{"id":7594,"date":"2022-11-08T08:45:21","date_gmt":"2022-11-08T01:45:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7594"},"modified":"2025-11-11T13:35:00","modified_gmt":"2025-11-11T06:35:00","slug":"bao-cao-tai-chinh-hop-nhat-la-gi-huong-dan-cach-lap-bao-cao-tai-chinh-hop-nhat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/bao-cao-tai-chinh-hop-nhat-la-gi-huong-dan-cach-lap-bao-cao-tai-chinh-hop-nhat\/","title":{"rendered":"B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T L\u00c0 G\u00cc? H\u01af\u1edaNG D\u1eaaN C\u00c1CH L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T"},"content":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con theo quy \u0111\u1ecbnh. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u chi ti\u1ebft b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 g\u00ec v\u00e0 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n<p><strong>1.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 g\u00ec?\u00a0<\/strong><\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (Consolidated financial statements) l\u00e0 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp\u00a0d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con\u00a0nh\u1eb1m cung c\u1ea5p nh\u1eefng th\u00f4ng tin v\u1ec1 v\u1ea5n \u0111\u1ec1 kinh t\u1ebf t\u00e0i ch\u00ednh cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n trong k\u1ef3 k\u1ebf to\u00e1n. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai.<\/p>\n<p>Trong \u0111\u00f3, theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25, c\u00e1c thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch nh\u01b0 sau:<\/p>\n<ul>\n<li>C\u00f4ng ty m\u1eb9:\u00a0L\u00e0 c\u00f4ng ty c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con<\/li>\n<li>C\u00f4ng ty con:\u00a0L\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9)<\/li>\n<li>T\u1eadp \u0111o\u00e0n: Bao g\u1ed3m c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7595 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/f1d255af-b898-46b2-bb67-d4792f7d59ac.jpg\" alt=\"\" width=\"1242\" height=\"824\" \/><\/p>\n<p><strong>2.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t g\u1ed3m nh\u1eefng g\u00ec?\u00a0<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo\u00a0\u0111i\u1ec1u 4 v\u00e0 \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 s\u1ed1 202\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t g\u1ed3m\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t gi\u1eefa ni\u00ean \u0111\u1ed9\u00a0(b\u00e1o c\u00e1o qu\u00fd, g\u1ed3m c\u1ea3 qu\u00fd IV v\u00e0 b\u00e1o c\u00e1o b\u00e1n ni\u00ean)<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t gi\u1eefa ni\u00ean \u0111\u1ed9 g\u1ed3m:<\/li>\n<\/ul>\n<p>+ B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t<\/p>\n<p>+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t<\/p>\n<p>+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t<\/p>\n<p>+ B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/p>\n<p><strong>3.Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p><strong>3.1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo\u00a0\u0111i\u1ec1u 9 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft \u1edf c\u00f4ng ty con (c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp c\u00f4ng ty con ho\u1eb7c s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp c\u00f4ng ty con qua m\u1ed9t c\u00f4ng ty kh\u00e1c)<\/li>\n<li>T\u1ea5t c\u1ea3 c\u00e1c t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f3 c\u00f4ng ty con ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n<\/ul>\n<p><strong>3.2. Khi n\u00e0o ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m n\u1ed9p cho ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n\u00a0ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y\u00a0k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng khai\u00a0trong 120 ng\u00e0y\u00a0k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i n\u1ed9p cho ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n\u00a0ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y\u00a0k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u1ebf h\u1ec7 m\u1edbi nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p BCTC gi\u1eefa c\u00e1c c\u00f4ng ty m\u1eb9, c\u00f4ng ty con hay c\u00e1c c\u00f4ng ty v\u1edbi c\u00e1c chi nh\u00e1nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh l\u00e0m b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<p><strong>4.M\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p>H\u1ec7 th\u1ed1ng BCTC h\u1ee3p nh\u1ea5t bao g\u1ed3m c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o nh\u01b0 sau:<\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t:\u00a0<a href=\"https:\/\/docs.google.com\/document\/d\/165sSL7FgrUm769E0H49ixvvjRPAUXPs8\/edit?usp=sharing&amp;ouid=110068628854538163308&amp;rtpof=true&amp;sd=true\">M\u1eabu s\u1ed1 B 01 \u2013 DN\/HN<\/a><\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t:\u00a0<a href=\"https:\/\/docs.google.com\/document\/d\/1sm6KHQKlDK5U9eCYkKciXXd3sO7YdCIg\/edit?usp=sharing&amp;ouid=110068628854538163308&amp;rtpof=true&amp;sd=true\">M\u1eabu s\u1ed1 B 02 \u2013 DN\/HN<\/a><\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t n\u0103m:\u00a0<a href=\"https:\/\/docs.google.com\/document\/d\/1sm6RgM_sl3eQZU_V9VkoaS6pwslsSvzu\/edit?usp=sharing&amp;ouid=110068628854538163308&amp;rtpof=true&amp;sd=true\">M\u1eabu s\u1ed1 B 03 \u2013 DN\/HN<\/a><\/li>\n<li>B\u1ea3n thuy\u1ebft minh BCTC h\u1ee3p nh\u1ea5t n\u0103m:\u00a0<a href=\"https:\/\/docs.google.com\/document\/d\/1AwFgLXmxZIhpIdRDuFvp2N2LP3JQmUNr\/edit?usp=sharing&amp;ouid=110068628854538163308&amp;rtpof=true&amp;sd=true\">M\u1eabu s\u1ed1 B 09 \u2013 DN\/HN<\/a><\/li>\n<\/ul>\n<p><strong>5.C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p><strong>5.1. Nguy\u00ean t\u1eafc l\u1eadp BCTC h\u1ee3p nh\u1ea5t\u00a0<\/strong><\/p>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1c k\u1ef9 thu\u1eadt kh\u00e1 ph\u1ee9c t\u1ea1p \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch tr\u00f9ng l\u1eb7p v\u00e0 \u0111\u1ec3 b\u00e1o c\u00e1o m\u1ed9t nh\u00f3m c\u00e1c c\u00f4ng ty nh\u01b0 l\u00e0 m\u1ed9t c\u00f4ng ty, m\u1ed9t th\u1ef1c th\u1ec3 ri\u00eang bi\u1ebft ch\u1ee9 kh\u00f4ng \u0111\u01a1n gi\u1ea3n l\u00e0 c\u1ed9ng c\u00e1c con s\u1ed1 l\u1ea1i v\u1edbi nhau.<\/p>\n<p>C\u0103n c\u1ee9 theo\u00a0\u0111i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 202\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t nh\u01b0 sau:<\/p>\n<ul>\n<li>C\u00f4ng ty m\u1eb9 khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t ph\u1ea3i h\u1ee3p nh\u1ea5t BCTC ri\u00eang c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con \u1edf trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc do c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0 BCTC c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<li>BCTC h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf\u00a0\u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i\u00a0trong nh\u1eefng ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 trong to\u00e0n T\u1eadp \u0111o\u00e0n.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho\u00a0c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty con ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o BCTC h\u1ee3p nh\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty m\u1eb9 n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con v\u00e0 ch\u1ea5m d\u1ee9t v\u00e0o ng\u00e0y c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 ch\u1ea5m d\u1ee9t quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con.<\/li>\n<li>Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t trong t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/li>\n<li>N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua, c\u00f4ng ty m\u1eb9 ph\u1ea3i ghi nh\u1eadn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n<li>L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua r\u1ebb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0\u00a0ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n\u00a0c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef (th\u1eddi \u0111i\u1ec3m c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con).<\/li>\n<li>N\u1ebfu sau khi \u0111\u00e3 ki\u1ec3m so\u00e1t c\u00f4ng ty con, n\u1ebfu c\u00f4ng ty m\u1eb9 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con \u0111\u1ec3 t\u0103ng t\u1ef7 l\u1ec7 l\u1ee3i \u00edch n\u1eafm gi\u1eef, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u00eam v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con mua th\u00eam ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c giao d\u1ecbch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0(kh\u00f4ng ghi nh\u1eadn nh\u01b0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c l\u00e3i t\u1eeb giao d\u1ecbch mua gi\u00e1 r\u1ebb).<\/li>\n<li>C\u00e1c ch\u1ec9 ti\u00eau trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng c\u00e1ch c\u1ed9ng t\u1eebng ch\u1ec9 ti\u00eau thu\u1ed9c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con trong t\u1eadp \u0111o\u00e0n sau \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/li>\n<li>S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu t\u1eeb vi\u1ec7c tho\u00e1i v\u1ed1n t\u1ea1i c\u00f4ng ty con v\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb tho\u00e1i v\u1ed1n c\u1ed9ng v\u1edbi (+) gi\u00e1 tr\u1ecb ph\u1ea7n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh<\/li>\n<li>Sau khi th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, ph\u1ea7n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0k\u1ebft chuy\u1ec3n v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 c\u00f3 c\u00e1c c\u00f4ng ty con l\u1eadp BCTC b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c v\u1edbi \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9, tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t BCTC, c\u00f4ng ty m\u1eb9 ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i to\u00e0n b\u1ed9 BCTC c\u1ee7a c\u00e1c c\u00f4ng ty con sang \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>B\u1ea3n thuy\u1ebft minh BCTC nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan trong qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><strong>5.2. C\u00e1c b\u01b0\u1edbc l\u1eadp BCTC h\u1ee3p nh\u1ea5t<\/strong><\/p>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, c\u1ea7n th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li>B\u01b0\u1edbc 1:\u00a0Thu th\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, c\u1ed9ng h\u1ee3p c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng<\/li>\n<li>B\u01b0\u1edbc 2:\u00a0Ti\u1ebfn h\u00e0nh c\u00e1c b\u00fat to\u00e1n h\u1ee3p nh\u1ea5t:<\/li>\n<\/ul>\n<p>+ Lo\u1ea1i 1: \u0110i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd &amp; gi\u00e1 tr\u1ecb ghi s\u1ed5 trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con.<\/p>\n<p>+ Lo\u1ea1i 2: Lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u1edbi m\u1ed7i c\u00f4ng ty con v\u00e0 ghi nh\u1eadn l\u1ee3i \u00edch thi\u1ec3u s\u1ed1 (NCI) v\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p nh\u1ea5t.<\/p>\n<p>+ Lo\u1ea1i 3: Ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i n\u1ebfu c\u00f3.<\/p>\n<p>+ Lo\u1ea1i 4: Lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 giao d\u1ecbch n\u1ed9i b\u1ed9 trong trong t\u1eadp \u0111o\u00e0n.<\/p>\n<p>+ Lo\u1ea1i 5: X\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/p>\n<ul>\n<li>B\u01b0\u1edbc 3:\u00a0T\u1ea1o b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau h\u1ee3p nh\u1ea5t v\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>B\u01b0\u1edbc 4:\u00a0T\u1ed5ng h\u1ee3p, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\"><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/strong><\/a> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. <strong>\u0110i\u1ec3m m\u1ea1nh c\u1ee7a gi\u1ea3i ph\u00e1p FTS ERP l\u00e0 m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd t\u1eadp trung, c\u00f4ng ty m\u1eb9 v\u1edbi nhi\u1ec1u c\u00f4ng ty con \u1edf c\u00e1c v\u1ecb tr\u00ed kh\u00e1c nhau<\/strong>. V\u00ec v\u1eady\u00a0 FTS ERP h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb con l\u00ean \u0111\u01a1n v\u1ecb m\u1eb9 tr\u1edf l\u00ean d\u1ec5 d\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<p>FTS ERP cho ph\u00e9p h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb con trong c\u00f9ng h\u1ec7 th\u1ed1ng <a href=\"https:\/\/fts.com.vn\/\">FTS<\/a> v\u00e0 c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i h\u1ec7 th\u1ed1ng FTS (\u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m FTS).<\/p>\n<p><strong><em>V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb trong h\u1ec7 th\u1ed1ng FTS: <\/em><\/strong><\/p>\n<ul>\n<li>T\u1ea1i \u0111\u01a1n v\u1ecb con: h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/li>\n<li>T\u1ea1i \u0111\u01a1n v\u1ecb m\u1eb9: &#8211; T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb con. Kh\u00f4ng s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ed9ng ngang b\u00e1o c\u00e1o m\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb con.<\/li>\n<\/ul>\n<p>&#8211; B\u01b0\u1edbc 1: Ch\u1ea1y kh\u1eed tr\u00f9ng c\u00e1c kho\u1ea3n tr\u00ean t\u00e0i kho\u1ea3n 136, 336, 512<\/p>\n<p>&#8211; B\u01b0\u1edbc 2: T\u1ea1o c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p><strong><em>V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i h\u1ec7 th\u1ed1ng: <\/em><\/strong><\/p>\n<p>Sau khi \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o v\u00e0 n\u1ed9p l\u00ean \u0111\u01a1n v\u1ecb m\u1eb9, ph\u1ea7n m\u1ec1m cho ph\u00e9p t\u1ea1o m\u1ed9t m\u00e0n h\u00ecnh b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u01a1n v\u1ecb m\u1eb9 nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb con n\u00e0y v\u00e0o. B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c c\u1ed9ng nganh b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb con trong h\u1ec7 th\u1ed1ng v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb con ngo\u00e0i h\u1ec7 th\u1ed1ng.<\/p>\n<p><strong><em>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/em><\/strong> \u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1 <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con theo quy \u0111\u1ecbnh. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u chi ti\u1ebft b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 g\u00ec v\u00e0 [&hellip;]<\/p>\n","protected":false},"featured_media":13596,"template":"","article_category":[10],"class_list":["post-7594","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\/7594","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\/13596"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7594"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}