{"id":13003,"date":"2024-07-16T07:15:33","date_gmt":"2024-07-16T07:15:33","guid":{"rendered":"https:\/\/jnt.asia\/?p=13003"},"modified":"2024-08-22T03:12:55","modified_gmt":"2024-08-22T03:12:55","slug":"tat-tan-tat-ve-chuan-muc-ke-toan","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/tat-tan-tat-ve-chuan-muc-ke-toan\/","title":{"rendered":"T\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"<strong><em>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/em><\/strong><em>\u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c th\u1ed1ng nh\u1ea5t c\u00e1ch th\u1ee9c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c qu\u1ed1c gia. \u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap n\u00e2ng cao t\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n, kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/em>\r\n\r\n<em>H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 kh\u00e1i ni\u1ec7m, vai tr\u00f2 v\u00e0 8 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y nh\u00e9!<\/em>\r\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13004\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hinh-dai-dien-2.jpg\" alt=\"H\u00ecnh \u0111\u1ea1i di\u1ec7n\" width=\"800\" height=\"533\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hinh-dai-dien-2.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hinh-dai-dien-2-460x306.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hinh-dai-dien-2-768x512.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hinh-dai-dien-2-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\r\n\r\n<h2>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn \u1edf c\u1ea5p qu\u1ed1c t\u1ebf v\u00e0 qu\u1ed1c gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady.\r\n\r\nTu\u00e2n th\u1ee7 <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft cho c\u00e1c c\u00f4ng ty mu\u1ed1n huy \u0111\u1ed9ng v\u1ed1n, ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n hay h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.\r\n\r\n\u0110\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh nh\u01b0 Blockchain, EdTech, Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, FinTech, Game hay Start-up\/SMEs, <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>c\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc, minh b\u1ea1ch v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.\r\n\r\n\u0110\u1eb7c bi\u1ec7t khi th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi t\u1ea1i c\u00e1c trung t\u00e2m t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, \u00e1p d\u1ee5ng c\u00e1c <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 n\u00e2ng cao uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.\r\n<h2>T\u1ea7m quan tr\u1ecdng c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/h2>\r\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13005\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/tam-quan-trong-cua-chuan-muc-ke-toan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" width=\"800\" height=\"450\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/tam-quan-trong-cua-chuan-muc-ke-toan.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/tam-quan-trong-cua-chuan-muc-ke-toan-460x259.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/tam-quan-trong-cua-chuan-muc-ke-toan-768x432.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/tam-quan-trong-cua-chuan-muc-ke-toan-18x10.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\r\n<p style=\"text-align: center;\"><em>T\u1ea7m quan tr\u1ecdng c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/em><\/p>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>\u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p mu\u1ed1n x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh, minh b\u1ea1ch. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0, tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng kinh doanh trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf.\r\n<h3>\u0110\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady<\/h3>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>\u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c quy t\u1eafc r\u00f5 r\u00e0ng v\u00e0 nh\u1ea5t qu\u00e1n, gi\u00fap th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady.\r\n<h3>T\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng so s\u00e1nh<\/h3>\r\nKhi c\u00e1c doanh nghi\u1ec7p tu\u00e2n th\u1ee7 <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong>, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd s\u1ebd c\u00f3 t\u00ednh nh\u1ea5t qu\u00e1n, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan d\u1ec5 d\u00e0ng so s\u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c doanh nghi\u1ec7p.\r\n<h3>H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf<\/h3>\r\nTh\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf hi\u1ec7u qu\u1ea3, t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro.\r\n<h3>\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh<\/h3>\r\n&nbsp;\r\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13006 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/dap-ung-yeu-cau-phap-ly.jpg\" alt=\"\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd\" width=\"800\" height=\"533\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/dap-ung-yeu-cau-phap-ly.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/dap-ung-yeu-cau-phap-ly-460x306.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/dap-ung-yeu-cau-phap-ly-768x512.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/dap-ung-yeu-cau-phap-ly-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\r\n<p style=\"text-align: center;\"><em>\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd<\/em><\/p>\r\nNhi\u1ec1u qu\u1ed1c gia y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c tu\u00e2n th\u1ee7 n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\r\n\r\n<em><strong>Xem th\u00eam: <a href=\"https:\/\/jnt.asia\/en\/tim-hieu-toan-dien-ve-26-chuan-muc-ke-toan-viet-nam\/\">T\u00ecm hi\u1ec3u to\u00e0n di\u1ec7n v\u1ec1 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/a><\/strong><\/em>\r\n<h3>T\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/h3>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n.\r\n<h3>Th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/h3>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>x\u00e2y d\u1ef1ng l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n.\r\n<h3>H\u1ed7 tr\u1ee3 h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf<\/h3>\r\nVi\u1ec7c \u00e1p d\u1ee5ng <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf nh\u01b0 IFRS gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf, thu h\u00fat \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u0103ng c\u01b0\u1eddng h\u1ee3p t\u00e1c kinh t\u1ebf to\u00e0n c\u1ea7u.\r\n<h2>C\u00e1c h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/h2>\r\n<h3>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS)<\/h3>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13007 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-ke-toan-quoc-te-ias.jpg\" alt=\"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS\" width=\"800\" height=\"533\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-ke-toan-quoc-te-ias.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-ke-toan-quoc-te-ias-460x306.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-ke-toan-quoc-te-ias-768x512.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-ke-toan-quoc-te-ias-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><em>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS<\/em><\/p>\r\nIAS (International Accounting Standards) l\u00e0 h\u1ec7 th\u1ed1ng <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi \u1ee6y ban <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf (IASC) t\u1eeb n\u0103m 1973 \u0111\u1ebfn n\u0103m 2001. IAS bao g\u1ed3m 41 chu\u1ea9n m\u1ef1c, t\u1eadp trung v\u00e0o vi\u1ec7c cung c\u1ea5p c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1ch ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.\r\n\r\nC\u00e1c <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>hi\u1ec7n h\u00e0nh trong IAS bao g\u1ed3m:\r\n<ul>\r\n \t<li>IAS 1: Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\r\n \t<li>IAS 2: H\u00e0ng t\u1ed3n kho<\/li>\r\n \t<li>IAS 16: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li>\r\n<\/ul>\r\n<h3>Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)<\/h3>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13008 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs.jpg\" alt=\"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS\" width=\"800\" height=\"393\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-460x226.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-768x377.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><em>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS<\/em><\/p>\r\nIFRS (International Financial Reporting Standards) l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n v\u00e0 ban h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf (IASB) t\u1eeb n\u0103m 2001 \u0111\u1ebfn nay. IFRS t\u1eadp trung v\u00e0o c\u00e1c nguy\u00ean t\u1eafc h\u01a1n l\u00e0 c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft, cho ph\u00e9p linh ho\u1ea1t h\u01a1n trong vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0 s\u1eed d\u1ee5ng ph\u00e1n \u0111o\u00e1n chuy\u00ean m\u00f4n.\r\n\r\nC\u00e1c <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>m\u1edbi trong IFRS bao g\u1ed3m:\r\n<ul>\r\n \t<li>IFRS 1: \u00c1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf l\u1ea7n \u0111\u1ea7u ti\u00ean<\/li>\r\n \t<li>IFRS 9: C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/li>\r\n \t<li>IFRS 15: Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/li>\r\n \t<li>IFRS 16: Thu\u00ea t\u00e0i s\u1ea3n<\/li>\r\n<\/ul>\r\n<em><strong>Xem 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><\/strong><\/em>\r\n<h2>C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/h2>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>qu\u1ed1c t\u1ebf nh\u01b0 IAS v\u00e0 IFRS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n, minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 8 nguy\u00ean t\u1eafc <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5:\r\n<h3>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13009 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hoat-dong-lien-tuc.jpg\" alt=\"Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c\" width=\"800\" height=\"533\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hoat-dong-lien-tuc.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hoat-dong-lien-tuc-460x306.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hoat-dong-lien-tuc-768x512.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/hoat-dong-lien-tuc-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><em>Ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra li\u00ean t\u1ee5c<\/em><\/p>\r\nNguy\u00ean t\u1eafc n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng doanh nghi\u1ec7p s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai g\u1ea7n v\u00e0 kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh hay c\u1ea7n thi\u1ebft ph\u1ea3i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 c\u00e1i nh\u00ecn d\u00e0i h\u1ea1n v\u1ec1 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\r\n<h3>Th\u1eadn tr\u1ecdng<\/h3>\r\nNguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng ph\u00f3ng \u0111\u1ea1i t\u00e0i s\u1ea3n, thu nh\u1eadp hay gi\u1ea3m thi\u1ec3u n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed. \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.\r\n<h3>Gi\u00e1 g\u1ed1c<\/h3>\r\nNguy\u00ean t\u1eafc n\u00e0y quy \u0111\u1ecbnh t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, t\u1ee9c gi\u00e1 tr\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch mua b\u00e1n di\u1ec5n ra. \u0110i\u1ec1u n\u00e0y t\u1ea1o n\u1ec1n t\u1ea3ng \u0111o l\u01b0\u1eddng ban \u0111\u1ea7u kh\u00e1ch quan v\u00e0 nh\u1ea5t qu\u00e1n.\r\n<h3>Nh\u1ea5t qu\u00e1n<\/h3>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13010 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/nguyen-tac-nhat-quan.jpg\" alt=\"Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n\" width=\"800\" height=\"534\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/nguyen-tac-nhat-quan.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/nguyen-tac-nhat-quan-460x307.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/nguyen-tac-nhat-quan-768x513.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/07\/nguyen-tac-nhat-quan-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><em>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/em><\/p>\r\nTheo nguy\u00ean t\u1eafc n\u00e0y, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, gi\u00fap d\u1ec5 so s\u00e1nh d\u1eef li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c trong ph\u00e2n t\u00edch.\r\n<h3>Tr\u1ecdng y\u1ebfu<\/h3>\r\nNguy\u00ean t\u1eafc n\u00e0y x\u00e1c \u0111\u1ecbnh th\u00f4ng tin n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu v\u00ec c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin quan tr\u1ecdng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 \u0111\u1ea7y \u0111\u1ee7.\r\n<h3>Ph\u00f9 h\u1ee3p<\/h3>\r\nNguy\u00ean t\u1eafc n\u00e0y quy \u0111\u1ecbnh chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f9ng k\u1ef3 v\u1edbi doanh thu m\u00e0 ch\u00fang t\u1ea1o ra, gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn theo t\u1eebng k\u1ef3.\r\n<h3>C\u00f4ng khai<\/h3>\r\nTheo nguy\u00ean t\u1eafc n\u00e0y, m\u1ecdi th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u00e1nh vi\u1ec7c che gi\u1ea5u th\u00f4ng tin.\r\n<h3>N\u1ed9i dung quan tr\u1ecdng h\u01a1n h\u00ecnh th\u1ee9c<\/h3>\r\nNguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c t\u1ebf h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh kinh t\u1ebf.\r\n\r\n<em><strong>Xem 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><\/strong><\/em>\r\n<h2>K\u1ebft lu\u1eadn<\/h2>\r\n<strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>l\u00e0 m\u1ed9t trong nh\u1eefng ti\u1ebfn b\u1ed9 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, gi\u00fap n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Khi tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i nh\u01b0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, th\u1eadn tr\u1ecdng, nh\u1ea5t qu\u00e1n, tr\u1ecdng y\u1ebfu, ph\u00f9 h\u1ee3p v\u00e0 c\u00f4ng khai, c\u00e1c doanh nghi\u1ec7p s\u1ebd cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh.\r\n\r\n\u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. \u00c1p d\u1ee5ng <strong>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n <\/strong>l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i t\u1ea5t y\u1ebfu \u0111\u1ec3 doanh nghi\u1ec7p Vi\u1ec7t Nam h\u1ed9i nh\u1eadp v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.\r\n\r\nLi\u00ean h\u1ec7 ngay <strong>JNT Consultancy &amp; Services<\/strong> qua th\u00f4ng tin sau \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:\r\n\r\n<strong>Website: <\/strong><a href=\"https:\/\/jnt.asia\/vi\/\">https:\/\/jnt.asia\/vi\/<\/a>\r\n\r\n<strong>Email: <\/strong><a href=\"mailto:admin@jnt.asia\">admin@jnt.asia<\/a>\r\n\r\n<strong>Hotline | Zalo | Telegram | Whatsapp: <\/strong>093 193 6 222\r\n\r\n<strong>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: <\/strong>\r\n<ul>\r\n \t<li>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<\/li>\r\n \t<li>143 Ph\u00eda Sau Nguy\u1ec5n C\u01b0 Trinh, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.<\/li>\r\n<\/ul>\r\n<strong>Th\u1eddi gian l\u00e0m vi\u1ec7c: <\/strong>Th\u1ee9 2 \u2013 Th\u1ee9 6 (10:00 \u2013 18:30)","protected":false},"excerpt":{"rendered":"<p>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c th\u1ed1ng nh\u1ea5t c\u00e1ch th\u1ee9c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o [&hellip;]<\/p>","protected":false},"author":2,"featured_media":13004,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[231],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13003"}],"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=13003"}],"version-history":[{"count":4,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13003\/revisions"}],"predecessor-version":[{"id":13229,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13003\/revisions\/13229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/13004"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=13003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=13003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=13003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}