{"id":12993,"date":"2024-07-01T07:57:01","date_gmt":"2024-07-01T07:57:01","guid":{"rendered":"https:\/\/jnt.asia\/?p=12993"},"modified":"2024-08-22T03:15:22","modified_gmt":"2024-08-22T03:15:22","slug":"chuan-muc-ke-toan-quoc-te-ias","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-quoc-te-ias\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS"},"content":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS<\/span><\/i><\/b> \u0111\u00f3ng m\u1ed9t vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh v\u00e0 duy tr\u00ec t\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span><\/i>\u00a0<\/span>\r\n\r\nB\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft bao g\u1ed3m danh s\u00e1ch c\u00e1c chu\u1ea9n m\u1ef1c, ph\u1ea1m vi \u00e1p d\u1ee5ng, m\u1ee5c \u0111\u00edch v\u00e0 quy tr\u00ecnh tu\u00e2n th\u1ee7 \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea1t chu\u1ea9n qu\u1ed1c t\u1ebf, t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ee9c h\u1ea5p d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/i>\u00a0<\/span>\r\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS l\u00e0 g\u00ec?<\/span><\/b>\u00a0<\/span><\/h2>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (International Accounting Standards – IAS) l\u00e0 b\u1ed9 nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n quan tr\u1ecdng, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch trong l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u. C\u00e1c <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASC) t\u1eeb n\u0103m 1973 \u0111\u1ebfn n\u0103m 2001.<\/span>\u00a0<\/span>\r\n\r\nN\u0103m 2001, \u1ee6y ban chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASC) chuy\u1ec3n giao vai tr\u00f2 ban h\u00e0nh chu\u1ea9n m\u1ef1c cho H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB). T\u1eeb \u0111\u00f3, c\u00e1c chu\u1ea9n m\u1ef1c m\u1edbi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). Tuy nhi\u00ean, IAS v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng song h\u00e0nh c\u00f9ng IFRS \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/span>\u00a0<\/span>\r\n\r\nV\u1edbi m\u1ee5c ti\u00eau n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, \u00e1p d\u1ee5ng <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>\u0111\u00e3 tr\u1edf th\u00e0nh xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong m\u00f4i tr\u01b0\u1eddng kinh doanh to\u00e0n c\u1ea7u h\u00f3a.<\/span>\u00a0<\/span>\r\n

Vai tr\u00f2 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS<\/span><\/b>\u00a0<\/span><\/h2>\r\n\"Vai\r\n\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>\u0111\u00f3ng m\u1ed9t vai tr\u00f2 tr\u1ecdng y\u1ebfu trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh v\u00e0 duy tr\u00ec t\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n, v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span>\u00a0<\/span>\r\n\r\n\u00c1p d\u1ee5ng <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch then ch\u1ed1t cho doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf:<\/span>\u00a0<\/span>\r\n

T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b>\u00a0<\/span><\/h4>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>\u0111\u1ea3m b\u1ea3o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c, minh b\u1ea1ch, c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh quan tr\u1ecdng. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin ch\u00ednh x\u00e1c.<\/span>\u00a0<\/span>\r\n

N\u00e2ng cao kh\u1ea3 n\u0103ng so s\u00e1nh<\/span><\/b>\u00a0<\/span><\/h4>\r\nV\u1edbi c\u00e1c nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1ea5t qu\u00e1n, IAS gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1eeb nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c so s\u00e1nh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 ch\u00ednh x\u00e1c, h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span>\u00a0<\/span>\r\n

H\u1ed7 tr\u1ee3 h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf<\/span><\/b>\u00a0<\/span><\/h4>\r\nTu\u00e2n th\u1ee7 <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, d\u1ec5 d\u00e0ng ni\u00eam y\u1ebft tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n to\u00e0n c\u1ea7u v\u00e0 thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span>\u00a0<\/span>\r\n

N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"N\u00e2ng\u00a0<\/span>\r\n\r\nIAS v\u1edbi c\u00e1c nguy\u00ean t\u1eafc, h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng v\u1ec1 ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh gi\u00fap n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, t\u00ednh tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o, g\u00f3p ph\u1ea7n t\u0103ng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span>\u00a0<\/span>\r\n\r\nXem th\u00eam: T\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/strong><\/em>\r\n

H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ra quy\u1ebft \u0111\u1ecbnh<\/span><\/b>\u00a0<\/span><\/h4>\r\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 IAS cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh chi ti\u1ebft, \u0111\u00e1ng tin c\u1eady, h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/span>\u00a0<\/span>\r\n

\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh<\/span><\/b>\u00a0<\/span><\/h4>\r\nNhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 ch\u1ea5p nh\u1eadn ho\u1eb7c y\u00eau c\u1ea7u doanh nghi\u1ec7p tu\u00e2n th\u1ee7 IAS ho\u1eb7c IFRS, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/span>\u00a0<\/span>\r\n

Th\u00fac \u0111\u1ea9y t\u00ednh nh\u1ea5t qu\u00e1n trong k\u1ebf to\u00e1n<\/span><\/b>\u00a0<\/span><\/h4>\r\nIAS thi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n, gi\u1ea3m thi\u1ec3u kh\u00e1c bi\u1ec7t trong ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y, gi\u00fap t\u1ea1o ra ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung d\u1ec5 hi\u1ec3u cho c\u00e1c b\u00ean.<\/span>\u00a0<\/span>\r\n

Danh s\u00e1ch chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS<\/span><\/b>\u00a0<\/span><\/h2>\r\n

Danh s\u00e1ch c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/b>\u00a0<\/span><\/h4>\r\n– IAS 1: Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Presentation of Financial Statements)\r\n\r\n– IAS 2: H\u00e0ng t\u1ed3n kho (Inventories)\r\n\r\n– IAS 7: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (Statement of Cash Flows)\r\n\r\n– IAS 8: Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 sai s\u00f3t (Accounting Policies, Changes in Accounting Estimates and Errors)\r\n\r\n– IAS 10: C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau k\u1ef3 k\u1ebf to\u00e1n (Events after the Reporting Period)\r\n\r\n– IAS 12: Thu\u1ebf thu nh\u1eadp (Income Taxes)\r\n\r\n– IAS 16: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Property, Plant and Equipment)\r\n\r\n– IAS 19: Ph\u00fac l\u1ee3i nh\u00e2n vi\u00ean (Employee Benefits)\r\n\r\n– IAS 20: K\u1ebf to\u00e1n cho c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ch\u00ednh ph\u1ee7 v\u00e0 c\u00f4ng b\u1ed1 tr\u1ee3 c\u1ea5p ch\u00ednh ph\u1ee7 (Accounting for Government Grants and Disclosure of Government Assistance)\r\n\r\n– IAS 21: \u1ea2nh h\u01b0\u1edfng c\u1ee7a bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (The Effects of Changes in Foreign Exchange Rates)\r\n\r\n\"C\u00e1c\u00a0<\/span>\r\n\r\n– IAS 23: Chi ph\u00ed \u0111i vay (Borrowing Costs)\r\n\r\n– IAS 24: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan (Related Party Disclosures)\r\n\r\n– IAS 26: K\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o qu\u1ef9 h\u01b0u tr\u00ed (Accounting and Reporting by Retirement Benefit Plans)\r\n\r\n– IAS 27: 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 (Separate Financial Statements)\r\n\r\n– IAS 28: K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 li\u00ean doanh (Investments in Associates and Joint Ventures)\r\n\r\n– IAS 29: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong n\u1ec1n kinh t\u1ebf si\u00eau l\u1ea1m ph\u00e1t (Financial Reporting in Hyperinflationary Economies)\r\n\r\n– IAS 32: C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: tr\u00ecnh b\u00e0y (Financial Instruments: Presentation)\r\n\r\n– IAS 33: L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu (Earnings per Share)\r\n\r\n– IAS 34: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (Interim Financial Reporting)\r\n\r\n– IAS 36: Suy gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (Impairment of Assets)\r\n\r\n– IAS 37: D\u1ef1 ph\u00f2ng, n\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng (Provisions, Contingent Liabilities and Contingent Assets)\r\n\r\n– IAS 38: T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (Intangible Assets)\r\n\r\n– IAS 40: B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (Investment Property)\r\n\r\n– IAS 41: N\u00f4ng nghi\u1ec7p (Agriculture)\r\n

C\u00e1c chu\u1ea9n m\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c r\u00fat l\u1ea1i<\/span><\/b>\u00a0<\/span><\/h4>\r\n\"C\u00e1c\u00a0<\/span>\r\n\r\nM\u1ed9t s\u1ed1 IAS \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c r\u00fat l\u1ea1i v\u00e0 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c bao g\u1ed3m:<\/span>\u00a0<\/span>\r\n\r\n– IAS 3: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (Consolidated Financial Statements) \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi IAS 27 v\u00e0 IFRS 10.\r\n\r\n– IAS 4: Kh\u1ea5u hao k\u1ebf to\u00e1n (Depreciation Accounting) \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi IAS 16.\r\n\r\n– IAS 5: Th\u00f4ng tin y\u00eau c\u1ea7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Information to be Disclosed in Financial Statements) \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi IAS 1.\r\n\r\n– IAS 6: K\u1ebf to\u00e1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i (Accounting Responses to Changing Prices) \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi IAS 29.\r\n\r\nVi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c IAS gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf. Do \u0111\u00f3, n\u1eafm v\u1eefng danh s\u00e1ch <\/span>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>l\u00e0 r\u1ea5t quan tr\u1ecdng trong m\u00f4i tr\u01b0\u1eddng kinh doanh to\u00e0n c\u1ea7u h\u00f3a ng\u00e0y nay.<\/span>\u00a0<\/span>\r\n\r\nXem th\u00eam: Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS v\u00e0 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft<\/a>\r\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS v\u00e0 IFRS<\/span><\/b>\u00a0<\/span><\/h2>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>v\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS \u0111\u1ec1u \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 t\u1ea1o ra s\u1ef1 nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean to\u00e0n c\u1ea7u. Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t quan tr\u1ecdng gi\u1eefa ch\u00fang:<\/span>\u00a0<\/span>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Ti\u00eau ch\u00ed<\/span><\/b>\u00a0<\/span><\/td>\r\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/b> IAS<\/span><\/b>\u00a0<\/span><\/td>\r\n\r\n

Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf <\/span><\/b>IFRS<\/span><\/b>\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

L\u1ecbch s\u1eed v\u00e0 ph\u00e1t tri\u1ec3n<\/span><\/b>\u00a0<\/span><\/td>\r\nBan h\u00e0nh b\u1edfi \u1ee6y ban chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASC) t\u1eeb n\u0103m 1973 \u0111\u1ebfn n\u0103m 2001<\/span>\u00a0<\/span><\/td>\r\nBan h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB) t\u1eeb n\u0103m 2001 \u0111\u1ebfn nay<\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
Ph\u1ea1m vi v\u00e0 t\u00ean g\u1ecdi<\/span><\/b>\u00a0<\/span><\/td>\r\nBao g\u1ed3m 41 chu\u1ea9n m\u1ef1c, nhi\u1ec1u chu\u1ea9n m\u1ef1c v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf<\/span>\u00a0<\/span><\/td>\r\nBao g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c m\u1edbi v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi IAS k\u1ec3 t\u1eeb n\u0103m 2001<\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
C\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 tri\u1ebft l\u00fd<\/span><\/b>\u00a0<\/span><\/td>\r\nTh\u01b0\u1eddng ch\u1ec9 ti\u1ebft v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1ch th\u1ee9c k\u1ebf to\u00e1n n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/span>\u00a0<\/span><\/td>\r\nD\u1ef1a tr\u00ean nguy\u00ean t\u1eafc, cho ph\u00e9p linh ho\u1ea1t h\u01a1n trong \u00e1p d\u1ee5ng v\u00e0 s\u1eed d\u1ee5ng ph\u00e2n \u0111o\u00e0n chuy\u00ean m\u00f4n<\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
Qu\u00e1 tr\u00ecnh s\u1eeda \u0111\u1ed5i v\u00e0 c\u1ea3i ti\u1ebfn<\/span><\/b>\u00a0<\/span><\/td>\r\n\u0110\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ho\u1eb7c thay th\u1ebf b\u1edfi IFRS \u0111\u1ec3 ph\u1ea3n \u00e1nh thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh<\/span>\u00a0<\/span><\/td>\r\nLi\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 c\u1ea3i ti\u1ebfn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thay \u0111\u1ed5i c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

K\u1ebft lu\u1eadn<\/span><\/b>\u00a0<\/span><\/h2>\r\nTu\u00e2n th\u1ee7 <\/span>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS <\/span><\/b>l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a. B\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a IAS, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/span>\u00a0<\/span>\r\n\r\nNgo\u00e0i ra, vi\u1ec7c tu\u00e2n th\u1ee7 IAS c\u0169ng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cao v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c h\u1ee3p nh\u1ea5t, mua l\u1ea1i ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span>\u00a0<\/span>\r\n\r\nDo \u0111\u00f3, hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c chu\u1ea9n m\u1ef1c tr\u00ean l\u00e0 m\u1ed9t y\u00eau c\u1ea7u kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty mu\u1ed1n v\u01b0\u01a1n m\u00ecnh ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00e0nh c\u00f4ng l\u00e2u d\u00e0i.<\/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":"

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS \u0111\u00f3ng m\u1ed9t vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh v\u00e0 […]<\/p>","protected":false},"author":2,"featured_media":12996,"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\/12993"}],"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=12993"}],"version-history":[{"count":3,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12993\/revisions"}],"predecessor-version":[{"id":13231,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/12993\/revisions\/13231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12996"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=12993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=12993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=12993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}