{"id":8496,"date":"2023-08-24T10:00:39","date_gmt":"2023-08-24T03:00:39","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8496"},"modified":"2025-11-10T15:29:58","modified_gmt":"2025-11-10T08:29:58","slug":"16-chuan-muc-trong-ifrs","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/16-chuan-muc-trong-ifrs\/","title":{"rendered":"16 CHU\u1ea8N M\u1ef0C TRONG IFRS"},"content":{"rendered":"

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B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c BCTC t\u1ea1i Vi\u1ec7t Nam<\/a>\u00a0nh\u1eb1m h\u01b0\u1edbng t\u1edbi \u00e1p d\u1ee5ng IFRS v\u00e0 chu\u1ea9n m\u1ef1c BCTC Vi\u1ec7t Nam m\u1edbi t\u1eeb sau n\u0103m 2025.<\/p>\n

Theo \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam s\u1ebd bao g\u1ed3m ph\u01b0\u01a1ng \u00e1n c\u00f4ng b\u1ed1, \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (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

B\u00e0i vi\u1ebft tr\u01b0\u1edbc, FTS \u0111\u00e3 gi\u1edbi thi\u1ec7u t\u1edbi qu\u00fd \u0111\u1ed9c gi\u1ea3 bi\u1ebft v\u1ec1 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf – IFRS. H\u00f4m nay FTS gi\u1edbi thi\u1ec7u t\u1edbi c\u00e1c b\u1ea1n 16 chu\u1ea9n m\u1ef1c trong IFRS.<\/p>\n

IFRS g\u1ed3m 16 chu\u1ea9n m\u1ef1c trong \u0111\u1ed1 chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 thay th\u1ebf cho chu\u1ea9n m\u1ef1c IFRS 4.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/td>\nChu\u1ea9n m\u1ef1c<\/td>\nT\u00ean ti\u1ebfng Anh<\/td>\nT\u00ean ti\u1ebfng Vi\u1ec7t<\/td>\nT\u00f3m t\u1eaft n\u1ed9i dung<\/td>\n<\/tr>\n
1<\/td>\nIFRS 1<\/td>\nFirst-time Adoption of International Financial Reporting Standards<\/td>\nL\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS<\/td>\nY\u00eau c\u1ea7u l\u1eadp m\u1ed9t b\u1ed9 BCTC ho\u00e0n ch\u1ec9nh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o IFRS \u0111\u1ea7u ti\u00ean v\u00e0 k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3.<\/td>\n<\/tr>\n
2<\/td>\nIFRS 2<\/td>\nShare-based Payment<\/td>\nThanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/td>\nY\u00eau c\u1ea7u ghi nh\u1eadn c\u00e1c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
3<\/td>\nIFRS 3<\/td>\nBusiness Combinations<\/td>\nH\u1ee3p nh\u1ea5t kinh doanh<\/td>\nThi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u v\u1ec1 c\u00e1ch th\u1ee9c b\u00ean th\u00e2u t\u00f3m trong h\u1ee3p nh\u1ea5t kinh doanh.<\/td>\n<\/tr>\n
4<\/td>\nIFRS 5<\/td>\nNon-current Assets Held for Sale and Discontinued Operations<\/td>\nT\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n v\u00e0 nh\u1eefng b\u1ed9 ph\u1eadn kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<\/td>\nQuy \u0111\u1ecbnh r\u00f5 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n d\u00e0 h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n.<\/td>\n<\/tr>\n
5<\/td>\nIFRS 6<\/td>\nExploration for and Evaluation of Mineral Assets<\/td>\nKh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 kho\u00e1ng s\u1ea3n<\/td>\nQuy \u0111\u1ecbnh m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t sinh cho vi\u1ec7c kh\u1ea3o s\u00e1t, th\u0103m d\u00f2, \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n.<\/td>\n<\/tr>\n
6<\/td>\nIFRS 7<\/td>\nFinancial Instruments: Disclosures<\/td>\nC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Tr\u00ecnh b\u00e0y<\/td>\nY\u00eau c\u1ea7u th\u00f4ng tin thuy\u1ebft minh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng, b\u1ea3n ch\u1ea5t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ecnh v\u00e0 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd.<\/td>\n<\/tr>\n
7<\/td>\nIFRS 8<\/td>\nOperating Segments<\/td>\nB\u1ed9 ph\u1eadn kinh doanh<\/td>\nY\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng kho\u00e1n n\u1ee3 ho\u1eb7c v\u1ed1n cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5, kh\u00e1ch h\u00e0ng ch\u00ednh, khu v\u1ef1c \u0111\u1ecba l\u00fd\u2026<\/td>\n<\/tr>\n
8<\/td>\nIFRS 9<\/td>\nFinancial Instruments<\/td>\nC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/td>\n\u0110\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, ghi nh\u1eadn ban \u0111\u1ea7u, \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u v\u00e0 ti\u1ebfp theo.<\/td>\n<\/tr>\n
9<\/td>\nIFRS 10<\/td>\nConsolidated Financial Statements<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td>\nThi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t khi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t m\u1ed9t ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb kh\u00e1c.<\/td>\n<\/tr>\n
10<\/td>\nIFRS 11<\/td>\nJoint Arrangements<\/td>\nH\u1ee3p t\u00e1c li\u00ean doanh<\/p>\n

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Thi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch trong h\u1ee3p t\u00e1c li\u00ean doanh.<\/td>\n<\/tr>\n
11<\/td>\nIFRS 12<\/td>\nDisclosure of Interests in Other Entities<\/td>\nTr\u00ecnh b\u00e0y l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan<\/td>\nY\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, r\u1ee7i ro, l\u1ee3i \u00edch t\u1ea1i c\u00e1c b\u00ean li\u00ean quan v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c l\u1ee3i \u00edch n\u00e0y.<\/td>\n<\/tr>\n
12<\/td>\nIFRS 13<\/td>\nFair Value Measurement<\/td>\n\u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>\nX\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, \u0111\u01b0a ra khu\u00f4n kh\u1ed5 \u0111\u1ec3 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 c\u00e1c ph\u00e9p \u0111o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/td>\n<\/tr>\n
13<\/td>\nIFRS 14<\/td>\nRegulatory Deferral Accounts<\/td>\nC\u00e1c kho\u1ea3n ho\u00e3n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/td>\nQuy \u0111\u1ecbnh vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ti\u1ebft t\u1ef7 gi\u00e1.<\/td>\n<\/tr>\n
14<\/td>\nIFRS 15<\/td>\nRevenue from Contracts with Customers<\/td>\nDoanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\nCung c\u1ea5p m\u1ed9t m\u00f4 h\u00ecnh ghi nh\u1eadn doanh thu to\u00e0n di\u1ec7n cho t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n

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15<\/td>\nIFRS 16<\/td>\nLeases<\/td>\nThu\u00ea t\u00e0i s\u1ea3n<\/td>\nThi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n
16<\/td>\nIFRS 17<\/td>\nInsurance Contracts<\/td>\nH\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\nQuy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)<\/p>\n

*\u00c1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS<\/p>\n

Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n theo , b\u1edfi v\u00ec m\u1ed7i qu\u1ed1c gia s\u1ebd c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u0169ng nh\u01b0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf kh\u00e1c nhau v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd c\u0169ng kh\u00f4ng gi\u1ed1ng nhau.<\/p>\n

Tuy nhi\u00ean trong xu h\u01b0\u1edbng to\u00e0n c\u1ea7u h\u00f3a kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap cho th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p minh b\u1ea1ch v\u00e0 c\u00f3 \u0111\u1ed9 tin c\u1eady cao h\u01a1n, t\u0103ng kh\u1ea3 n\u0103ng so s\u00e1nh tr\u00ean ph\u1ea1m vi l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u1eeb trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/p>\n

>>Nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra khi \u00e1p d\u1ee5ng IFRS t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam:<\/p><\/blockquote>\n

Th\u1ee9 nh\u1ea5t, li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc. T\u1ea1i Vi\u1ec7t Nam, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) bao g\u1ed3m 26 chu\u1ea9n m\u1ef1c. Trong khi \u0111\u00f3, IFRS bao g\u1ed3m h\u01a1n 40 chu\u1ea9n m\u1ef1c (bao g\u1ed3m c\u1ea3 chu\u1ea9n m\u1ef1c IAS) do v\u1eady m\u00e0 c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu\u00a0 gi\u1eefa VAS v\u00e0 IFRS. Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 li\u00ean quan \u0111\u1ebfn quy trinh kinh doanh n\u00e0o \u0111\u1ebb c\u00f3 th\u1ec3 \u0111\u1ec1 ra y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 cho c\u00e1c ph\u00f2ng, ban li\u00ean quan<\/p>\n

VD: Ph\u00f2ng k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nh\u1eefng th\u00f4ng tin n\u00e0o c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ec3 ph\u1ee5 v\u1ee5 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n IFRS m\u00e0 hi\u1ec7n th\u1eddi h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o theo VAS ch\u01b0a c\u00f3 v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi ph\u00f2ng b\u00e1n h\u00e0ng v\u00e0 ph\u00e1p ch\u1ebf r\u00e0 so\u00e1t v\u00e0 s\u1eeda d\u1ed5i c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a \u0111\u1ed3ng b\u00e1n h\u00e0ng, mua h\u00e0ng, h\u1ee3p \u0111\u1ed3ng vay,…<\/p>\n

Th\u1ee9 hai, r\u00e0o c\u1ea3n ng\u00f4n ng\u1eef v\u00e0 thu\u1eadt ng\u1eef kh\u00f3 hi\u1ec3u mang t\u00ednh h\u1ecdc thu\u1eadt, \u01b0\u1edbc l\u1ec7 c\u1ee7a t\u1eeb v\u1ef1ng chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n g\u00e2y ra kh\u00f4ng \u00edt kh\u00f3 kh\u0103n c\u00f3 k\u1ebf to\u00e1n vi\u00ean\u00a0 b\u1edfi n\u01b0\u1edbc ta \u0111ang thi\u1ebfu ngu\u1ed3n nh\u00e2n l\u1ef1c tr\u00ecnh \u0111\u1ed9 cao.<\/p>\n

Th\u1ee9 ba, c\u00f3 th\u00e1ch th\u1ee9c v\u1ec1 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin khi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS s\u1ebd ph\u1ea3i thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec m\u1ed9t h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo IFRS. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i duy tr\u00ec song song hai h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t theo VAS v\u00e0 IFRS.<\/p>\n

Ngo\u00e0i ra khi \u00e1p d\u1ee5ng IFRS l\u1ea7n \u0111\u1ea7u ti\u00ean, doanh nghi\u1ec7p m\u00e0 l\u00e0m \u0103n thua l\u1ed7 ho\u1eb7c c\u00f3 c\u00e1c c\u00f4ng ty con ho\u1eb7c b\u1ed9 ph\u1eadn ho\u1ea1t \u0111\u1ed9ng thua l\u1ed7 cho th\u1ea5y l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd c\u00f3 th\u1ec3 t\u1ed5n th\u1ea5t…<\/p>\n

Hi\u1ec7n nay, FTS \u0111ang cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m sau:<\/p>\n