{"id":12974,"date":"2024-07-01T07:14:46","date_gmt":"2024-07-01T07:14:46","guid":{"rendered":"https:\/\/jnt.asia\/?p=12974"},"modified":"2024-08-22T03:17:51","modified_gmt":"2024-08-22T03:17:51","slug":"chuan-muc-ke-toan-vas","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-vas\/","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS v\u00e0 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft"},"content":{"rendered":"Vi\u1ec7c tu\u00e2n th\u1ee7 <\/span><\/i>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/i><\/b>\u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng hi\u1ec7n nay, gi\u00fap c\u00e1c doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u00e1ng tin c\u1eady v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, t\u1eeb \u0111\u00f3 t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/i>\u00a0<\/span>\r\n\r\nB\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap cho doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee5 th\u1ec3 v\u00e0 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c VAS cho c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i>\u00a0<\/span>\r\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS l\u00e0 g\u00ec?<\/span><\/b>\u00a0<\/span><\/h2>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS – Vietnamese Accounting Standards) l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam ban h\u00e0nh nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u00e0 chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span>\u00a0<\/span>\r\n\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u01b0\u1ee3c ban h\u00e0nh v\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch thi\u1ebft y\u1ebfu \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 minh b\u1ea1ch th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span> V\u00ec v\u1eady, tu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span>\u00a0<\/span>\r\n\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>bao g\u1ed3m 26 chu\u1ea9n m\u1ef1c, quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec3 ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span>\u00a0<\/span>\r\n

Vai tr\u00f2 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b>\u00a0<\/span><\/h2>\r\n\"Vai\r\n\r\nTrong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u00fd do ch\u00ednh khi\u1ebfn <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>tr\u1edf th\u00e0nh ch\u00eca kh\u00f3a th\u00e0nh c\u00f4ng cho doanh nghi\u1ec7p.<\/span>\u00a0<\/span>\r\n

Th\u1ed1ng nh\u1ea5t nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/span><\/b>\u00a0<\/span><\/h4>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>thi\u1ebft l\u1eadp m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o s\u1ef1 nh\u1ea5t qu\u00e1n trong ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c doanh nghi\u1ec7p, t\u1ea1o ti\u1ec1n \u0111\u1ec1 cho vi\u1ec7c so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>\u00a0<\/span>\r\n

N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c<\/span><\/b>\u00a0<\/span><\/h4>\r\nTu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b>, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 th\u1ec3 tin c\u1eady cho c\u00e1c b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span>\u00a0<\/span>\r\n

H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"H\u1ed7\r\n\r\nNh\u1edd cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, tu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>gi\u00fap c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf s\u00e1ng su\u1ed1t, t\u1ed1i \u01b0u h\u00f3a ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span>\u00a0<\/span>\r\n

H\u00f2a nh\u1eadp v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/span><\/b>\u00a0<\/span><\/h4>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p Vi\u1ec7t Nam h\u1ed9i nh\u1eadp v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n to\u00e0n c\u1ea7u nh\u01b0 IFRS. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng trong b\u1ed1i c\u1ea3nh h\u1ee3p t\u00e1c kinh doanh xuy\u00ean bi\u00ean gi\u1edbi ng\u00e0y c\u00e0ng t\u0103ng.<\/span>\u00a0<\/span>\r\n

\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/span><\/b>\u00a0<\/span><\/h4>\r\nVi\u1ec7c \u00e1p d\u1ee5ng <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o c\u1ee7a Vi\u1ec7t Nam, tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng.<\/span>\u00a0<\/span>\r\n

C\u1ea3i thi\u1ec7n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"C\u1ea3i\r\n\r\nTu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eb7t ch\u1ebd, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb c\u00f4ng ty, ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn.<\/span>\u00a0<\/span>\r\n

\u0110\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c k\u1ebf to\u00e1n<\/span><\/b>\u00a0<\/span><\/h4>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>cung c\u1ea5p m\u1ed9t khung chu\u1ea9n \u0111\u1ec3 \u0111\u00e0o t\u1ea1o, ph\u00e1t tri\u1ec3n k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n cho \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, gi\u00fap h\u1ecd n\u1eafm v\u1eefng nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.<\/span>\r\n\r\nXem th\u00eam: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS\u00a0<\/a><\/strong><\/em>\r\n

C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS c\u1ee5 th\u1ec3<\/span><\/b>\u00a0<\/span><\/h2>\r\n– VAS 01: Chu\u1ea9n m\u1ef1c chung: Quy \u0111\u1ecbnh c\u00e1c kh\u00e1i ni\u1ec7m v\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n nh\u01b0 nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, c\u01a1 s\u1edf d\u1ed3n t\u00edch, nh\u1ea5t qu\u00e1n, th\u1eadn tr\u1ecdng v\u00e0 tr\u1ecdng y\u1ebfu.<\/span>\u00a0<\/span>\r\n\r\n– VAS 02: H\u00e0ng t\u1ed3n kho: H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: FIFO, LIFO, b\u00ecnh qu\u00e2n gia quy\u1ec1n, \u0111\u00edch danh v\u00e0 c\u00e1ch ghi nh\u1eadn chi ph\u00ed, gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/span>\u00a0<\/span>\r\n\r\n– VAS 03: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: \u0110\u01b0a ra ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nh\u01b0 \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n, s\u1ea3n ph\u1ea9m.<\/span>\u00a0<\/span>\r\n\r\n– VAS 04: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh: Quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n.<\/span>\u00a0<\/span>\r\n\r\n– VAS 05: B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 tr\u00ecnh b\u00e0y, thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\u00a0<\/span>\r\n\r\n– VAS 06: Thu\u00ea t\u00e0i s\u1ea3n: Ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n th\u00e0nh thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng, quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y.<\/span>\u00a0<\/span>\r\n\r\n– VAS 07: K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft: H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n theo v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft.<\/span>\u00a0<\/span>\r\n\r\n– VAS 08: Th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con: Quy \u0111\u1ecbnh y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 c\u00e1ch ghi nh\u1eadn, tr\u00ecnh b\u00e0y \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span>\u00a0<\/span>\r\n\r\n– VAS 10: \u1ea2nh h\u01b0\u1edfng thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i: H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 \u1ea3nh h\u01b0\u1edfng khi t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i thay \u0111\u1ed5i.<\/span>\u00a0<\/span>\r\n\r\n– VAS 11: H\u1ee3p nh\u1ea5t kinh doanh: Quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch ghi nh\u1eadn, tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh.<\/span>\u00a0<\/span>\r\n\r\n– VAS 12: H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng: H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed.<\/span>\u00a0<\/span>\r\n\r\n– VAS 13: Chi ph\u00ed \u0111i vay: Quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn chi ph\u00ed \u0111i vay, ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span>\u00a0<\/span>\r\n\r\n– VAS 14: Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c: H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn doanh thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, thu nh\u1eadp kh\u00e1c v\u00e0 nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y doanh thu.<\/span>\u00a0<\/span>\r\n\r\n– VAS 15: H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m: Quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn, tr\u00ecnh b\u00e0y h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan.<\/span>\u00a0<\/span>\r\n\r\n\"T\u00ecm\r\n\r\n– VAS 16: Qu\u1ef9 ph\u00fac l\u1ee3i nh\u00e2n vi\u00ean: H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn, tr\u00ecnh b\u00e0y qu\u1ef9 ph\u00fac l\u1ee3i d\u00e0nh cho nh\u00e2n vi\u00ean v\u00e0 \u0111o l\u01b0\u1eddng, b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i d\u00e0i h\u1ea1n.\u00a0<\/span>\r\n\r\n– VAS 17: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: Quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn, tr\u00ecnh b\u00e0y thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng thu\u1ebf hi\u1ec7n t\u1ea1i, thu\u1ebf ho\u00e3n l\u1ea1i.<\/span>\u00a0<\/span>\r\n\r\n– VAS 18: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan: Y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch v\u00e0 s\u1ed1 d\u01b0 v\u1edbi c\u00e1c b\u00ean li\u00ean quan; \u0111\u1ecbnh ngh\u0129a v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean quan.<\/span>\u00a0<\/span>\r\n\r\n– VAS 19: K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: Quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh; ph\u00e2n lo\u1ea1i v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111o l\u01b0\u1eddng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh nh\u01b0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n, c\u00f4ng c\u1ee5 n\u1ee3, c\u00f4ng c\u1ee5 v\u1ed1n.<\/span>\u00a0<\/span>\r\n\r\n– VAS 20: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con: Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. \u0110\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span>\u00a0<\/span>\r\n\r\n– VAS 21: Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: \u0110\u01b0a ra y\u00eau c\u1ea7u v\u1ec1 c\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; h\u01b0\u1edbng d\u1eabn c\u00e1ch tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 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 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o.<\/span>\u00a0<\/span>\r\n\r\n– VAS 22: Tr\u00ecnh b\u00e0y b\u1ed5 sung (ch\u01b0a c\u00f3 trong danh s\u00e1ch hi\u1ec7n h\u00e0nh): D\u1ef1 ki\u1ebfn s\u1ebd h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c th\u00f4ng tin b\u1ed5 sung c\u1ea7n tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/span>\u00a0<\/span>\r\n\r\n– VAS 23: C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m: H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; ph\u00e2n lo\u1ea1i s\u1ef1 ki\u1ec7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh.<\/span>\u00a0<\/span>\r\n\r\n– VAS 24: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7; h\u01b0\u1edbng d\u1eabn tr\u00ecnh b\u00e0y c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/span>\u00a0<\/span>\r\n\r\n– VAS 25: Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t: Quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 sai s\u00f3t; ph\u00e2n bi\u1ec7t c\u00e1c kh\u00e1i ni\u1ec7m n\u00e0y.<\/span>\u00a0<\/span>\r\n\r\n– VAS 26: Th\u00f4ng tin v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn (ch\u01b0a c\u00f3): D\u1ef1 ki\u1ebfn s\u1ebd h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span>\u00a0<\/span>\r\n\r\n– VAS 27: Doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh ph\u00e1 s\u1ea3n v\u00e0 gi\u1ea3i th\u1ec3: H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn, tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n v\u00e0 y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p trong t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3.<\/span>\u00a0<\/span>\r\n\r\nXem th\u00eam: 5 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam<\/a><\/strong><\/em>\r\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b>\u00a0<\/span><\/h2>\r\n\"M\u1ed1i\r\n\r\nC\u00e1c <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 ch\u00ednh \u0111\u1ec3 doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u00e1c b\u00ean kh\u00e1c.\u00a0<\/span>\u00a0<\/span>\r\n\r\nD\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>v\u00e0 c\u00e1c ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\u00a0<\/span>\r\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/b>\u00a0<\/span><\/h4>\r\nVAS 02, 03, 04 v\u00e0 05 h\u01b0\u1edbng d\u1eabn v\u1ec1 ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span>\u00a0<\/span>\r\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/b>\u00a0<\/span><\/h4>\r\n– VAS 14 quy \u0111\u1ecbnh v\u1ec1 ghi nh\u1eadn doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c.<\/span>\u00a0<\/span>\r\n\r\n– VAS 16 h\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed \u0111i vay.<\/span>\u00a0<\/span>\r\n\r\n– VAS 17 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o n\u00e0y.<\/span>\u00a0<\/span>\r\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/b>\u00a0<\/span><\/h4>\r\nVAS 24 \u0111\u01b0a ra nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/span>\u00a0<\/span>\r\n

Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"Thuy\u1ebft\u00a0<\/span>\r\n\r\nVAS 21 quy \u0111\u1ecbnh v\u1ec1 c\u1ea5u tr\u00fac, n\u1ed9i dung c\u1ee7a thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. VAS 18 h\u01b0\u1edbng d\u1eabn th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan c\u1ea7n \u0111\u01b0\u1ee3c thuy\u1ebft minh.<\/span>\u00a0<\/span>\r\n

B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/b>\u00a0<\/span><\/h4>\r\nVAS 21 quy \u0111\u1ecbnh vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c thay \u0111\u1ed5i trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p.<\/span>\u00a0<\/span>\r\n

S\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3<\/span><\/b>\u00a0<\/span><\/h4>\r\nVAS 23 h\u01b0\u1edbng d\u1eabn ghi nh\u1eadn v\u00e0 thuy\u1ebft minh c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\u00a0<\/span>\r\n\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI). Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng nh\u1eefng ti\u00eau chu\u1ea9n n\u00e0y cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 sau:<\/span>\u00a0<\/span>\r\n

\u1ee8ng d\u1ee5ng c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS trong c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/b>\u00a0<\/span><\/h2>\r\n

Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (DNNN)<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"\u1ee8ng\r\n\r\nC\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b> c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho khu v\u1ef1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c t\u00e0i nguy\u00ean c\u00f4ng.<\/span>\u00a0<\/span>\r\n\r\nM\u1ed9t s\u1ed1 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b> quan tr\u1ecdng \u0111\u1ed1i v\u1edbi DNNN bao g\u1ed3m:<\/span>\u00a0<\/span>\r\n\r\n– VAS 01: Chu\u1ea9n m\u1ef1c chung: \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\r\n\r\n– VAS 24: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Gi\u00fap theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 ngu\u1ed3n t\u00e0i nguy\u00ean c\u00f4ng.\r\n\r\n– VAS 17: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: \u00c1p d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc.\r\n\r\n– VAS 11: H\u1ee3p nh\u1ea5t kinh doanh: \u0110\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc c\u00f3 nhi\u1ec1u c\u00f4ng ty con c\u1ea7n h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\r\n

Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"Doanh\u00a0<\/span>\r\n\r\nDoanh nghi\u1ec7p t\u01b0 nh\u00e2n bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs), c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c do t\u01b0 nh\u00e2n s\u1edf h\u1eefu. Vi\u1ec7c \u00e1p d\u1ee5ng <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>gi\u00fap doanh nghi\u1ec7p t\u01b0 nh\u00e2n chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n, t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng.<\/span>\u00a0<\/span>\r\n\r\nM\u1ed9t s\u1ed1 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b> quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n:<\/span>\u00a0<\/span>\r\n\r\n– VAS 14: Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c: \u0110\u1ea3m b\u1ea3o ghi nh\u1eadn doanh thu v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.\r\n\r\n– VAS 21: Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 hi\u1ec3u cho c\u00e1c b\u00ean li\u00ean quan.\r\n\r\n– VAS 03 v\u00e0 VAS 04: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, ghi nh\u1eadn v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7u qu\u1ea3.\r\n\r\n– VAS 24: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Gi\u00fap doanh nghi\u1ec7p theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.\r\n

Doanh nghi\u1ec7p FDI (Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i)<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"Doanh\u00a0<\/span>\r\n\r\nC\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ed3ng th\u1eddi, h\u1ecd c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i (qu\u1ed1c gia m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn t\u1eeb) \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cho c\u00f4ng ty m\u1eb9.<\/span>\u00a0<\/span>\r\n\r\nM\u1ed9t s\u1ed1 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS<\/span><\/b> quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI:<\/span>\u00a0<\/span>\r\n\r\n– VAS 10: \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i: Gi\u00fap qu\u1ea3n l\u00fd v\u00e0 tr\u00ecnh b\u00e0y \u1ea3nh h\u01b0\u1edfng c\u1ee7a bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7.\r\n\r\n– VAS 07: K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft: H\u1eefu \u00edch cho c\u00e1c c\u00f4ng ty m\u1eb9 qu\u1ed1c t\u1ebf c\u00f3 c\u00f4ng ty con ho\u1eb7c li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.\r\n\r\n– VAS 20: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: \u0110\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p FDI \u0111\u01b0\u1ee3c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam.\r\n\r\n– VAS 16: Chi ph\u00ed \u0111i vay: H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y chi ph\u00ed vay v\u1ed1n li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n vay qu\u1ed1c t\u1ebf.\r\n

K\u1ebft lu\u1eadn<\/span><\/b>\u00a0<\/span><\/h2>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS <\/span><\/b>\u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span>\u00a0<\/span>\r\n\r\nVi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c c\u0169ng g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh c\u1ea1nh tranh v\u00e0 h\u1ed9i nh\u1eadp c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo chu\u1ea9n m\u1ef1c ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ebd d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, m\u1edf ra c\u01a1 h\u1ed9i h\u1ee3p t\u00e1c v\u00e0 thu h\u00fat ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span>\u00a0<\/span>\r\n\r\nLi\u00ean h\u1ec7 ngay <\/span>JNT Consultancy & Services<\/span><\/b> qua th\u00f4ng tin sau \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/span>\u00a0<\/span>\r\n\r\nWebsite: <\/span><\/b>https:\/\/jnt.asia\/vi\/<\/span><\/a>\u00a0<\/span>\u00a0<\/span>\r\n\r\nEmail: <\/span><\/b>admin@jnt.asia<\/span><\/a>\u00a0<\/span>\u00a0<\/span>\r\n\r\nHotline | Zalo | Telegram | Whatsapp: <\/span><\/b>093 193 6 222<\/span>\u00a0<\/span>\r\n\r\nV\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:\u00a0<\/span><\/b>\r\n\r\n– 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\r\n\r\n– 143 Ph\u00eda Sau Nguy\u1ec5n C\u01b0 Trinh, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.\r\n\r\nTh\u1eddi gian l\u00e0m vi\u1ec7c: <\/span><\/b>Th\u1ee9 2 \u2013 Th\u1ee9 6 (10:00 \u2013 18:30)<\/span>\u00a0<\/span>","protected":false},"excerpt":{"rendered":"

Vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf […]<\/p>","protected":false},"author":2,"featured_media":12978,"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\/12974"}],"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=12974"}],"version-history":[{"count":9,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12974\/revisions"}],"predecessor-version":[{"id":13232,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12974\/revisions\/13232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12978"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=12974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=12974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=12974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}