t, v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng khi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u1ea5u tr\u00fac, thay v\u00ec ph\u1ea3i vi\u1ec7n d\u1eabn IFRS hay c\u00e1c h\u01b0\u1edbng d\u1eabn ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf nh\u01b0 tr\u01b0\u1edbc.<\/p>\n\n\n\n

Th\u1ee9 ch\u00edn, Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh linh ho\u1ea1t v\u00e0 h\u01b0\u1edbng \u0111\u1ebfn ng\u01b0\u1eddi \u0111\u1ecdc<\/h3>\n\n\n\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh linh ho\u1ea1t h\u01a1n, c\u00f3 th\u1ec3 l\u01b0\u1ee3c b\u1ecf c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng ph\u00e1t sinh v\u00e0 \u0111\u00e1nh l\u1ea1i th\u1ee9 t\u1ef1 c\u00e1c d\u00f2ng b\u00e1o c\u00e1o m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u00e3 s\u1ed1. \u0110\u00e2y l\u00e0 t\u01b0 duy ti\u1ebfn b\u1ed9, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf n\u00ean tinh g\u1ecdn, d\u1ec5 \u0111\u1ecdc, d\u1ec5 hi\u1ec3u, t\u1eadp trung v\u00e0o th\u00f4ng tin c\u1ed1t l\u00f5i ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n\n\n\n

Th\u1ee9 m\u01b0\u1eddi, Th\u1ed1ng nh\u1ea5t v\u00e0 thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng t\u01b0 c\u0169<\/h3>\n\n\n\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200\/2014, 75\/2015 v\u00e0 53\/2016. T\u1eeb \u0111\u00e2y, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u00ednh th\u1ee9c v\u1eadn h\u00e0nh theo m\u1ed9t khung ph\u00e1p l\u00fd duy nh\u1ea5t, gi\u1ea3m thi\u1ec3u ch\u1ed3ng ch\u00e9o v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh tra c\u1ee9u, \u00e1p d\u1ee5ng.<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 b\u01b0\u1edbc ngo\u1eb7t l\u1edbn c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n Vi\u1ec7t Nam \u2013 t\u1eeb m\u1ed9t h\u1ec7 th\u1ed1ng thi\u00ean v\u1ec1 tu\u00e2n th\u1ee7 sang m\u1ed9t h\u1ec7 th\u1ed1ng h\u01b0\u1edbng \u0111\u1ebfn qu\u1ea3n tr\u1ecb v\u00e0 minh b\u1ea1ch th\u00f4ng tin. Vi\u1ec7c cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft, v\u00e0 linh ho\u1ea1t trong c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 m\u1edf ra m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi cho ngh\u1ec1 k\u1ebf to\u00e1n \u2013 k\u1ebf to\u00e1n c\u1ee7a s\u1ef1 t\u1ef1 ch\u1ee7.<\/p>\n\n\n\n

Tuy nhi\u00ean, quy\u1ec1n t\u1ef1 ch\u1ee7 \u0111\u00f3 \u0111i k\u00e8m v\u1edbi y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m, v\u1ec1 t\u00ednh minh b\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n ch\u1ec9 \u201cghi ch\u00e9p\u201d m\u00e0 ph\u1ea3i \u201cph\u00e2n t\u00edch, thi\u1ebft k\u1ebf v\u00e0 gi\u1ea3i th\u00edch\u201d. Theo nh\u1eadn \u0111\u1ecbnh nhanh c\u1ee7a t\u00e1c gi\u1ea3, Th\u00f4ng t\u01b0 99 l\u00e0 m\u1ed9t b\u1ea3n n\u00e2ng c\u1ea5p to\u00e0n di\u1ec7n v\u1ec1 t\u01b0 duy k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam, song vi\u1ec7c \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 s\u1ebd ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 s\u1ef1 chu\u1ea9n b\u1ecb c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n trong t\u1eebng doanh nghi\u1ec7p.<\/p>\n\n\n\n

Trong th\u1eddi gian t\u1edbi, b\u1ea1n \u0111\u1ecdc n\u00ean theo d\u00f5i th\u00eam c\u00e1c quan \u0111i\u1ec3m c\u1ee7a nh\u1eefng KOL trong ng\u00e0nh k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u v\u00e0 th\u1ef1c ti\u1ec5n h\u01a1n v\u1ec1 vi\u1ec7c v\u1eadn d\u1ee5ng Th\u00f4ng t\u01b0 99 trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam chuy\u1ec3n m\u00ecnh sang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n

T\u1ea3i ngay Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/p>\n\n\n\n

https:\/\/drive.google.com\/drive\/folders\/1vhKNRUDner7j71QU_jEgfk2JgPYdCfpP<\/a><\/p>\n\n\n\n

(Ngu\u1ed3n: Mr Wick ki\u1ec3m to\u00e1n)<\/em><\/p>\n\n\n\n

\n\n\n\n

FTS – \u0110\u1ed3ng h\u00e0nh c\u00f9ng Doanh nghi\u1ec7p v\u00e0 C\u00e1 nh\u00e2n trong Chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n\n\n\n

\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng \u0110\u1ea1i M\u1ed7, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/p>\n\n\n\n

Email: info@fts.com.vn<\/p>\n\n\n\n

Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n\n\n\n

\"\ud83c\udf10\"Website: https:\/\/fts.com.vn\/<\/a><\/p>\n\n\n\n

\"\ud83c\udf10\"Linkedln: https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/p>\n\n\n\n

\"\ud83c\udf10\"Zalo: https:\/\/zalo.me\/firsttrustsolution<\/a><\/p>\n\n\n\n

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

Nh\u1eadn \u0111\u1ecbnh 10 Thay \u0110\u1ed5i Tr\u1ecdng Y\u1ebfu Trong Th\u00f4ng T\u01b0 99\/2025\/TT-BTC Sau h\u01a1n m\u01b0\u1eddi n\u0103m v\u1eadn h\u00e0nh, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eebng l\u00e0 \u201cx\u01b0\u01a1ng s\u1ed1ng\u201d c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam. Tuy nhi\u00ean, c\u00f9ng v\u1edbi t\u1ed1c \u0111\u1ed9 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb minh b\u1ea1ch, c\u00e1c quy […]<\/p>\n","protected":false},"featured_media":13402,"template":"","article_category":[10],"class_list":["post-13046","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/13046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13402"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=13046"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=13046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}