{"id":8486,"date":"2023-08-21T10:10:25","date_gmt":"2023-08-21T03:10:25","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8486"},"modified":"2023-08-21T10:10:25","modified_gmt":"2023-08-21T03:10:25","slug":"chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-la-gi-vai-tro-cua-ifrs","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-la-gi-vai-tro-cua-ifrs\/","title":{"rendered":"CHU\u1ea8N M\u1ef0C B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH QU\u1ed0C T\u1ebe IFRS L\u00c0 G\u00cc? VAI TR\u00d2 C\u1ee6A IFRS?"},"content":{"rendered":"

\"\"<\/p>\n

Hi\u1ec7n nay, \u0111ang c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0(IFRS). C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng kh\u00f4ng qu\u00e1 xa l\u1ea1 khi nghe \u0111\u1ebfn IFRS. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 IFRS v\u00e0 t\u00ecnh h\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS? Vai tr\u00f2 c\u1ee7a IFRS l\u00e0 g\u00ec?<\/p>\n

1.IFRS l\u00e0 g\u00ec?<\/strong><\/h4>\n

IFRS (International Financial Reporting Standards)<\/strong>\u00a0\u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) qu\u1ed1c t\u1ebf<\/strong>\u00a0g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi\u00a0H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (International Accounting Standards Board \u2013 IASB)<\/em>\u00a0v\u1edbi m\u1ee5c ti\u00eau \u0111\u1eb7t ra c\u00e1c quy t\u1eafc chung \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n

IFRS x\u00e1c \u0111\u1ecbnh c\u00e1ch c\u00e1c c\u00f4ng ty duy tr\u00ec v\u00e0 b\u00e1o c\u00e1o t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd, x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1c c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 t\u1ea1o ra ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd c\u00f3 th\u1ec3 th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00e1ng tin c\u1eady t\u1eeb c\u00f4ng ty n\u00e0y sang c\u00f4ng ty kh\u00e1c, qu\u1ed1c gia n\u00e0y sang qu\u1ed1c gia kh\u00e1c.<\/p>\n

Hi\u1ec7n t\u1ea1i, h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c IFRS bao g\u1ed3m 16 chu\u1ea9n m\u1ef1c, trong \u0111\u00f3 c\u00f3 c\u00e1c chu\u1ea9n m\u1ef1c IFRS 1, IFRS 2, IFRS 3, IFRS 5, IFRS 6, IFRS 7, IFRS 8, IFRS 9, IFRS 10, IFRS 11, IFRS 12, IFRS 13, IFRS 14, IFRS 15, IFRS 16, IFRS 17. M\u1ed9t s\u1ed1 chu\u1ea9n m\u1ef1c IFRS hi\u1ec3u theo ngh\u0129a ti\u1ebfng Vi\u1ec7t c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/p>\n

\u2013 IFRS 1 \u2013 First-time Adoption of International Financial Reporting Standards \u2013 L\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng IFRS<\/p>\n

\u2013 IFRS 2 \u2013 Share-based Payment Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/p>\n

\u2026<\/p>\n

\u2013 IFRS 15 \u2013 Revenue from Contracts with Customers \u2013 IFRS 15 ti\u1ebfng vi\u1ec7t l\u00e0 Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/p>\n

\u2026<\/p>\n

\u2013 IFRS 17 \u2013 Insurance Contracts l\u00e0 H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/p>\n

2. Vai tr\u00f2 c\u1ee7a IFRS<\/strong><\/h4>\n

\u2013\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung, c\u00f3 t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00e1ng tin c\u1eady tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n

\u2013\u00a0C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, nh\u00e0 \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean tr\u00ean to\u00e0n th\u1ebf gi\u1edbi \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u1ecdc hi\u1ec3u, s\u1eed d\u1ee5ng v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 tr\u00ean m\u1ecdi qu\u1ed1c gia.<\/p>\n

\u2013\u00a0Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf cho ph\u00e9p ph\u1ea3n \u00e1nh h\u1ee3p l\u00fd gi\u00e1 tr\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p v\u00ec hi\u1ec7n nay c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p \u1edf c\u00e1c qu\u1ed1c gia nh\u1ea5t \u0111\u1ecbnh \u0111ang \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a qu\u1ed1c gia \u0111\u00f3.<\/p>\n

\u2013\u00a0Lo\u1ea1i b\u1ecf chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u qu\u1ed1c gia. C\u00e1c chi nh\u00e1nh c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf chung.<\/p>\n

\u2013\u00a0C\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111ang trong ti\u1ebfn tr\u00ecnh chuy\u1ec3n sang chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf n\u00ean vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam l\u00e0 vi\u1ec7c l\u00e0m mang t\u00ednh c\u1ea5p b\u00e1ch.<\/p>\n

Ph\u1ea7n m\u1ec1m FTS ACCOUNTING \u0111\u00e1p \u1ee9ng nhu c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh song ng\u1eef, \u0111\u00e1p \u1ee9ng chu\u1ea9n m\u1ee9c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf. Qu\u00fd doanh nghi\u1ec7p quan t\u00e2m vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n

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Hi\u1ec7n nay, \u0111ang c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0(IFRS). C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng kh\u00f4ng qu\u00e1 xa l\u1ea1 khi nghe \u0111\u1ebfn IFRS. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 IFRS v\u00e0 t\u00ecnh […]<\/p>\n","protected":false},"featured_media":8502,"template":"","article_category":[],"class_list":["post-8486","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8486","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\/8502"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8486"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}