{"id":12964,"date":"2024-06-20T03:57:48","date_gmt":"2024-06-20T03:57:48","guid":{"rendered":"https:\/\/jnt.asia\/?p=12964"},"modified":"2024-08-22T03:19:39","modified_gmt":"2024-08-22T03:19:39","slug":"tim-hieu-toan-dien-ve-26-chuan-muc-ke-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/tim-hieu-toan-dien-ve-26-chuan-muc-ke-toan-viet-nam\/","title":{"rendered":"T\u00ecm hi\u1ec3u to\u00e0n di\u1ec7n v\u1ec1 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam"},"content":{"rendered":"<span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u s\u00e2u v\u1ec1 &#8220;<strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong>&#8221; &#8211; n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ecbnh ngh\u0129a c\u01a1 b\u1ea3n \u0111\u1ebfn vi\u1ec7c ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng vai tr\u00f2 v\u00e0 l\u1ee3i \u00edch k\u00e8m theo nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i khi th\u1ef1c hi\u1ec7n 26 chu\u1ea9n m\u1ef1c n\u00e0y.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12965\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/he-thong-26-chuan-muc-ke-toan-viet-nam.jpg\" alt=\"T\u00ecm hi\u1ec3u to\u00e0n di\u1ec7n v\u1ec1 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam\" width=\"800\" height=\"600\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/he-thong-26-chuan-muc-ke-toan-viet-nam.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/he-thong-26-chuan-muc-ke-toan-viet-nam-435x326.jpg 435w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/he-thong-26-chuan-muc-ke-toan-viet-nam-768x576.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/he-thong-26-chuan-muc-ke-toan-viet-nam-16x12.jpg 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<h2><b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><\/h2>\r\n<span style=\"font-weight: 400;\"><a href=\"https:\/\/jnt.asia\/en\/tat-tan-tat-ve-chuan-muc-ke-toan\/\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a> l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c nguy\u00ean t\u1eafc, h\u01b0\u1edbng d\u1eabn v\u00e0 quy t\u1eafc \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u1ee9c ghi ch\u00e9p, ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ea1o ra s\u1ef1 nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 c\u00f4ng b\u1eb1ng.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12966\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1.jpeg\" alt=\"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" width=\"2121\" height=\"1414\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1.jpeg 2121w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-460x307.jpeg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-1024x683.jpeg 1024w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-768x512.jpeg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-1536x1024.jpeg 1536w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-2048x1365.jpeg 2048w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/gerenciamento-financeiro-entenda-sua-importancia-no-setor-textil-1-1-18x12.jpeg 18w\" sizes=\"(max-width: 2121px) 100vw, 2121px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/i><\/p>\r\n\r\n<h2><b>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/b><\/h2>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c. Kh\u00f4ng ph\u00e2n bi\u1ec7t k\u00edch th\u01b0\u1edbc ho\u1eb7c ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n h\u01b0\u1edbng t\u1edbi s\u1ef1 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c \u1edf quy m\u00f4 qu\u1ed1c t\u1ebf.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 \u0111\u1ed3ng b\u1ed9 v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, nh\u01b0 IFRS (International Financial Reporting Standards) v\u1edbi m\u1ee5c ti\u00eau h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u01b0\u1eddng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo lu\u1eadt c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi h\u00ecnh ph\u1ea1t n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y.<\/span><\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12967 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/28654d434a03a35dfa12-1.jpg\" alt=\"26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" width=\"1000\" height=\"618\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/28654d434a03a35dfa12-1.jpg 1000w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/28654d434a03a35dfa12-1-460x284.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/28654d434a03a35dfa12-1-768x475.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/28654d434a03a35dfa12-1-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/i><\/p>\r\nXem th\u00eam: <a href=\"https:\/\/jnt.asia\/en\/5-chuan-muc-ke-toan-cong-viet-nam\/\">5 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam<\/a>\r\n<h2><b>T\u1ed5ng quan 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/b><\/h2>\r\n<b>\u0110\u1ee3t 1: Ng\u00e0y 31\/12\/2001 ban h\u00e0nh 4 chu\u1ea9n m\u1ef1c<\/b>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><b>Chu\u1ea9n m\u1ef1c s\u1ed1<\/b><\/td>\r\n<td><b>T\u00ean chu\u1ea9n m\u1ef1c<\/b><\/td>\r\n<td><b>Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/b><\/td>\r\n<td><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">02<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho<\/span><\/td>\r\n<td rowspan=\"4\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-149-2001-QD-BTC-bon-04-chuan-muc-ke-toan-Viet-Nam-dot-1-Hang-ton-khoTai-san-co-dinh-huu-hinh-vo-hinh-Doanh-thu-nhap-khac-48964.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">149\/2001\/Q\u0110-BTC<\/span><\/a><\/td>\r\n<td rowspan=\"4\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-161-2007-TT-BTC-thuc-hien-16-chuan-muc-ke-toan-theo-Quyet-dinh-149-2001-QD-BTC-165-2002-QD-BTC-234-2003-QD-BTC\/61421\/noi-dung.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">161\/2007\/TT-BTC<\/span><\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">03<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">04<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">14<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<b>\u0110\u1ee3t 2: Ng\u00e0y 31\/12\/2002 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c<\/b>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><b>Chu\u1ea9n m\u1ef1c s\u1ed1<\/b><\/td>\r\n<td><b>T\u00ean chu\u1ea9n m\u1ef1c<\/b><\/td>\r\n<td><b>Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/b><\/td>\r\n<td><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">01<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c chung<\/span><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-165-2002-QD-BTC-sau-06-chuan-muc-ke-toan-Viet-Nam-50537.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">165\/2002\/Q\u0110-BTC<\/span><\/a><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-161-2007-TT-BTC-thuc-hien-16-chuan-muc-ke-toan-theo-Quyet-dinh-149-2001-QD-BTC-165-2002-QD-BTC-234-2003-QD-BTC\/61421\/noi-dung.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">161\/2007\/TT-BTC<\/span><\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">06<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Thu\u00ea t\u00e0i s\u1ea3n<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">15<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">16<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111i vay<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">24<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<b>\u0110\u1ee3t 3: Ng\u00e0y 30\/12\/2003 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c<\/b>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><b>Chu\u1ea9n m\u1ef1c s\u1ed1<\/b><\/td>\r\n<td><b>T\u00ean chu\u1ea9n m\u1ef1c<\/b><\/td>\r\n<td><b>Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/b><\/td>\r\n<td><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">05<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-234-2003-QD-BTC-cong-bo-sau-06-Chuan-muc-ke-toan-Viet-Nam-dot-3-53084.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">234\/2003\/Q\u0110-BTC<\/span><\/a><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-161-2007-TT-BTC-thuc-hien-16-chuan-muc-ke-toan-theo-Quyet-dinh-149-2001-QD-BTC-165-2002-QD-BTC-234-2003-QD-BTC\/61421\/noi-dung.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">161\/2007\/TT-BTC<\/span><\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">07<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">08<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">21<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">26<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<b>\u0110\u1ee3t 4: Ng\u00e0y 15\/02\/2005 ban h\u00e0nh 6 chu\u1ea9n m\u1ef1c<\/b>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><b>Chu\u1ea9n m\u1ef1c s\u1ed1<\/b><\/td>\r\n<td><b>T\u00ean chu\u1ea9n m\u1ef1c<\/b><\/td>\r\n<td><b>Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/b><\/td>\r\n<td><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">17<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-12-2005-QD-BTC-sau-06-chuan-muc-ke-toan-Viet-Nam-dot-4-52863.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">12\/2005\/Q\u0110-BTC<\/span><\/a><\/td>\r\n<td rowspan=\"6\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-20-2006-TT-BTC-huong-dan-ke-toan-thuc-hien-sau-chuan-muc-ke-toan-theo-Quyet-dinh-12-2005-QD-BTC-10875.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">20\/2006\/TT-BTC<\/span><\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">22<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">23<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">27<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">28<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">29<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<b>\u0110\u1ee3t 5: Ng\u00e0y 28\/12\/2005 ban h\u00e0nh 4 chu\u1ea9n m\u1ef1c<\/b>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><b>Chu\u1ea9n m\u1ef1c s\u1ed1<\/b><\/td>\r\n<td><b>T\u00ean chu\u1ea9n m\u1ef1c<\/b><\/td>\r\n<td><b>Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/b><\/td>\r\n<td><b>Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t kinh doanh<\/span><\/td>\r\n<td rowspan=\"4\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-100-2005-QD-BTC-bon-04-chuan-muc-ke-toan-Viet-Nam-dot-5-8555.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">100\/2005\/Q\u0110-BTC<\/span><\/a><\/td>\r\n<td rowspan=\"4\"><a href=\"http:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-21-2006-TT-BTC-huong-dan-ke-toan-thuc-hien-4-chuan-muc-ke-toan-theo-Quyet-dinh-100-2005-QD-BTC-10916.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">21\/2006\/TT-BTC<\/span><\/a><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">18<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">19<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\r\n<td><span style=\"font-weight: 400;\">L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n&nbsp;\r\n<h2><b>Vai tr\u00f2 c\u1ee7a 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/b><\/h2>\r\n<span style=\"font-weight: 400;\"><strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong> Vi\u1ec7t Nam l\u00e0 n\u1ec1n t\u1ea3ng cho vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 chuy\u00ean nghi\u1ec7p, g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/span>\r\n\r\n<span style=\"font-weight: 400;\"><strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong> gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n, minh b\u1ea1ch v\u00e0 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span>\r\n\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12968 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3.jpg\" alt=\"Vai tr\u00f2 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam\" width=\"1500\" height=\"817\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3.jpg 1500w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3-460x251.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3-1024x558.jpg 1024w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3-768x418.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/chuan-muc-ke-toan-viet-nam-3-18x10.jpg 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Vai tr\u00f2 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/span><\/i><\/p>\r\n\r\n<h2><b>L\u1ee3i \u00edch v\u00e0 th\u00e1ch th\u1ee9c khi th\u1ef1c hi\u1ec7n theo 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/b><\/h2>\r\n<h3><b>L\u1ee3i \u00edch<\/b><\/h3>\r\n<span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n theo <strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch:<\/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 t\u00ednh minh b\u1ea1ch: Cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u, gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3i thi\u1ec7n \u0111\u1ed9 tin c\u1eady: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e1ng tin c\u1eady, l\u00e0m t\u0103ng l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c ch\u1ee7 n\u1ee3.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh: Th\u00f4ng tin t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c gi\u00fap qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 m\u1ed9t c\u00e1ch th\u00f4ng tin.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: \u0110\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh c\u00e1c h\u1eadu qu\u1ea3 ti\u00eau c\u1ef1c.<\/span><\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12969\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/cong-viec-ke-toan-cua-mot-doanh-nghiep-moi-thanh-lap-can-lam_0808103758.jpg\" alt=\"L\u1ee3i \u00edch v\u00e0 th\u00e1ch th\u1ee9c khi th\u1ef1c hi\u1ec7n 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \" width=\"800\" height=\"473\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/cong-viec-ke-toan-cua-mot-doanh-nghiep-moi-thanh-lap-can-lam_0808103758.jpg 600w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/cong-viec-ke-toan-cua-mot-doanh-nghiep-moi-thanh-lap-can-lam_0808103758-460x272.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/06\/cong-viec-ke-toan-cua-mot-doanh-nghiep-moi-thanh-lap-can-lam_0808103758-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">L\u1ee3i \u00edch v\u00e0 th\u00e1ch th\u1ee9c khi th\u1ef1c hi\u1ec7n 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\u00a0<\/span><\/i><\/p>\r\n\r\n<h3><b>Th\u00e1ch th\u1ee9c<\/b><\/h3>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n theo<strong> 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong> c\u0169ng \u0111\u1eb7t ra m\u1ed9t s\u1ed1 th\u00e1ch th\u1ee9c cho doanh nghi\u1ec7p, bao g\u1ed3m:<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u1ea7u t\u01b0: \u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c m\u1edbi c\u00f3 th\u1ec3 \u0111\u00f2i h\u1ecfi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1eadp nh\u1eadt, \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n vi\u00ean, v\u00e0 thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u n\u00e0y g\u00e2y ra chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u cao.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n k\u1ef9 n\u0103ng: Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o \u0111\u1ec3 hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, \u0111\u00f2i h\u1ecfi th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c cho vi\u1ec7c h\u1ecdc t\u1eadp v\u00e0 th\u1ef1c h\u00e0nh.<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 li\u00ean t\u1ee5c: C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf kinh doanh v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi, y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i li\u00ean t\u1ee5c c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/li>\r\n<\/ul>\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>K\u1ebft lu\u1eadn<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng <strong>26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng th\u1ef1c ti\u1ec5n qu\u1ed1c t\u1ebf v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c, li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.<\/span>\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\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u s\u00e2u v\u1ec1 &#8220;26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n&#8221; &#8211; n\u1ec1n t\u1ea3ng [&hellip;]<\/p>","protected":false},"author":2,"featured_media":12965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12964"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=12964"}],"version-history":[{"count":4,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12964\/revisions"}],"predecessor-version":[{"id":13233,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12964\/revisions\/13233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12965"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=12964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=12964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=12964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}