{"id":6163,"date":"2020-09-10T08:56:54","date_gmt":"2020-09-10T01:56:54","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6163"},"modified":"2025-11-12T14:27:31","modified_gmt":"2025-11-12T07:27:31","slug":"tu-sau-nam-2025-bat-buoc-ap-dung-chuan-muc-bao-cao-tai-chinh-quoc-te","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tu-sau-nam-2025-bat-buoc-ap-dung-chuan-muc-bao-cao-tai-chinh-quoc-te\/","title":{"rendered":"T\u1eeb sau n\u0103m 2025, b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf"},"content":{"rendered":"

L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp c\u1ee5 th\u1ec3 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ng\u00e0y 16\/3\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng IFRS<\/strong><\/em> t\u1ef1 nguy\u1ec7n s\u1ebd<\/strong><\/em> b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025<\/strong><\/em> v\u00e0 \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ec3 t\u1eeb sau n\u0103m 2025.<\/strong><\/em><\/p>\n

\"\"<\/p>\n

B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS t\u1eeb n\u0103m 2025<\/em><\/p>\n

Nh\u1eb1m ho\u00e0n thi\u1ec7n khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n; t\u1ea1o d\u1ef1ng c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh t\u1ea1i doanh nghi\u1ec7p c\u0169ng nh\u01b0 vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng nh\u00e0 n\u01b0\u1edbc trong giai \u0111o\u1ea1n m\u1edbi, g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng c\u00e1c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf, x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, ng\u00e0y 16\/3\/2020, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam. Trong \u0111\u00f3, \u0111\u1ec1 c\u1eadp c\u1ee5 th\u1ec3 v\u1ec1 ph\u01b0\u01a1ng \u00e1n c\u00f4ng b\u1ed1, \u00e1p d\u1ee5ng IFRS v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u00e2y d\u1ef1ng, ban h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam (VFRS).<\/p>\n

Ph\u01b0\u01a1ng\u00a0\u00e1n c\u00f4ng b\u1ed1, \u00e1p d\u1ee5ng IFRS<\/strong><\/h4>\n

\u0110\u01b0\u1ee3c chia th\u00e0nh 3 giai \u0111o\u1ea1n g\u1ed3m:<\/p>\n

    \n
  • Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb t\u1eeb n\u0103m 2020 \u0111\u1ebfn n\u0103m 2021;<\/li>\n
  • Giai \u0111o\u1ea1n 1 \u2013 \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n, t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m 2025;<\/li>\n
  • Giai \u0111o\u1ea1n 2 \u2013 \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ec3 t\u1eeb sau n\u0103m 2025.<\/li>\n<\/ul>\n

    Vi\u1ec7c \u00e1p d\u1ee5ng IFRS, y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS ph\u1ea3i tr\u00ecnh b\u00e0y, thuy\u1ebft minh chi ti\u1ebft trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00e1c bi\u1ec7t gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf (n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c IFRS \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IASB) t\u1ea1i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n

    \"\"<\/p>\n

    Ph\u01b0\u01a1ng \u00e1n c\u00f4ng b\u1ed1, \u00e1p d\u1ee5ng IFRS \u0111\u01b0\u1ee3c chia l\u00e0m 03 giai \u0111o\u1ea1n<\/em><\/p>\n

    Khi IASB c\u00f3 s\u1ef1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf c\u00e1c IFRS th\u00ec c\u1ea7n ph\u1ea3i k\u1ecbp th\u1eddi c\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch \u0111\u1ec3 th\u1ed1ng nh\u1ea5t tri\u1ec3n khai cho c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng; \u00e1p d\u1ee5ng IFRS theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong c\u1ea3 n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

    V\u1ec1 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng IFRS, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u00e1c ti\u00eau ch\u00ed, h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh gi\u1eefa doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS v\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u00e1p d\u1ee5ng IFRS. \u0110\u1ed3ng th\u1eddi, c\u00f4ng b\u1ed1 danh s\u00e1ch doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n ho\u1eb7c b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

    Ph\u01b0\u01a1ng \u00e1n x\u00e2y d\u1ef1ng, ban h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng VFRS<\/strong><\/h4>\n

    \u0110\u01b0\u1ee3c chia th\u00e0nh 2 giai \u0111o\u1ea1n, g\u1ed3m:<\/p>\n

      \n
    • Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb, t\u1eeb n\u0103m 2020 \u0111\u1ebfn n\u0103m 2024;<\/li>\n
    • Giai \u0111o\u1ea1n tri\u1ec3n khai \u00e1p d\u1ee5ng VFRS t\u1eeb n\u0103m 2025.<\/li>\n<\/ul>\n

      Theo \u0111\u1ec1 \u00e1n, vi\u1ec7c nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng VFRS \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean IFRS theo nguy\u00ean t\u1eafc ti\u1ebfp thu t\u1ed1i \u0111a th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam, nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n

      Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC c\u0169ng n\u00eau r\u00f5, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ri\u00eang cho c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS v\u00e0 VFRS.<\/p>\n

      Theo Tintucketoan.com<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

      L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp c\u1ee5 th\u1ec3 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ng\u00e0y 16\/3\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng IFRS t\u1ef1 nguy\u1ec7n s\u1ebd b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2022 \u0111\u1ebfn n\u0103m […]<\/p>\n","protected":false},"featured_media":13752,"template":"","article_category":[10],"class_list":["post-6163","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\/6163","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\/13752"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6163"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}