{"id":11244,"date":"2026-08-31T21:01:45","date_gmt":"2026-08-31T14:01:45","guid":{"rendered":"https:\/\/arito.vn\/?p=11244"},"modified":"2026-10-18T10:32:58","modified_gmt":"2026-10-18T03:32:58","slug":"vas-va-ifrs-la-gi-so-sanh-uu-nhuoc-diem-giua-vas-va-ifrs","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/vas-va-ifrs-la-gi-so-sanh-uu-nhuoc-diem-giua-vas-va-ifrs\/","title":{"rendered":"VAS v\u00e0 IFRS: kh\u00e1c bi\u1ec7t, l\u1ed9 tr\u00ecnh Vi\u1ec7t Nam v\u00e0 c\u00e1i b\u1eaby c\u1ee7a n\u0103m 2026"},"content":{"rendered":"

Khi n\u00f3i \u201cVAS kh\u00e1c IFRS \u1edf \u0111\u00e2u\u201d, c\u00e2u tr\u1ea3 l\u1eddi h\u1eefu \u00edch kh\u00f4ng ph\u1ea3i danh s\u00e1ch kh\u00e1c bi\u1ec7t k\u1ef9 thu\u1eadt, m\u00e0 l\u00e0 ba kh\u00e1c bi\u1ec7t v\u1ec1 nguy\u00ean t\u1eafc<\/strong> t\u1ea1o ra to\u00e0n b\u1ed9 c\u00e1c kh\u00e1c bi\u1ec7t c\u00f2n l\u1ea1i.<\/p>\n

V\u00e0 v\u1edbi doanh nghi\u1ec7p \u0111ang chuy\u1ec3n \u0111\u1ed5i trong n\u0103m 2026, c\u00f3 m\u1ed9t \u0111i\u1ec1u c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u: IFRS 18 thay IAS 1 t\u1eeb 01\/01\/2027<\/strong>, n\u00ean d\u1ef1ng h\u1ec7 th\u1ed1ng theo IAS 1 l\u00fac n\u00e0y ngh\u0129a l\u00e0 d\u1ef1ng l\u1ea1i sau m\u1ed9t n\u0103m.<\/p>\n

VAS v\u00e0 IFRS l\u00e0 g\u00ec<\/h2>\n\n\n\n\n\n\n\n\n
 <\/td>\nVAS<\/strong><\/td>\nIFRS<\/strong><\/td>\n<\/tr>\n<\/thead>\n
T\u00ean \u0111\u1ea7y \u0111\u1ee7<\/td>\nChu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/td>\nChu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/td>\n<\/tr>\n
Do ai ban h\u00e0nh<\/td>\nB\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam<\/strong><\/td>\nIASB<\/strong>, h\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/td>\n<\/tr>\n
\u00c1p d\u1ee5ng \u1edf \u0111\u00e2u<\/td>\nVi\u1ec7t Nam<\/td>\nTr\u00ean 140 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5<\/td>\n<\/tr>\n
V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i Vi\u1ec7t Nam<\/td>\nTh\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> t\u1eeb 01\/01\/2026, v\u00e0 Th\u00f4ng t\u01b0 133\/2016<\/strong> cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/td>\nB\u1ea3n th\u00e2n c\u00e1c chu\u1ea9n m\u1ef1c IFRS v\u00e0 IAS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u00e0m r\u00f5 v\u1ec1 thu\u1eadt ng\u1eef:<\/strong> IFRS l\u00e0 t\u00ean c\u1ee7a b\u1ed9 chu\u1ea9n m\u1ef1c hi\u1ec7n nay, nh\u01b0ng trong b\u1ed9 \u0111\u00f3 v\u1eabn c\u00f2n c\u00e1c chu\u1ea9n m\u1ef1c mang t\u00ean IAS<\/strong>, l\u00e0 t\u00ean c\u0169 t\u1eeb tr\u01b0\u1edbc khi IASB \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. Hi\u1ec7n c\u00f2n 24 IAS<\/strong> \u0111ang hi\u1ec7u l\u1ef1c c\u00f9ng v\u1edbi c\u00e1c IFRS.<\/p>\n

\"VAS<\/p>\n

Ba kh\u00e1c bi\u1ec7t v\u1ec1 nguy\u00ean t\u1eafc<\/h2>\n

M\u1ecdi kh\u00e1c bi\u1ec7t k\u1ef9 thu\u1eadt gi\u1eefa VAS v\u00e0 IFRS \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb ba \u0111i\u1ec3m n\u00e0y.<\/p>\n

Kh\u00e1c bi\u1ec7t 1: gi\u00e1 g\u1ed1c so v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/h3>\n\n\n\n\n\n\n
 <\/td>\nVAS<\/td>\nIFRS<\/td>\n<\/tr>\n<\/thead>\n
Nguy\u00ean t\u1eafc ch\u00ednh<\/td>\nGi\u00e1 g\u1ed1c<\/strong><\/td>\nCho ph\u00e9p v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/strong><\/td>\n<\/tr>\n
T\u00e0i s\u1ea3n mua 10 t\u1ef7, nay gi\u00e1 th\u1ecb tr\u01b0\u1eddng 15 t\u1ef7<\/td>\nV\u1eabn ghi theo gi\u00e1 g\u1ed1c tr\u1eeb kh\u1ea5u hao<\/td>\nC\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00e2y l\u00e0 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t v\u00e0 l\u00e0 g\u1ed1c c\u1ee7a ph\u1ea7n l\u1edbn ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u.<\/strong><\/p>\n

H\u1ec7 qu\u1ea3 hai chi\u1ec1u:<\/strong> b\u00e1o c\u00e1o theo IFRS ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i s\u00e1t h\u01a1n, nh\u01b0ng c\u0169ng bi\u1ebfn \u0111\u1ed9ng nhi\u1ec1u h\u01a1n v\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, v\u1ed1n l\u00e0 vi\u1ec7c c\u1ea7n x\u00e9t \u0111o\u00e1n.<\/p>\n

Kh\u00e1c bi\u1ec7t 2: quy t\u1eafc so v\u1edbi nguy\u00ean t\u1eafc<\/h3>\n\n\n\n\n\n\n\n
 <\/td>\nVAS<\/td>\nIFRS<\/td>\n<\/tr>\n<\/thead>\n
C\u00e1ch ti\u1ebfp c\u1eadn<\/td>\nTheo quy t\u1eafc<\/strong>: c\u00f3 m\u1eabu bi\u1ec3u, c\u00f3 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n th\u1ed1ng nh\u1ea5t<\/td>\nTheo nguy\u00ean t\u1eafc<\/strong>: n\u00eau nguy\u00ean t\u1eafc, doanh nghi\u1ec7p v\u1eadn d\u1ee5ng<\/td>\n<\/tr>\n
M\u1eabu b\u00e1o c\u00e1o<\/td>\nC\u00f3 m\u1eabu b\u1eaft bu\u1ed9c<\/strong><\/td>\nKh\u00f4ng c\u00f3 m\u1eabu c\u1ed1 \u0111\u1ecbnh<\/strong>, c\u00f3 y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung t\u1ed1i thi\u1ec3u<\/td>\n<\/tr>\n
H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/td>\nTh\u1ed1ng nh\u1ea5t<\/strong>, v\u00ed d\u1ee5 TK 156 l\u00e0 H\u00e0ng h\u00f3a<\/td>\nKh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00e1p \u0111\u1eb7t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf quan tr\u1ecdng:<\/strong> hai doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh b\u00e1o c\u00e1o theo IFRS c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o kh\u00e1c nhau, v\u00e0 \u0111i\u1ec1u \u0111\u00f3 v\u1eabn \u0111\u00fang chu\u1ea9n. V\u00ec v\u1eady b\u1ea3n thuy\u1ebft minh theo IFRS d\u00e0i h\u01a1n nhi\u1ec1u so v\u1edbi VAS<\/strong>, v\u00ec n\u00f3 ph\u1ea3i gi\u1ea3i th\u00edch c\u00e1c l\u1ef1a ch\u1ecdn.<\/p>\n

Kh\u00e1c bi\u1ec7t 3: m\u1ee9c \u0111\u1ed9 x\u00e9t \u0111o\u00e1n v\u00e0 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1<\/h3>\n\n\n\n\n\n\n\n
 <\/td>\nVAS<\/td>\nIFRS<\/td>\n<\/tr>\n<\/thead>\n
X\u00e9t \u0111o\u00e1n c\u1ee7a ng\u01b0\u1eddi l\u1eadp<\/td>\n\u00cdt h\u01a1n<\/td>\nNhi\u1ec1u h\u01a1n \u0111\u00e1ng k\u1ec3<\/strong><\/td>\n<\/tr>\n
Y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin<\/td>\nTheo m\u1eabu thuy\u1ebft minh<\/td>\nR\u1ed9ng h\u01a1n nhi\u1ec1u<\/strong>, g\u1ed3m c\u1ea3 gi\u1ea3 \u0111\u1ecbnh v\u00e0 \u0111\u1ed9 nh\u1ea1y<\/td>\n<\/tr>\n
Kh\u1ed1i l\u01b0\u1ee3ng thuy\u1ebft minh<\/td>\nV\u1eeba<\/td>\nL\u1edbn<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n l\u00e0m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i cao h\u01a1n d\u1ef1 ki\u1ebfn.<\/strong> Chi ph\u00ed l\u1edbn nh\u1ea5t c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf ph\u1ea7n m\u1ec1m, m\u00e0 \u1edf n\u0103ng l\u1ef1c x\u00e9t \u0111o\u00e1n v\u00e0 l\u1eadp thuy\u1ebft minh<\/strong>.<\/p>\n

M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t k\u1ef9 thu\u1eadt th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n
Content<\/td>\nVAS<\/td>\nIFRS<\/td>\n<\/tr>\n<\/thead>\n
T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\nGi\u00e1 g\u1ed1c tr\u1eeb kh\u1ea5u hao l\u0169y k\u1ebf<\/td>\nCho ph\u00e9p m\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/td>\n<\/tr>\n
B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/td>\nTheo gi\u00e1 g\u1ed1c<\/td>\nCho ph\u00e9p theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/strong><\/td>\n<\/tr>\n
Thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/td>\nPh\u00e2n bi\u1ec7t thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/td>\nPh\u1ea7n l\u1edbn h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i<\/strong> c\u1ee7a b\u00ean thu\u00ea<\/td>\n<\/tr>\n
Suy gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong><\/td>\nCh\u01b0a c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ea7y \u0111\u1ee7<\/td>\nC\u00f3 chu\u1ea9n m\u1ef1c ri\u00eang, y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3<\/strong><\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/strong><\/td>\nH\u01b0\u1edbng d\u1eabn h\u1ea1n ch\u1ebf h\u01a1n<\/td>\nChu\u1ea9n m\u1ef1c chi ti\u1ebft v\u1ec1 ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng<\/strong><\/td>\n<\/tr>\n
Ghi nh\u1eadn doanh thu<\/strong><\/td>\nTheo nguy\u00ean t\u1eafc chuy\u1ec3n giao r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch<\/td>\nM\u00f4 h\u00ecnh n\u0103m b\u01b0\u1edbc theo ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng thu\u00ea t\u00e0i s\u1ea3n l\u00e0 d\u00f2ng c\u00f3 t\u00e1c \u0111\u1ed9ng s\u1ed1 li\u1ec7u l\u1edbn nh\u1ea5t v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p.<\/strong> Theo IFRS, ph\u1ea7n l\u1edbn h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00e0m t\u0103ng c\u1ea3 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong> tr\u00ean b\u00e1o c\u00e1o, n\u00ean c\u00e1c t\u1ef7 s\u1ed1 v\u1ec1 n\u1ee3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3.<\/p>\n

H\u1ec7 qu\u1ea3 c\u1ea7n l\u01b0\u1eddng tr\u01b0\u1edbc:<\/strong> doanh nghi\u1ec7p thu\u00ea nhi\u1ec1u m\u1eb7t b\u1eb1ng ho\u1eb7c thi\u1ebft b\u1ecb s\u1ebd th\u1ea5y t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng r\u00f5 khi chuy\u1ec3n sang IFRS, d\u00f9 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n r\u00e0ng bu\u1ed9c trong h\u1ee3p \u0111\u1ed3ng vay, n\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i \u0111\u1ed1i chi\u1ebfu l\u1ea1i t\u1eebng d\u00f2ng v\u1edbi chu\u1ea9n m\u1ef1c c\u1ee5 th\u1ec3, v\u00e0 b\u1ed5 sung s\u1ed1 hi\u1ec7u chu\u1ea9n m\u1ef1c IFRS t\u01b0\u01a1ng \u1ee9ng n\u1ebfu mu\u1ed1n chi ti\u1ebft h\u01a1n)<\/em><\/p>\n

\"VAS<\/p>\n

L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h2>\n

Theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC<\/strong> ban h\u00e0nh n\u0103m 2020.<\/p>\n\n\n\n\n\n\n\n
Giai \u0111o\u1ea1n<\/td>\nTh\u1eddi gian<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
1. Chu\u1ea9n b\u1ecb<\/strong><\/td>\n2020 \u0111\u1ebfn 2021<\/td>\nC\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch IFRS sang ti\u1ebfng Vi\u1ec7t, x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/td>\n<\/tr>\n
2. \u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n<\/strong><\/td>\n2022 \u0111\u1ebfn 2025<\/td>\nC\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc<\/strong> and c\u00f4ng ty ni\u00eam y\u1ebft<\/strong> c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i<\/td>\n<\/tr>\n
3. \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c<\/strong><\/td>\nT\u1eeb sau 2025<\/strong><\/td>\nD\u1ef1 ki\u1ebfn v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty l\u1edbn<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ai c\u1ea7n quan t\u00e2m tr\u01b0\u1edbc<\/h3>\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nM\u1ee9c \u0111\u1ed9 li\u00ean quan<\/td>\n<\/tr>\n<\/thead>\n
T\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty l\u1edbn, c\u00f4ng ty ni\u00eam y\u1ebft<\/strong><\/td>\nCao<\/strong>, thu\u1ed9c nh\u00f3m \u01b0u ti\u00ean c\u1ee7a l\u1ed9 tr\u00ecnh<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/td>\nCao<\/strong>, th\u01b0\u1eddng ph\u1ea3i b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9 theo IFRS<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p \u0111ang g\u1ecdi v\u1ed1n t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf<\/td>\nCao, nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng y\u00eau c\u1ea7u<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ho\u1ea1t \u0111\u1ed9ng trong n\u01b0\u1edbc<\/strong><\/td>\nTh\u1ea5p.<\/strong> Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n n\u00f3i r\u00f5 v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba:<\/strong> IFRS kh\u00f4ng ph\u1ea3i vi\u1ec7c c\u1ea7n l\u00e0m ngay<\/strong> v\u1edbi nh\u00f3m n\u00e0y. Th\u00f4ng t\u01b0 133\/2016 ch\u01b0a b\u1ecb thay th\u1ebf v\u00e0 v\u1eabn l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/p>\n

Hai nh\u00f3m n\u00ean theo d\u00f5i s\u00e1t d\u00f9 ch\u01b0a b\u1eaft bu\u1ed9c:<\/strong> doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, v\u00e0 doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n qu\u1ed1c t\u1ebf. V\u1edbi hai nh\u00f3m n\u00e0y, y\u00eau c\u1ea7u th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c tr\u01b0\u1edbc khi \u0111\u1ebfn t\u1eeb quy \u0111\u1ecbnh.<\/p>\n

C\u00e1i b\u1eaby c\u1ee7a n\u0103m 2026: IFRS 18 thay IAS 1<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf cao nh\u1ea5t c\u1ee7a b\u00e0i.<\/p>\n\n\n\n\n\n\n
Chu\u1ea9n m\u1ef1c<\/td>\nContent<\/td>\nHi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n<\/thead>\n
IAS 1<\/strong><\/td>\nTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n\u0110ang \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n
IFRS 18<\/strong><\/td>\nThay th\u1ebf IAS 1<\/strong><\/td>\n01\/01\/2027<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IFRS 18 thay \u0111\u1ed5i c\u1ea5u tr\u00fac tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>, g\u1ed3m vi\u1ec7c ph\u00e2n lo\u1ea1i thu nh\u1eadp v\u00e0 chi ph\u00ed v\u00e0o c\u00e1c nh\u00f3m x\u00e1c \u0111\u1ecbnh.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam<\/h3>\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng<\/td>\nH\u1ec7 qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
D\u1ef1ng h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o IFRS trong 2026 theo IAS 1<\/strong><\/td>\nPh\u1ea3i d\u1ef1ng l\u1ea1i ph\u1ea7n tr\u00ecnh b\u00e0y khi IFRS 18 c\u00f3 hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n
D\u1ef1ng h\u1ec7 th\u1ed1ng theo y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y c\u1ee7a IFRS 18 ngay<\/strong><\/td>\nL\u00e0m m\u1ed9t l\u1ea7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Khuy\u1ebfn ngh\u1ecb: doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i trong n\u0103m 2026 n\u00ean thi\u1ebft k\u1ebf ph\u1ea7n tr\u00ecnh b\u00e0y theo IFRS 18 ngay t\u1eeb \u0111\u1ea7u<\/strong>, d\u00f9 chu\u1ea9n m\u1ef1c n\u00e0y ch\u1ec9 b\u1eaft bu\u1ed9c t\u1eeb 01\/01\/2027.<\/p>\n

L\u00fd do th\u1ef1c t\u1ebf:<\/strong> ph\u1ea7n t\u1ed1n c\u00f4ng nh\u1ea5t c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng ph\u1ea3i t\u00ednh l\u1ea1i s\u1ed1 li\u1ec7u, m\u00e0 l\u00e0 thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac b\u00e1o c\u00e1o v\u00e0 h\u1ec7 th\u1ed1ng thu th\u1eadp d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u1ea5u tr\u00fac \u0111\u00f3<\/strong>. Thi\u1ebft k\u1ebf theo chu\u1ea9n m\u1ef1c s\u1eafp b\u1ecb thay th\u1ebf l\u00e0 l\u00e0m hai l\u1ea7n.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i b\u1ed5 sung c\u00e1c nh\u00f3m ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 m\u00e0 IFRS 18 y\u00eau c\u1ea7u, v\u00e0 x\u00e1c nh\u1eadn ng\u00e0y hi\u1ec7u l\u1ef1c c\u00f9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng s\u1edbm)<\/em><\/p>\n

VAS \u0111ang ti\u1ebfn g\u1ea7n IFRS: m\u1ed9t b\u1eb1ng ch\u1ee9ng c\u1ee5 th\u1ec3<\/h2>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026, \u0111\u1ed5i t\u00ean \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d.<\/strong><\/p>\n\n\n\n\n\n\n
T\u00ean<\/td>\nH\u1ec7<\/td>\n<\/tr>\n<\/thead>\n
\u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d<\/td>\nC\u00e1ch g\u1ecdi c\u0169 c\u1ee7a VAS<\/td>\n<\/tr>\n
\u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/strong><\/td>\nTr\u00f9ng v\u1edbi c\u00e1ch g\u1ecdi c\u1ee7a IFRS, Statement of financial position<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016 \u0111\u00e3 d\u00f9ng t\u00ean n\u00e0y t\u1eeb 2016.<\/strong><\/p>\n

\u00dd ngh\u0129a:<\/strong> \u0111\u00e2y kh\u00f4ng ph\u1ea3i thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi \u0111\u01a1n thu\u1ea7n. N\u00f3 cho th\u1ea5y h\u01b0\u1edbng h\u1ed9i t\u1ee5, v\u00e0 k\u00e8m theo thay \u0111\u1ed5i v\u1ec1 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o.<\/p>\n

V\u1edbi doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc chuy\u1ec3n \u0111\u1ed5i IFRS:<\/strong> c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 99\/2025 l\u00e0m kho\u1ea3ng c\u00e1ch gi\u1eefa b\u00e1o c\u00e1o theo VAS v\u00e0 theo IFRS h\u1eb9p l\u1ea1i m\u1ed9t ph\u1ea7n, nh\u01b0ng ba kh\u00e1c bi\u1ec7t v\u1ec1 nguy\u00ean t\u1eafc \u1edf ph\u1ea7n tr\u00ean th\u00ec v\u1eabn c\u00f2n.<\/p>\n

Chi ph\u00ed v\u00e0 th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i<\/h2>\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nContent<\/td>\nM\u1ee9c \u0111\u1ed9<\/td>\n<\/tr>\n<\/thead>\n
N\u0103ng l\u1ef1c nh\u00e2n s\u1ef1<\/strong><\/td>\n\u0110\u00e0o t\u1ea1o ho\u1eb7c tuy\u1ec3n ng\u01b0\u1eddi bi\u1ebft IFRS<\/td>\nTh\u01b0\u1eddng l\u00e0 kho\u1ea3n l\u1edbn nh\u1ea5t<\/strong><\/td>\n<\/tr>\n
T\u01b0 v\u1ea5n chuy\u1ec3n \u0111\u1ed5i<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch, l\u1eadp s\u1ed1 li\u1ec7u so s\u00e1nh k\u1ef3 tr\u01b0\u1edbc<\/td>\nL\u1edbn<\/td>\n<\/tr>\n
H\u1ec7 th\u1ed1ng<\/strong><\/td>\nPh\u1ea7n m\u1ec1m ph\u1ea3i l\u01b0u \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u theo hai h\u1ec7<\/td>\nTrung b\u00ecnh<\/td>\n<\/tr>\n
Thuy\u1ebft minh<\/td>\nKh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng b\u1ed1 th\u00f4ng tin l\u1edbn h\u01a1n nhi\u1ec1u<\/td>\nL\u1eb7p l\u1ea1i h\u1eb1ng k\u1ef3<\/td>\n<\/tr>\n
Ki\u1ec3m to\u00e1n<\/td>\nPh\u1ea1m vi r\u1ed9ng h\u01a1n<\/td>\nL\u1eb7p l\u1ea1i h\u1eb1ng k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p nh\u1ea5t l\u00e0 d\u00f2ng th\u1ee9 t\u01b0.<\/strong> Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i l\u00e0 chi ph\u00ed m\u1ed9t l\u1ea7n, nh\u01b0ng kh\u1ed1i l\u01b0\u1ee3ng thuy\u1ebft minh l\u00e0 chi ph\u00ed l\u1eb7p l\u1ea1i m\u1ed7i k\u1ef3<\/strong>. Nhi\u1ec1u doanh nghi\u1ec7p t\u00ednh \u0111\u1ee7 chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i nh\u01b0ng kh\u00f4ng t\u00ednh kho\u1ea3n n\u00e0y.<\/p>\n

V\u1ec1 y\u00eau c\u1ea7u v\u1edbi h\u1ec7 th\u1ed1ng<\/h3>\n

Doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o theo VAS cho ngh\u0129a v\u1ee5 trong n\u01b0\u1edbc.<\/p>\n

Ngh\u0129a l\u00e0 c\u1ea7n l\u01b0u \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u theo hai h\u1ec7<\/strong>, v\u00e0 \u0111i\u1ec1u n\u00e0y n\u00ean \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u1edf t\u1ea7ng h\u1ec7 th\u1ed1ng, kh\u00f4ng b\u1eb1ng c\u00e1ch l\u1eadp hai b\u1ed9 s\u1ed5 ri\u00eang.<\/p>\n\n\n\n\n\n\n
C\u00e1ch l\u00e0m<\/td>\nV\u1ea5n \u0111\u1ec1<\/td>\n<\/tr>\n<\/thead>\n
M\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u, hai c\u00e1ch tr\u00ecnh b\u00e0y<\/strong><\/td>\nC\u00e1ch n\u00ean l\u00e0m<\/td>\n<\/tr>\n
Hai b\u1ed9 s\u1ed5 ri\u00eang, nh\u1eadp li\u1ec7u hai l\u1ea7n<\/td>\nHai b\u00ean l\u1ec7ch nhau, v\u00e0 kh\u00f4ng ai bi\u1ebft b\u00ean n\u00e0o \u0111\u00fang<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
D\u1ef1ng h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o IFRS theo IAS 1 trong n\u0103m 2026<\/strong><\/td>\nPh\u1ea3i d\u1ef1ng l\u1ea1i ph\u1ea7n tr\u00ecnh b\u00e0y khi IFRS 18 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2027<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba lo chuy\u1ec3n \u0111\u1ed5i IFRS<\/strong><\/td>\nCh\u01b0a c\u1ea7n. Th\u00f4ng t\u01b0 133\/2016 v\u1eabn l\u00e0 ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n
Ch\u1ec9 t\u00ednh chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i, kh\u00f4ng t\u00ednh chi ph\u00ed thuy\u1ebft minh h\u1eb1ng k\u1ef3<\/strong><\/td>\nD\u1ef1 to\u00e1n thi\u1ebfu kho\u1ea3n l\u1eb7p l\u1ea1i<\/td>\n<\/tr>\n
L\u1eadp hai b\u1ed9 s\u1ed5 ri\u00eang cho VAS v\u00e0 IFRS<\/strong><\/td>\nHai b\u00ean l\u1ec7ch nhau sau v\u00e0i k\u1ef3<\/td>\n<\/tr>\n
Kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc t\u00e1c \u0111\u1ed9ng c\u1ee7a chu\u1ea9n m\u1ef1c v\u1ec1 thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/td>\nT\u1ef7 l\u1ec7 n\u1ee3 t\u0103ng, c\u00f3 th\u1ec3 vi ph\u1ea1m \u0111i\u1ec1u kho\u1ea3n r\u00e0ng bu\u1ed9c trong h\u1ee3p \u0111\u1ed3ng vay<\/td>\n<\/tr>\n
C\u00f2n g\u1ecdi \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d<\/strong><\/td>\nT\u00ean \u0111\u00e3 \u0111\u1ed5i th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d t\u1eeb 01\/01\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 n\u0103m l\u00e0 l\u1ed7i c\u00f3 h\u1eadu qu\u1ea3 b\u1ea5t ng\u1edd nh\u1ea5t.<\/strong> Chuy\u1ec3n sang IFRS l\u00e0m t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng d\u00f9 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ed5i, v\u00e0 n\u1ebfu h\u1ee3p \u0111\u1ed3ng vay c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh th\u00ec c\u1ea7n th\u00f4ng b\u00e1o v\u00e0 \u0111\u00e0m ph\u00e1n v\u1edbi ng\u00e2n h\u00e0ng tr\u01b0\u1edbc.<\/p>\n

\"VAS<\/p>\n

Vi\u1ec7c n\u00ean l\u00e0m theo t\u1eebng nh\u00f3m<\/h2>\n\n\n\n\n\n\n\n\n
Nh\u00f3m doanh nghi\u1ec7p<\/td>\nVi\u1ec7c n\u00ean l\u00e0m<\/td>\n<\/tr>\n<\/thead>\n
T\u1eadp \u0111o\u00e0n, c\u00f4ng ty ni\u00eam y\u1ebft<\/strong><\/td>\nR\u00e0 so\u00e1t m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng, v\u00e0 thi\u1ebft k\u1ebf ph\u1ea7n tr\u00ecnh b\u00e0y theo IFRS 18<\/strong> n\u1ebfu b\u1eaft \u0111\u1ea7u trong 2026<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i<\/strong><\/td>\nX\u00e1c nh\u1eadn y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9, v\u00e0 l\u01b0\u1eddng tr\u01b0\u1edbc t\u00e1c \u0111\u1ed9ng c\u1ee7a chu\u1ea9n m\u1ef1c thu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/strong><\/td>\nT\u1eadp trung v\u00e0o Th\u00f4ng t\u01b0 133\/2016.<\/strong> Ch\u01b0a c\u1ea7n chuy\u1ec3n \u0111\u1ed5i IFRS<\/td>\n<\/tr>\n
M\u1ecdi nh\u00f3m<\/strong><\/td>\nC\u1eadp nh\u1eadt t\u00ean b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99\/2025<\/strong> n\u1ebfu \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0y<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n