{"id":9518,"date":"2024-12-13T11:35:00","date_gmt":"2024-12-13T04:35:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9518"},"modified":"2025-11-07T11:01:51","modified_gmt":"2025-11-07T04:01:51","slug":"ifrs-duoc-quoc-hoi-viet-nam-thong-qua","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ifrs-duoc-quoc-hoi-viet-nam-thong-qua\/","title":{"rendered":"IFRS \u0110\u01af\u1ee2C QU\u1ed0C H\u1ed8I VI\u1ec6T NAM TH\u00d4NG QUA.\u00a0"},"content":{"rendered":"

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Ng\u00e0y 29\/11\/2024, Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua trong k\u1ef3 h\u1ecdp th\u1ee9 8, Qu\u1ed1c h\u1ed9i kh\u00f3a XV, m\u1edf ra m\u1ed9t c\u1ed9t m\u1ed1c l\u1ecbch s\u1eed quan tr\u1ecdng cho ng\u00e0nh k\u1ebf to\u00e1n Vi\u1ec7t Nam. Quy \u0111\u1ecbnh m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f4ng nh\u1eadn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh cam k\u1ebft h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u c\u1ee7a Vi\u1ec7t Nam.\u00a0<\/span><\/i><\/p>\n

\u201cB\u1ed9 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a Vi\u1ec7t Nam; h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi, th\u1ec3 th\u1ee9c, l\u1ed9 tr\u00ecnh v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\u201d\u00a0<\/span><\/p>\n

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IFRS- Chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u, c\u01a1 h\u1ed9i to\u00e0n di\u1ec7n:<\/b><\/h4>\n

IFRS l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n c\u1ea7u, mang \u0111\u1ebfn m\u1ed9t h\u1ec7 th\u1ed1ng minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 d\u1ec5 so s\u00e1nh h\u01a1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi Vi\u1ec7t Nam, IFRS kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u h\u1ed9i nh\u1eadp m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i.\u00a0<\/span><\/p>\n

\"Vi\u1ec7c<\/p>\n

1.T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9i tin c\u1eady:<\/strong><\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd h\u01a1n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 t\u1ea1o s\u1ef1 tin t\u01b0\u1edfng v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.\u00a0<\/span><\/p>\n

2. Thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 to\u00e0n c\u1ea7u:<\/strong><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c IFRS \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n qu\u1ed1c t\u1ebf, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 m\u1edf r\u1ed9ng kinh doanh.\u00a0<\/span><\/p>\n

3. Chu\u1ea9n h\u00f3a v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb:<\/strong><\/p>\n

\u00c1p d\u1ee5ng IFRS kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n th\u00fac \u0111\u1ea9y c\u00e1c doanh nghi\u1ec7p c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 h\u01a1n.\u00a0<\/span><\/p>\n

4. N\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh:<\/strong><\/p>\n

Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a, vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam d\u1ec5 d\u00e0ng tham gia v\u00e0o c\u00e1c chu\u1ed7i cung \u1ee9ng qu\u1ed1c t\u1ebf, c\u1ea1nh tranh c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 tr\u00ean th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u.\u00a0<\/span><\/p>\n

Vi\u1ec7t Nam \u0111ang tr\u00ean ch\u1eb7ng \u0111\u01b0\u1eddng ti\u1ebfn t\u1edbi IFRS:<\/b><\/h4>\n

Hi\u1ec7n nay, \u0111a s\u1ed1 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang s\u1eed d\u1ee5ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS). Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd gi\u00fap Vi\u1ec7t Nam c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng kinh doanh theo h\u01b0\u1edbng minh b\u1ea1ch h\u01a1n, gi\u00fap n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, h\u1ed7 tr\u1ee3 c\u1ea3i c\u00e1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \n
  • H\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf: V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 gia t\u0103ng \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd gi\u00fap Vi\u1ec7t Nam n\u00e2ng cao v\u1ecb th\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.\u00a0<\/span><\/li>\n
  • Ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd: Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam \u0111\u00e3 b\u1eaft \u0111\u1ea7u tri\u1ec3n khai c\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb \u0111\u1ec3 \u00e1p d\u1ee5ng IFRS, v\u1edbi m\u1ee5c ti\u00eau \u0111\u01b0a c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y v\u00e0o th\u1ef1c t\u1ebf v\u00e0o kho\u1ea3ng n\u0103m 2025.\u00a0<\/span><\/li>\n
  • Nhu c\u1ea7u minh b\u1ea1ch h\u00f3a th\u00f4ng tin t\u00e0i ch\u00ednh: C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ng\u00e0y c\u00e0ng nh\u1eadn th\u1ee9c r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf \u0111\u1ec3 n\u00e2ng cao t\u00ednh minh b\u1ea1ch, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/span><\/li>\n<\/ul>\n

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

    \"Chu\u1ea9n<\/p>\n

      \n
    • S\u1ef1 kh\u00e1c bi\u1ec7t v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS): T\u1ea1i Vi\u1ec7t Nam, c\u00e1c doanh nghi\u1ec7p hi\u1ec7n \u0111ang s\u1eed d\u1ee5ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS). Tuy nhi\u00ean, gi\u1eefa VAS v\u00e0 IFRS v\u1eabn c\u00f2n nhi\u1ec1u kh\u00e1c bi\u1ec7t, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Do \u0111\u00f3, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n
    • Chi ph\u00ed tri\u1ec3n khai: Vi\u1ec7c \u00e1p d\u1ee5ng IFRS \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea7u t\u01b0 l\u1edbn v\u00e0o h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, v\u00e0 \u0111\u00f4i khi l\u00e0 thay \u0111\u1ed5i c\u1ea3 quy tr\u00ecnh l\u00e0m vi\u1ec7c. \u0110\u00e2y l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span><\/li>\n
    • Thi\u1ebfu ngu\u1ed3n l\u1ef1c chuy\u00ean m\u00f4n: \u0110\u1ec3 \u00e1p d\u1ee5ng IFRS th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh am hi\u1ec3u v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf n\u00e0y. Tuy nhi\u00ean, t\u1ea1i Vi\u1ec7t Nam, ngu\u1ed3n nh\u00e2n l\u1ef1c c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 IFRS v\u1eabn c\u00f2n h\u1ea1n ch\u1ebf, \u0111i\u1ec1u n\u00e0y g\u00e2y ra kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai.\u00a0<\/span><\/li>\n<\/ul>\n

      Gi\u1ea3i ph\u00e1p \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng IFRS.<\/b><\/h4>\n
        \n
      • \u0110\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c: \u0110\u1ec3 tri\u1ec3n khai th\u00e0nh c\u00f4ng, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. C\u00e1c kh\u00f3a h\u1ecdc v\u1ec1 IFRS s\u1ebd gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c y\u00eau c\u1ea7u v\u00e0 quy tr\u00ecnh c\u1ea7n thi\u1ebft, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb.\u00a0<\/span><\/li>\n
      • S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3: Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng h\u1ed7 tr\u1ee3 IFRS s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c t\u00ednh to\u00e1n m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o.\u00a0<\/span><\/li>\n
      • H\u1ee3p t\u00e1c\u00a0 v\u1edbi c\u00e1c chuy\u00ean gia: N\u1ebfu doanh nghi\u1ec7p thi\u1ebfu kinh nghi\u1ec7m trong vi\u1ec7c \u00e1p d\u1ee5ng IFRS, vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi c\u00e1c chuy\u00ean gia ho\u1eb7c c\u00f4ng ty t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh s\u1ebd l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p h\u1ee3p l\u00fd. C\u00e1c chuy\u00ean gia s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed. <\/span><\/li>\n<\/ul>\n

        IFRS-Chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u, c\u01a1 h\u1ed9i to\u00e0n di\u1ec7n l\u00e0 m\u1ed9t xu h\u01b0\u1edbng kh\u00f4ng th\u1ec3 \u0111\u1ea3o ng\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam n\u00f3i chung. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch n\u00e0y, c\u00e1c doanh nghi\u1ec7p s\u1ebd c\u1ea7n ph\u1ea3i v\u01b0\u1ee3t qua nh\u1eefng th\u00e1ch th\u1ee9c nh\u1ea5t \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

          Ng\u00e0y 29\/11\/2024, Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua trong k\u1ef3 h\u1ecdp th\u1ee9 8, Qu\u1ed1c h\u1ed9i kh\u00f3a XV, m\u1edf ra m\u1ed9t c\u1ed9t m\u1ed1c l\u1ecbch s\u1eed quan tr\u1ecdng cho ng\u00e0nh k\u1ebf to\u00e1n Vi\u1ec7t Nam. Quy \u0111\u1ecbnh m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f4ng nh\u1eadn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a […]<\/p>\n","protected":false},"featured_media":13447,"template":"","article_category":[10],"class_list":["post-9518","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\/9518","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\/13447"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9518"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}