{"id":30246,"date":"2025-04-09T08:35:54","date_gmt":"2025-04-09T01:35:54","guid":{"rendered":"https:\/\/hr.dotv.vn\/?p=30246"},"modified":"2025-04-09T10:02:26","modified_gmt":"2025-04-09T03:02:26","slug":"ifrs-la-gi-ma-ke-toan-phai-bat-dau-tim-hieu-va-thuc-hanh-ly-do-can-chuyen-doi-bao-cao-tai-chinh-theo-ifrs","status":"publish","type":"post","link":"https:\/\/hr.dotv.vn\/tin-tuc\/ifrs-la-gi-ma-ke-toan-phai-bat-dau-tim-hieu-va-thuc-hanh-ly-do-can-chuyen-doi-bao-cao-tai-chinh-theo-ifrs\/","title":{"rendered":"IFRS L\u00c0 G\u00cc M\u00c0 K\u1ebe TO\u00c1N PH\u1ea2I B\u1eaeT \u0110\u1ea6U T\u00ccM HI\u1ec2U V\u00c0 TH\u1ef0C H\u00c0NH? L\u00dd DO C\u1ea6N CHUY\u1ec2N \u0110\u1ed4I B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH THEO IFRS"},"content":{"rendered":"
\n
\n
\n
\n
\n
\n
\n
\n

\ud83d\udccc IFRS – Xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu trong k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong>
\nNh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u \u0111a d\u1ea1ng c\u1ee7a doanh nghi\u1ec7p, c\u0169ng nh\u01b0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c qu\u1ed1c gia th\u01b0\u1eddng cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c gia ho\u1eb7c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u1ede Vi\u1ec7t Nam, tr\u00ean c\u01a1 s\u1edf th\u1ef1c ti\u1ec5n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi nh\u1eefng l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3 trong vi\u1ec7c \u00e1p d\u1ee5ng to\u00e0n b\u1ed9 hay t\u1eebng ph\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n n\u01b0\u1edbc ta.
\nV\u1eady IFRS l\u00e0 g\u00ec? l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam ra sao? Nguy\u00ean nh\u00e2n t\u1ea1i sao ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS? H\u00e3y tham kh\u1ea3o ngay th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng v\u01b0\u1edbng m\u1eafc tr\u00ean nh\u00e9!<\/p>\n

1\ufe0f\u20e3 IFRS L\u00c0 G\u00cc?<\/strong>
\n\ud83d\udcd6IFRS (International Financial Reporting Standards) l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf do H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB) ph\u00e1t tri\u1ec3n, nh\u1eb1m t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n to\u00e0n c\u1ea7u, gi\u00fap B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) minh b\u1ea1ch, d\u1ec5 so s\u00e1nh v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. IFRS ch\u1ee7 y\u1ebfu h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp BCTC chung, thay v\u00ec quy \u0111\u1ecbnh ri\u00eang cho t\u1eebng ng\u00e0nh.
\n\ud83d\udccc Hi\u1ec7n nay, IFRS \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i h\u01a1n 140 qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam.
\n\ud83d\udccc M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan:
\n– IAS (International Accounting Standards) \u2013 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf
\n– VAS (Vietnamese Accounting Standards) \u2013 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t<\/p>\n

2\ufe0f\u20e3 L\u1ed8 TR\u00ccNH \u00c1P D\u1ee4NG IFRS T\u1ea0I VI\u1ec6T NAM<\/strong>
\n\u23f3 Theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC n\u0103m 2020<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh 3 giai \u0111o\u1ea1n:
\n\ud83d\udcc5 Giai \u0111o\u1ea1n 1 (2020 \u2013 2021): Chu\u1ea9n b\u1ecb<\/strong>
\n– Nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch tri\u1ec3n khai IFRS.
\n– \u0110\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n v\u1ec1 IFRS.
\n\ud83d\udcc5 Giai \u0111o\u1ea1n 2 (2022 \u2013 2025): \u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n<\/strong>
\n– Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS trong l\u1eadp BCTC.
\n– Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng IFRS.
\n\ud83d\udcc5 Giai \u0111o\u1ea1n 3 (T\u1eeb sau 2025): \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c<\/strong>
\n– C\u00e1c doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS.
\n– H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ebd c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi IFRS.<\/p>\n

3\ufe0f\u20e3 Nguy\u00ean nh\u00e2n chuy\u1ec3n \u0111\u1ed5i t\u1eeb IAS sang IFRS l\u00e0 g\u00ec?<\/strong>
\n\ud83d\udccc\u00a0 T\u00ednh t\u1ea5t y\u1ebfu:<\/strong>
\nTr\u01b0\u1edbc \u0111\u00e2y, IAS l\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i. Tuy nhi\u00ean, chu\u1ea9n m\u1ef1c n\u00e0y ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, v\u1ed1n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi n\u1ec1n kinh t\u1ebf hi\u1ec7n \u0111\u1ea1i. Trong b\u1ed1i c\u1ea3nh gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n ng\u00e0y c\u00e0ng ch\u00eanh l\u1ec7ch, vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.
\nIFRS ra \u0111\u1eddi nh\u01b0 m\u1ed9t gi\u1ea3i ph\u00e1p thay th\u1ebf cho IAS, v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng t\u1eadp trung v\u00e0o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Nh\u1edd \u0111\u00f3, IFRS c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf hi\u1ec7n \u0111\u1ea1i. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap t\u1ea1o ra ng\u00f4n ng\u1eef chung cho k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 th\u1ed1ng nh\u1ea5t v\u00e0 minh b\u1ea1ch th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n

\ud83d\udccc\u00a0 Kh\u1eafc ph\u1ee5c b\u1ea5t c\u1eadp:<\/strong>
\nTr\u01b0\u1edbc \u0111\u00e2y, m\u1ed7i qu\u1ed1c gia \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, d\u1eabn \u0111\u1ebfn nhi\u1ec1u b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft qu\u1ed1c t\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c nhau g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.
\nChuy\u1ec3n \u0111\u1ed5i sang IFRS gi\u00fap kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp n\u00e0y. IFRS l\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf th\u1ed1ng nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u0169ng g\u00f3p ph\u1ea7n t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng Dubai Palace casino thể thao, casino, slot game, bắn cá, xổ số minh b\u1ea1ch, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 ti\u1ec1m n\u0103ng v\u00e0 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\ud83d\udccc\u00a0 N\u1ed7 l\u1ef1c h\u1ed9i t\u1ee5:<\/strong>
\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t c\u1ee7a t\u1eebng qu\u1ed1c gia t\u1ea1o ra r\u00e0o c\u1ea3n trong vi\u1ec7c dung h\u00f2a v\u00e0 so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c nhau khi\u1ebfn cho vi\u1ec7c h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf tr\u1edf n\u00ean kh\u00f3 kh\u0103n h\u01a1n.
\nIFRS ra \u0111\u1eddi nh\u01b0 m\u1ed9t n\u1ed7 l\u1ef1c nh\u1eb1m th\u1ed1ng nh\u1ea5t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 h\u1ed9i t\u1ee5 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. Vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap c\u00e1c qu\u1ed1c gia c\u00f3 th\u1ec3 dung h\u00f2a v\u00e0 so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.
\n\ud83d\udc49Ngu\u1ed3n t\u1ed5ng h\u1ee3p th\u00f4ng tin: Fast.com.vn v\u00e0 tapchitaichinh.vn<\/p>\n

\ud83d\udce2 N\u1ebfu b\u1ea1n \u0111ang l\u00e0 k\u1ebf to\u00e1n, c\u00f3 k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p l\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edfng h\u00e3y trang b\u1ecb ngay cho m\u00ecnh ki\u1ebfn th\u1ee9c n\u00e0y. \u0110\u0103ng k\u00fd ngay kh\u00f3a h\u1ecdc \u201cH\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C IFRS V\u00c0 CHUY\u1ec2N \u0110\u1ed4I BCTC T\u1eea VAS SANG IFRS\u201d b\u1eb1ng c\u00e1ch: H\u1ecdc ngay trong ch\u01b0\u01a1ng tr\u00ecnh K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c \u0111\u0103ng k\u00fd ri\u00eang l\u1ebb!<\/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

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc th\u00eam c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan:<\/p>\n

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?<\/a><\/p><\/blockquote>\n