{"id":30199,"date":"2025-03-31T14:54:03","date_gmt":"2025-03-31T07:54:03","guid":{"rendered":"https:\/\/hr.dotv.vn\/?p=30199"},"modified":"2025-04-09T10:33:11","modified_gmt":"2025-04-09T03:33:11","slug":"la-ke-toan-nhung-ban-da-nam-ve-lo-trinh-ap-dung-ifrs-tai-viet-nam-chua","status":"publish","type":"post","link":"https:\/\/hr.dotv.vn\/kien-thuc\/la-ke-toan-nhung-ban-da-nam-ve-lo-trinh-ap-dung-ifrs-tai-viet-nam-chua\/","title":{"rendered":"\ud83d\udce2L\u00c0 K\u1ebe TO\u00c1N NH\u01afNG B\u1ea0N \u0110\u00c3 N\u1eaeM V\u1ec0 L\u1ed8 TR\u00ccNH \u00c1P D\u1ee4NG IFRS T\u1ea0I VI\u1ec6T NAM CH\u01afA?"},"content":{"rendered":"

\ud83d\udce2 L\u00c0 K\u1ebe TO\u00c1N NH\u01afNG B\u1ea0N \u0110\u00c3 N\u1eaeM V\u1ec0 L\u1ed8 TR\u00ccNH \u00c1P D\u1ee4NG IFRS T\u1ea0I VI\u1ec6T NAM CH\u01afA?<\/strong><\/p>\n

\ud83d\udd0d Ng\u00e0y 16\/3\/2020, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Theo \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam (VFRS) v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t, vi\u1ec7c tri\u1ec3n khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 03 giai \u0111o\u1ea1n.<\/p>\n

\ud83d\udcc5 GIAI \u0110O\u1ea0N T\u1eea 2020 \u0110\u1ebeN 2021: CHU\u1ea8N B\u1eca<\/strong>
\nX\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam; Th\u00e0nh l\u1eadp Ban d\u1ecbch thu\u1eadt v\u00e0 so\u00e1t x\u00e9t, ho\u00e0n th\u00e0nh b\u1ea3n d\u1ecbch IFRS sang ti\u1ebfng Vi\u1ec7t; X\u00e2y d\u1ef1ng, ban h\u00e0nh ho\u1eb7c tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ph\u00f9 h\u1ee3p c\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch IFRS sang ti\u1ebfng Vi\u1ec7t; X\u00e2y d\u1ef1ng, ban h\u00e0nh ho\u1eb7c tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng IFRS; B\u1ed5 sung, s\u1eeda \u0111\u1ed5i v\u00e0 ban h\u00e0nh m\u1edbi m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng IFRS; \u0110\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c, quy tr\u00ecnh tri\u1ec3n khai cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

\ud83d\udcc5 GIAI \u0110O\u1ea0N T\u1eea 2022 \u0110\u1ebeN 2025: \u00c1P D\u1ee4NG T\u1ef0 NGUY\u1ec6N<\/strong>
\nT\u1ea1i giai \u0111o\u1ea1n n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. \u0110\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1c c\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf; c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft; c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn l\u00e0 c\u00f4ng ty m\u1eb9 ch\u01b0a ni\u00eam y\u1ebft; c\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c; C\u00e1c doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang.<\/p>\n

\ud83d\udcc5 GIAI \u0110O\u1ea0N SAU 2025: \u00c1P D\u1ee4NG B\u1eaeT BU\u1ed8C<\/strong>
\nT\u1ed5 ch\u1ee9c tri\u1ec3n khai \u00e1p d\u1ee5ng VFRS cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng IFRS ho\u1eb7c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p si\u00eau nh\u1ecf. Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t l\u1ea1i VFRS, c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i c\u1ee7a IFRS \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o VFRS ph\u00f9 h\u1ee3p \u1edf m\u1ee9c \u0111\u1ed9 cao nh\u1ea5t v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

\ud83d\udce2Ngu\u1ed3n th\u00f4ng tin t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh: https:\/\/mof.gov.vn\/webcenter\/portal\/btcvn\/pages_r\/l\/tin-bo-tai-chinh?dDocName=MOFUCM174104<\/a><\/p>\n

\ud83d\udccc V\u1eady t\u1ea1i sao K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng IFRS?
\n\u2705 L\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ph\u00f2ng k\u1ebf to\u00e1n, KTT c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng c\u00f4ng vi\u1ec7c cho c\u1ea3 ph\u00f2ng.
\n\u2705 Tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, h\u01b0\u1edbng d\u1eabn nh\u00e2n vi\u00ean, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang l\u1ed9 tr\u00ecnh.
\n\u2705 T\u1ea1o l\u1ee3i th\u1ebf c\u1ea1nh tranh: IFRS gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed5i b\u1eadt h\u01a1n, gia t\u0103ng thu nh\u1eadp v\u00e0 c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn.
\n\u2705 H\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf: IFRS n\u00e2ng cao t\u00ednh minh b\u1ea1ch, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u1ed1n to\u00e0n c\u1ea7u.<\/p>\n

\ud83d\udca1 C\u01a1 h\u1ed9i d\u00e0nh cho b\u1ea1n!
\nTham gia ngay ch\u01b0\u01a1ng tr\u00ecnh K\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i HUREDIN, b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u v\u1ec1 H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C IFRS & CHUY\u1ec2N \u0110\u1ed4I B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH T\u1eea VAS SANG IFRS \u2013 trang b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng th\u1ef1c h\u00e0nh gi\u00fap b\u1ea1n \u0111\u00f3n \u0111\u1ea7u thay \u0111\u1ed5i, s\u1eb5n s\u00e0ng cho t\u01b0\u01a1ng lai.
\n\ud83d\udc49 Tham kh\u1ea3o ngay th\u00f4ng tin kh\u00f3a h\u1ecdc t\u1ea1i CMT ho\u1eb7c li\u00ean h\u1ec7 HUREDIN \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n!<\/p>\n

#Dubai Palace<\/a><\/span> #HUREDIN<\/a><\/span> #KTT<\/a><\/span> #K\u1ebfTo\u00e1nTr\u01b0\u1edfng<\/a><\/span> #Ch\u1ee9ngCh\u1ec9K\u1ebfTo\u00e1nTr\u01b0\u1edfng<\/a><\/span> #IFRS<\/a><\/span> #VASsangIFRS<\/a><\/span> #Chu\u1ea9nM\u1ef1cB\u00e1oC\u00e1oT\u00e0iCh\u00ednh<\/a><\/span> #Chuy\u1ec3n\u0110\u1ed5iBCTC<\/a><\/span> #K\u1ebfTo\u00e1nERP<\/a><\/span> #ERPforAccounting<\/a><\/span><\/p>\n

\"\"\u00a0\"\"\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 16\/3\/2020, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Theo \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam (VFRS) v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t, vi\u1ec7c tri\u1ec3n khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 03 giai \u0111o\u1ea1n.<\/p>\n","protected":false},"author":1,"featured_media":30200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56,1],"tags":[81,78,82,84,61,79,83,77,76,62,80],"class_list":["post-30199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-tin-tuc","tag-chuanmucbaocaotaichinh","tag-chungchiketoantruong","tag-chuyendoibctc","tag-erpforaccounting","tag-huredin","tag-ifrs","tag-ketoanerp","tag-ketoantruong","tag-ktt","tag-ueh","tag-vassangifrs"],"_links":{"self":[{"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/posts\/30199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/comments?post=30199"}],"version-history":[{"count":9,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/posts\/30199\/revisions"}],"predecessor-version":[{"id":30282,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/posts\/30199\/revisions\/30282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/media\/30200"}],"wp:attachment":[{"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/media?parent=30199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/categories?post=30199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hr.dotv.vn\/wp-json\/wp\/v2\/tags?post=30199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}