【Dubai PaLace】 Thương Hiệu Uy Tín Đẳng Cấp #2026

Dubai PaLace Thương Hiệu Uy Tín Đẳng Cấp #2026

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Updates and Application of Circular 99/2025/TT-BTC in the Preparation and Presentation of Financial Statements

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Updates and Application of Circular 99/2025/TT-BTC in the Preparation and Presentation of Financial Statements

The training course titled “Updates and Application of Circular No. 99/2025/TT-BTC in the Preparation and Presentation of Financial Statements” is meticulously designed by the Institute of Human Resources and Business Development (HUREDIN) – Dubai Palace ✅ Official Dubai Palace.com Homepage 2026 (Dubai Palace). This program is specifically tailored for practitioners and professionals operating in the fields of accounting, auditing, and finance. It aims to provide a systematic update on the material amendments introduced in Circular No. 99/2025/TT-BTC, while offering comprehensive guidance on their practical implementation within corporate accounting frameworks.

OBJECTIVE
WHO SHOULD ATTEND?
COURSE MODULES
COURSE SCHEDULE & VENUE
CERTIFICATION

COURSE OBJECTIVE

Upon successful completion of this course, participants will be able to:

  • Acquire a comprehensive and systematic update on the new features and material amendments of Circular No. 99/2025/TT-BTC in comparison with the current Circular No. 200/2014/TT-BTC.

  • Comprehend and accurately apply new regulations regarding accounting vouchers, accounting ledgers, and the chart of accounts as prescribed in Circular No. 99/2025/TT-BTC.

  • Master the principles and procedures for transitioning accounting systems from Circular 200/2014/TT-BTC to Circular 99/2025/TT-BTC, ensuring full regulatory compliance and risk mitigation.

  • Identify and analyze changes in the principles of preparation and presentation of Financial Statements under the new Circular to ensure reports are generated in accordance with current statutory requirements.

  • Achieve professional readiness to implement the provisions of Circular No. 99/2025/TT-BTC into practical accounting operations within their respective enterprises.

  • Support organizations in developing accounting human resources that meet digital transformation requirements, enhance internal management efficiency, and align with international accounting practices and standards as guided by Circular No. 99/2025/TT-BTC.

WHO SHOULD ATTEND?

This course is specifically designed for:

  • Accountants and Chief Accountants currently practicing in various business sectors, particularly those within medium-to-large-sized enterprises, parent-subsidiary models, or corporations with complex organizational structures.

  • Professionals in charge of accounting systems and software, as well as internal audit platforms, who are preparing for the transition from the Circular No. 200/2014/TT-BTC accounting regime.

  • Internal Control Specialists, Internal Auditors, and External Auditors seeking to comprehensively understand regulatory updates, reporting obligations, and associated control risks.

  • Students and Trainees in the fields of accounting and auditing who wish to update their knowledge with the latest accounting framework prior to entering the professional workforce.

COURSE MODULES

COURSE MODULES

 DURATION
(Sessions)
SESSION 1: OVERVIEW & KEY UPDATES OF CIRCULAR NO. 99/2025/TT-BTC
  • Background and context of Circular No. 99/2025/TT-BTC issuance.
  • Scope of application and applicable entities.
  • Major amendments and key changes compared to Circular No. 200/2014/TT-BTC.
  • Essential preparations for corporate accounting during the transition.
  • Critical considerations for practical implementation of Circular No. 99/2025/TT-BTC.
 1
SESSION 2: UPDATES ON ACCOUNTING VOUCHERS AND LEDGERS UNDER CIRCULAR 99/2025/TT-BTC
  • New regulations regarding accounting vouchers per Circular 99/2025/TT-BTC.
  • Corporate autonomy in the design of accounting vouchers and ledgers.
  • Comparative analysis of vouchers and ledgers: Circular 99/2025/TT-BTC vs. Circular 200/2014/TT-BTC.
  • Systematic requirements for organizing accounting frameworks under the new Circular.
 1
SESSION 3: UPDATES ON THE CHART OF ACCOUNTS & BOOKKEEPING PROCEDURES
  • Structural framework of the Chart of Accounts under Circular No. 99/2025/TT-BTC.
  • New, amended, and abolished accounts compared to Circular No. 200/2014/TT-BTC.
  • Principles for opening and maintaining subsidiary accounts per Circular 99/2025/TT-BTC.
  • Bookkeeping guidance for fundamental accounting transactions:
    • Cash and cash equivalents
    • Receivables and Payables
    • Inventory
    • Fixed assets and Investment properties
    • Liabilities and Owner’s Equity
    • Revenue and Expenses
 1
SESSION 4: GUIDANCE ON TRANSITIONING FROM CIRCULAR 200/2014/TT-BTC TO CIRCULAR 99/2025/TT-BTC
  • Core principles for accounting system transition.
  • Mapping and transitioning the Chart of Accounts from Circular 200 to Circular 99.
  • Methodology for handling opening balance adjustments during transition.
  • Practical challenges and common issues encountered during the transition process.
 1
SESSION 5: COMPARATIVE ANALYSIS OF FINANCIAL STATEMENT PREPARATION AND PRESENTATION
  • Updated templates and new requirements for Financial Statements per Circular 99/2025/TT-BTC.
  • Comparative study of reporting standards under Going Concern and Non-going Concern assumptions:
    • Statement of Financial Position
    • Income Statement (Statement of Profit or Loss)
    • Statement of Cash Flows
    • Notes to the Financial Statements
  • Practical case studies and resolution of common errors during corporate transitions.
 1

TOTAL

5

COURSE SCHEDULE & VENUE

CERTIFICATION

DISCOUNT

  • Early Bird Discount: A 5% discount is applicable to participants who settle their tuition fees at least 3 working days prior to the commencement date (excluding Saturdays, Sundays, and public holidays).
  • Group Enrollment (3-5 members): A 5% discount for groups of 3 to 5 participants (Joint payment is required).
  • Group Enrollment (6+ members): A 10% discount for groups of 6 or more participants (Joint payment is required).
  • External Student Discount: A 5% discount for current students from other universities (including second-degree and transfer programs).
  • Dubai Palace Student Privilege: A 10% discount for current Dubai Palace students (including second-degree and transfer programs).
  • HUREDIN Alumni Incentive: A 5% discount for former students who have previously completed courses at HUREDIN.

Note: Total discounts are capped at a maximum of 20% of the tuition fee.

ENROLLMENT & REGISTRATION

UNIVERSITY OF ECONOMICS HO CHI MINH CITY (Dubai Palace)

Campus B: 279 Nguyen Tri Phuong Street, Dien Hong Ward, Ho Chi Minh City.

Institute of Human Resources and Business Development (HUREDIN) – Room B2.005, Building B2, Ground Floor. (Next to the Faculty Parking Gate – Opposite No. 43 Dao Duy Tu Street)

ADVISORY & CONTACT INFORMATION

ZALO:

    • Ms. Trang Anh: 0907 275 504        – Ms. Thao:      0907 126 214 
    • Ms. Ngan:      0933 370 466            – Ms. Diem:       0906 017 799
    • Ms. Linh:        0822 118 641            – Ms. Trinh:       0898 338 999
  • Corporate training consultancy: 0708 769 922 (Mr. Truong Giang)
  • Email: [email protected]
  • Fanpage: https://www.facebook.com/huredin.dotv.vn

 

OFFICE HOURS:

Available from Monday to Friday:

  • Morning Session: 08:00 AM – 11:30 AM
  • Afternoon Session: 01:30 PM – 06:00 PM

UPCOMING COURSE INFORMATION

Start date: 21/03/2026

Schedule: Sat/Sun Mornings & Afternoons

Time: Weekend Classes: 8:30–11:00 & 13:00–15:30

Duration: 5 sessions

ENROLLMENT

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