{"id":12178,"date":"2024-02-29T03:40:18","date_gmt":"2024-02-29T03:40:18","guid":{"rendered":"https:\/\/jnt.asia\/?p=12178"},"modified":"2024-08-22T06:48:45","modified_gmt":"2024-08-22T06:48:45","slug":"ifrs-chuan-muc-bao-cao-tai-chinh-quoc-te","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/ifrs-chuan-muc-bao-cao-tai-chinh-quoc-te\/","title":{"rendered":"IFRS &#8211; Chu\u1ea9n M\u1ef1c B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh Qu\u1ed1c T\u1ebf"},"content":{"rendered":"<span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 IFRS, t\u1eeb nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n \u0111\u1ebfn l\u1ee3i \u00edch thi\u1ebft th\u1ef1c m\u00e0 chu\u1ea9n m\u1ef1c n\u00e0y mang l\u1ea1i cho c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u00f3.<\/span>\r\n<h2><b>Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) l\u00e0 g\u00ec?<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">IFRS (International Financial Reporting Standards) l\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB).<\/span>\r\n\r\n<span style=\"font-weight: 400;\">H\u1ed9i \u0111\u1ed3ng ban h\u00e0nh chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 \u0111\u1eb7t ra c\u00e1c quy t\u1eafc chung nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 t\u00ednh th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c n\u00e0y bao g\u1ed3m c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m: b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12184 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/ifrs-9-6892.jpeg\" alt=\"\" width=\"720\" height=\"480\" \/>\r\n\r\nXem th\u00eam: <a href=\"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-vas\/\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS v\u00e0 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft<\/a>\r\n<h2><b>Danh s\u00e1ch c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">Hi\u1ec7n nay \u0111ang c\u00f3 16 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS. Chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c thay th\u1ebf cho IFRS 4.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 1: \u00c1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 2: Ph\u1ea7n th\u01b0\u1edfng d\u1ef1a tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 3: H\u1ee3p nh\u1ea5t kinh doanh<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 5: T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb ng\u1eebng<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 8: B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 9: C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 10: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 11: Th\u1ecfa thu\u1eadn li\u00ean doanh<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 12: C\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 13: \u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 15: Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 16: H\u1ee3p \u0111\u1ed3ng thu\u00ea<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IFRS 17: H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span><\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12182 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/IFRS.png\" alt=\"\" width=\"770\" height=\"480\" \/>\r\n<h2><b>L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u1edf Vi\u1ec7t Nam<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam nh\u1eb1m h\u01b0\u1edbng t\u1edbi \u00e1p d\u1ee5ng IFRS v\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf Vi\u1ec7t Nam m\u1edbi t\u1eeb sau n\u0103m 2025.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Theo \u0111\u00f3, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng s\u1ebd c\u00f3 3 giai \u0111o\u1ea1n.<\/span>\r\n<h3><b>Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb (2020-2021)<\/b><\/h3>\r\n<span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd:<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch IFRS ra ti\u1ebfng Vi\u1ec7t,\u00a0<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh li\u00ean quan.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng c\u00e1c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng IFRS<\/span><\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12183 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/ifrs_1.jpg\" alt=\"\" width=\"818\" height=\"460\" \/>\r\n<h3><b>Giai \u0111o\u1ea1n 1 (2022 \u2013 2025): \u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n<\/b><\/h3>\r\n<span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n 1, c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c s\u1ebd t\u1ef1 nguy\u1ec7n th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf cho B\u1ed9 T\u00e0i ch\u00ednh.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang.<\/span>\r\n\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng g\u1ed3m 4 nh\u00f3m doanh nghi\u1ec7p sau:<\/span>\r\n<ol>\r\n \t<li><span style=\"font-weight: 400;\"> C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/span><\/li>\r\n \t<li><span style=\"font-weight: 400;\"> C\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft<\/span><\/li>\r\n \t<li><span style=\"font-weight: 400;\"> C\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft\u00a0<\/span><\/li>\r\n \t<li><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c<\/span><\/li>\r\n<\/ol>\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12180 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/ap-dung-ifrs-tai-vn.png\" alt=\"\" width=\"1200\" height=\"628\" \/>\r\n<h3><b>Giai \u0111o\u1ea1n 2 (Sau n\u0103m 2025): \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c<\/b><\/h3>\r\n<span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111ang tri\u1ec3n khai \u00e1p d\u1ee5ng IFRS cho h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c v\u00e0 m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. Ch\u1ec9 tr\u1eeb c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS ho\u1eb7c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p si\u00eau nh\u1ecf. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t l\u1ea1i VFRS, c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i c\u1ee7a IFRS \u0111\u1ec3 VFRS lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u1edf m\u1ee9c \u0111\u1ed9 cao nh\u1ea5t.<\/span>\r\n\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 tri\u1ec3n khai giai \u0111o\u1ea1n 1, nhu c\u1ea7u v\u00e0 kh\u1ea3 n\u0103ng s\u1eb5n s\u00e0ng c\u1ee7a doanh nghi\u1ec7p c\u00f9ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng \u00e1n \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c ho\u1eb7c t\u1ef1 nguy\u1ec7n IFRS cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi v\u00e0 hi\u1ec7u qu\u1ea3 khi tri\u1ec3n khai.<\/span>\r\n\r\nXem th\u00eam: <a href=\"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-quoc-te-ias\/\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS<\/a>\r\n<h2><b>L\u1ee3i \u00edch cho vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 n\u1ec1n kinh t\u1ebf r\u1ed9ng l\u1edbn h\u01a1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u1ee3i \u00edch ch\u00ednh:<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 t\u00ednh minh b\u1ea1ch<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Minh b\u1ea1ch: IFRS y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh chi ti\u1ebft v\u00e0 r\u00f5 r\u00e0ng, gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn s\u00e2u s\u1eafc h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">So s\u00e1nh: \u00c1p d\u1ee5ng IFRS gi\u00fap c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi, l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3i thi\u1ec7n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">IFRS th\u00fac \u0111\u1ea9y vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ed1t h\u01a1n, qua \u0111\u00f3 c\u1ea3i thi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 quy tr\u00ecnh ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12181 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/business_DBMY.jpg\" alt=\"\" width=\"1024\" height=\"486\" \/>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 IFRS gi\u00fap c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">IFRS l\u00e0m cho vi\u1ec7c giao d\u1ecbch v\u00e0 h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i tr\u1edf n\u00ean thu\u1eadn l\u1ee3i h\u01a1n b\u1edfi ng\u00f4n ng\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01a1 h\u1ed9i thu h\u00fat \u0111\u1ea7u t\u01b0<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf th\u01b0\u1eddng t\u00ecm ki\u1ebfm s\u1ef1 minh b\u1ea1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. IFRS cung c\u1ea5p \u0111i\u1ec1u n\u00e0y, l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng IFRS c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, th\u00f4ng qua c\u00e1c chu\u1ea9n m\u1ef1c so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch t\u1ed1t h\u01a1n.<\/span>\r\n<h2><b>Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam\u00a0<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c l\u1ee3i \u00edch th\u00ec c\u0169ng t\u1ed3n t\u1ea1i c\u00e1c th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7t Nam c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi IFRS, \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed1n k\u00e9m v\u00e0 ph\u1ee9c t\u1ea1p.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u00e3 quen v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c gia v\u00e0 vi\u1ec7c chuy\u1ec3n sang IFRS \u0111\u00f2i h\u1ecfi s\u1ef1 thay \u0111\u1ed5i trong v\u0103n h\u00f3a b\u00e1o c\u00e1o v\u00e0 qu\u1ea3n l\u00fd.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ngu\u1ed3n nh\u00e2n l\u1ef1c c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">C\u1ea7n c\u00f3 m\u1ed9t l\u01b0\u1ee3ng l\u1edbn k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u00e0 hi\u1ec3u bi\u1ebft v\u1ec1 IFRS, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn v\u1ec1 ngu\u1ed3n l\u1ef1c v\u00e0 th\u1eddi gian.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i cao<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang IFRS \u0111\u00f2i h\u1ecfi chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u cao cho vi\u1ec7c \u0111\u00e0o t\u1ea1o, t\u01b0 v\u1ea5n, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng IT v\u00e0 qu\u1ea3n l\u00fd thay \u0111\u1ed5i.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12179 size-full\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/02\/25sretl-lede-k12connectivity.png\" alt=\"\" width=\"800\" height=\"479\" \/>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i trong qu\u1ea3n tr\u1ecb v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p: C\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u thay \u0111\u1ed5i trong qu\u1ea3n tr\u1ecb v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a IFRS.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Quy tr\u00ecnh: Vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u00f3 th\u1ec3 y\u00eau c\u1ea7u thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro khi \u00e1p d\u1ee5ng<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Do s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a IFRS, c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra hi\u1ec3u l\u1ea7m v\u00e0 sai s\u00f3t trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean li\u00ean quan c\u00f3 th\u1ec3 c\u1ea7n th\u1eddi gian \u0111\u1ec3 th\u00edch nghi v\u00e0 ch\u1ea5p nh\u1eadn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS.<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh<\/span><\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">C\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh trong h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd Vi\u1ec7t Nam \u0111\u1ec3 h\u1ed7 tr\u1ee3 v\u00e0 th\u00fac \u0111\u1ea9y vi\u1ec7c \u00e1p d\u1ee5ng IFRS.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">S\u1ef1 ch\u1ed3ng ch\u00e9o gi\u1eefa c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1edbi IFRS c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 gi\u1ea3i quy\u1ebft.<\/span>\r\n<h2><b>K\u1ebft lu\u1eadn<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng th\u00e0nh th\u1ea1o chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p b\u1ea1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n c\u1ea3i thi\u1ec7n h\u00ecnh \u1ea3nh v\u00e0 t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 c\u01a1 h\u1ed9i trong m\u00f4i tr\u01b0\u1eddng kinh doanh to\u00e0n c\u1ea7u, h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 tri\u1ec3n khai IFRS m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span>\r\n\r\n&nbsp;\r\n\r\n<span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 ngay <\/span><b>JNT Consultancy &amp; Services<\/b><span style=\"font-weight: 400;\"> qua th\u00f4ng tin sau \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/span>\r\n\r\n<b>Website: <\/b><span style=\"font-weight: 400;\">https:\/\/jnt.asia\/vi\/\u00a0<\/span>\r\n\r\n<b>Email:<\/b><span style=\"font-weight: 400;\"> admin@jnt.asia\u00a0<\/span>\r\n\r\n<b>Hotline | Zalo | Telegram | Whatsapp<\/b><span style=\"font-weight: 400;\">: 093 193 6 222<\/span>\r\n\r\n<b>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:\u00a0<\/b>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7ng 2, To\u00e0 nh\u00e0 Kim \u00c1nh, S\u1ed1 1 Ng\u00f5 78 Duy T\u00e2n, Qu\u1eadn C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">143 Ph\u00eda Sau Nguy\u1ec5n C\u01b0 Trinh, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/li>\r\n<\/ul>\r\n<b>Th\u1eddi gian l\u00e0m vi\u1ec7c:<\/b><span style=\"font-weight: 400;\"> Th\u1ee9 2 \u2013 Th\u1ee9 6 (10:00 \u2013 18:30) <\/span>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a kinh t\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) [&hellip;]<\/p>","protected":false},"author":1,"featured_media":12555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12178"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=12178"}],"version-history":[{"count":3,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12178\/revisions"}],"predecessor-version":[{"id":13265,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12178\/revisions\/13265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12555"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=12178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=12178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=12178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}