{"id":8666,"date":"2023-11-02T20:00:52","date_gmt":"2023-11-02T13:00:52","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8666"},"modified":"2025-11-27T11:29:53","modified_gmt":"2025-11-27T04:29:53","slug":"loi-ich-khi-ap-dung-chuan-muc-bao-cao-tai-chinh-tai-viet-nam","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/loi-ich-khi-ap-dung-chuan-muc-bao-cao-tai-chinh-tai-viet-nam\/","title":{"rendered":"L\u1ee3i \u00edch khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam\u00a0"},"content":{"rendered":"

 <\/p>\n

Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC. Ch\u1eafc h\u1eb3n nh\u1eefng ng\u01b0\u1eddi l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi c\u1ee5m t\u1eeb \u201c IFRS\u201d. V\u1eady IFRS l\u00e0 g\u00ec? T\u1ea7m quan tr\u1ecdng v\u00e0 l\u1ee3i \u00edch c\u1ee7a n\u00f3 ra sao? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.\u00a0<\/span><\/p>\n

\"Professional<\/p>\n

1.IFRS l\u00e0 g\u00ec?\u00a0<\/strong><\/h4>\n

IFRS- International Financial Reporting Standards ( Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf). IFRS g\u1ed3m nh\u1eefng quy t\u1eafc chung, chu\u1ea9n m\u1ef1c trong b\u00e1o c\u00e1o ng\u00e0nh t\u00e0i ch\u00ednh, vi\u1ec7c t\u1ea1o ra nh\u1eefng quy t\u1eafc chung nh\u1eb1m th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng so s\u00e1nh gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c qu\u1ed1c gia kh\u00e1c nhau tr\u00ean th\u1ebf gi\u1edbi. IFRS gi\u00fap cho ng\u00e0nh t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n tr\u00ean th\u1ebf gi\u1edbi c\u00f3 ng\u00f4n ng\u1eef chung, gi\u00fap cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu, so s\u00e1nh \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i h\u01a1n, d\u1ec5 d\u00e0ng h\u01a1n, gi\u00fap cho giao d\u1ecbch gi\u1ea3m thi\u1ec3u chi ph\u00ed, \u0111\u1ed3ng th\u1eddi t\u0103ng t\u00ednh minh b\u1ea1ch h\u01a1n gi\u1eefa c\u00e1c qu\u1ed1c gia.\u00a0<\/span><\/p>\n

Hi\u1ec7n t\u1ea1i, c\u00e1c chu\u1ea9n m\u1ef1c IFRS \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00e0 \u00e1p d\u1ee5ng t\u1ea1i 166 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 tr\u00ean th\u1ebf gi\u1edbi. Trong s\u1ed1 n\u00e0y, c\u00f3 144 qu\u1ed1c gia \u0111\u00e3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c qu\u1ed1c gia c\u00f2n l\u1ea1i \u0111ang trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb v\u00e0 d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng IFRS trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

2.Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i Ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) c\u00f3 t\u1ea7m quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o ?<\/strong><\/h4>\n
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  • T\u1ea1o ra ng\u00f4n ng\u1eefu chung<\/b> gi\u00fap BCTC tr\u1edf n\u00ean th\u1ed1ng nh\u1ea5t h\u01a1n gi\u1eefa c\u00e1c qu\u1ed1c gia v\u1edbi nhau. Ngo\u00e0i ra, IFRS h\u1ed7 tr\u1ee3 ng\u00e0nh ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c t\u00ecm hi\u1ec3u t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi\u00a0<\/span><\/li>\n
  • C\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/b> Khi \u00e1p d\u1ee5ng IFRS, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi m\u1ee9c \u0111\u1ed9 th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p cao h\u01a1n so v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c uy t\u00edn v\u00e0 \u0111\u00e1ng tin c\u1eady tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n
  • Thu\u1eadn l\u1ee3i trong giao d\u1ecbch qu\u1ed1c t\u1ebf: <\/b>\u00c1p d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u thu\u1eadn l\u1ee3i h\u01a1n trong c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf. \u0110\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i d\u1ec5 d\u00e0ng \u0111\u1ecdc hi\u1ec3u th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap t\u1ea1o ni\u1ec1m tin v\u00e0 thu h\u00fat c\u00e1c c\u01a1 h\u1ed9i h\u1ee3p t\u00e1c v\u00e0 \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/li>\n
  • Gi\u1ea3m chi ph\u00ed cho doanh nghi\u1ec7p FDI: <\/b>C\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam s\u1ebd gi\u1ea3m b\u1edbt chi ph\u00ed cho vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS \u0111\u1ec3 h\u1ee3p nh\u1ea5t v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. V\u00ec IFRS l\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn to\u00e0n c\u1ea7u, vi\u1ec7c s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 th\u1eddi gian trong vi\u1ec7c so\u00e1t x\u00e9t v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/li>\n
  • N\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 kinh doanh: <\/b>S\u1eed d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 kinh doanh. Chu\u1ea9n m\u1ef1c n\u00e0y cung c\u1ea5p c\u00e1c h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ecbnh gi\u00e1 c\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n, gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady.<\/span><\/li>\n
  • \"IFRS<\/li>\n<\/ul>\n

    3.C\u01a1 h\u1ed9i khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam:<\/strong><\/h4>\n
      \n
    • H\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u:<\/b> IFRS l\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n c\u1ea7u. Khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS, th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd s\u1ebd tr\u1edf n\u00ean d\u1ec5 d\u00e0ng \u0111\u1ec3 so s\u00e1nh v\u00e0 hi\u1ec3u, gi\u00fap h\u1ecd h\u1ed9i nh\u1eadp v\u1edbi c\u1ed9ng \u0111\u1ed3ng kinh t\u1ebf qu\u1ed1c t\u1ebf, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 h\u1ed9i m\u1edbi.<\/span><\/li>\n
    • C\u1ea3i thi\u1ec7n minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady: <\/b>IFRS \u0111\u1eb7t ra c\u00e1c y\u00eau c\u1ea7u nghi\u00eam ng\u1eb7t v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t. Vi\u1ec7c tu\u00e2n th\u1ee7 IFRS gi\u00fap doanh nghi\u1ec7p c\u1ea3i thi\u1ec7n t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng l\u00f2ng tin t\u1eeb ph\u00eda c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n
    • N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd: <\/b>Chu\u1ea9n m\u1ef1c IFRS \u0111\u00f2i h\u1ecfi s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u r\u1ed9ng v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. Vi\u1ec7c chu\u1ea9n b\u1ecb cho IFRS \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i t\u1eadp trung \u0111\u00e0o t\u1ea1o v\u00e0 n\u00e2ng cao ki\u1ebfn th\u1ee9c c\u1ee7a ngu\u1ed3n nh\u00e2n l\u1ef1c, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n.<\/span><\/li>\n
    • \u0110\u1ecbnh v\u1ecb c\u1ea1nh tranh: <\/b>\u00c1p d\u1ee5ng IFRS cho ph\u00e9p doanh nghi\u1ec7p c\u1ea1nh tranh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf \u0111\u1ec1u c\u00f3 xu h\u01b0\u1edbng tin t\u01b0\u1edfng v\u00e0o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo IFRS, gi\u00fap doanh nghi\u1ec7p t\u1ea1o d\u1ef1ng uy t\u00edn v\u00e0 \u0111\u1ecbnh v\u1ecb m\u1ea1nh m\u1ebd h\u01a1n trong c\u1ea1nh tranh kinh doanh.<\/span><\/li>\n
    • \u1ee8ng ph\u00f3 v\u1edbi y\u00eau c\u1ea7u ph\u00e1p l\u00fd:<\/b> Trong nhi\u1ec1u qu\u1ed1c gia, vi\u1ec7c \u00e1p d\u1ee5ng IFRS tr\u1edf th\u00e0nh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho IFRS gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh r\u1ee7i ro vi ph\u1ea1m.<\/span><\/li>\n<\/ul>\n

      4.Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h4>\n

      \"\"<\/p>\n

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      • Chi ph\u00ed v\u00e0 l\u1ee3i \u00edch: Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 l\u1eadp BCTC theo IFRS \u0111\u1ed3i h\u1ecfi \u0111\u1ea7u t\u01b0 \u0111\u00e1ng k\u1ec3 v\u1ec1 chi ph\u00ed, th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u01b0\u1edbc t\u00ednh c\u00e1c chi ph\u00ed n\u00e0y v\u00e0 so s\u00e1nh v\u1edbi l\u1ee3i \u00edch thu h\u00fat \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng IFRS<\/span><\/li>\n
      • Thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu: \u00c1p d\u1ee5ng IFRS s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ed9t s\u1ed1 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m ch\u00eanh l\u1ec7ch gi\u1eefa c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n, s\u1ef1 thay \u0111\u1ed5i trong c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 nhu c\u1ea7u cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a IFRS.<\/span><\/li>\n<\/ul>\n
          \n
        • Ch\u00eanh l\u1ec7ch gi\u1eefa c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n: Khi s\u1eed d\u1ee5ng IFRS, m\u1ed9t s\u1ed1 giao d\u1ecbch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n kh\u00e1c so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n theo k\u1ebf to\u00e1n v\u1ea7 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf. S\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o ra kh\u00f3 kh\u0103n trong vi\u1ec7c duy tr\u00ec song song s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n theo IFRS v\u00e0 s\u1ed5 ph\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i c\u01a1 s\u1edf t\u00ednh thu\u1ebfc\u0169ng nh\u01b0 theo d\u00f5i c\u00e1c kho\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i ph\u00e1t sinh do ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n
        • Thay \u0111\u1ed5i c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf: \u00c1p d\u1ee5ng IFRS c\u00f3 th\u1ec3 y\u00eau c\u1ea7u thay \u0111\u1ed5i c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf c\u1ea7n ph\u1ed1i h\u1ee3p \u0111\u1ec3 hi\u1ec3u r\u00f5 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1ea1i IFRS. T\u1eeb \u0111\u00f3, x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u00e0 \u0111\u1ee7 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\u00a0<\/span><\/li>\n
        • Y\u00eau c\u1ea7u cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, chi ti\u1ebft: IFRS y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft h\u01a1n nhi\u1ec1u so v\u1edbi Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam. Do \u0111\u00f3, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c nhau trong doanh nghi\u1ec7p \u0111\u1ec3 thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a IFRS. V\u00ed d\u1ee5, chu\u1ea9n m\u1ef1c IFRS 15 v\u1ec1 Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n v\u1ec1 cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 trong h\u1ee3p \u0111\u1ed3ng doanh thu. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban li\u00ean quan \u0111\u1ec3 thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i n\u1ebfu c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n

          Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n IFRS. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam sang Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IFRS) kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t quy tr\u00ecnh h\u00ecnh th\u1ee9c, m\u00e0 \u0111\u00f2i h\u1ecfi s\u1ef1 n\u1ed7 l\u1ef1c v\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1ng k\u1ec3 t\u1eeb c\u00e1c doanh nghi\u1ec7p. Tuy nhi\u00ean, n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch ph\u00f9 h\u1ee3p, vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i, c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00e2ng cao uy t\u00edn v\u00e0 t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. \u0110\u1ec3 th\u00e0nh c\u00f4ng trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n c\u00f3 t\u1ea7m nh\u00ecn chi\u1ebfn l\u01b0\u1ee3c, s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan v\u00e0 s\u1ef1 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n t\u1eeb c\u00e1c chuy\u00ean gia v\u1ec1 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IFRS).<\/span><\/p>\n

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            Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC. Ch\u1eafc h\u1eb3n nh\u1eefng ng\u01b0\u1eddi l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi c\u1ee5m t\u1eeb \u201c IFRS\u201d. V\u1eady IFRS l\u00e0 g\u00ec? T\u1ea7m quan tr\u1ecdng v\u00e0 l\u1ee3i \u00edch c\u1ee7a […]<\/p>\n","protected":false},"featured_media":8671,"template":"","article_category":[10],"class_list":["post-8666","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\/8666","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\/8671"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8666"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}