{"id":11244,"date":"2024-03-31T21:01:45","date_gmt":"2024-03-31T14:01:45","guid":{"rendered":"https:\/\/arito.vn\/?p=11244"},"modified":"2025-06-16T16:56:57","modified_gmt":"2025-06-16T09:56:57","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 l\u00e0 g\u00ec? So s\u00e1nh \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m gi\u1eefa VAS v\u00e0 IFRS"},"content":{"rendered":"

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady trong b\u00e1o c\u00e1o n\u00e0y, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu. Trong b\u1ed1i c\u1ea3nh n\u00e0y, Vietnamese Accounting Standard (VAS) v\u00e0 International Financial Reporting Standards (IFRS) \u0111\u1ec1u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Hai h\u1ec7 th\u1ed1ng ti\u00eau chu\u1ea9n n\u00e0y c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang, m\u1ed7i c\u00e1i mang l\u1ea1i nh\u1eefng \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang. <\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa VAS v\u00e0 IFRS<\/a><\/strong> v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u00fang ta c\u1ea7n kh\u00e1m ph\u00e1 \u201cVAS l\u00e0 g\u00ec?\u201d v\u00e0 \u201cIFRS l\u00e0 g\u00ec?\u201dnh\u1eb1m xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a m\u1ed7i h\u1ec7 th\u1ed1ng ti\u00eau chu\u1ea9n n\u00e0y. C\u00f9ng kh\u00e1m ph\u00e1 b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Arito<\/a><\/strong> nh\u00e9!<\/span><\/p>\n

1. VAS l\u00e0 g\u00ec?<\/b><\/h2>\n

Vietnamese Accounting Standard (VAS) l\u00e0 m\u1ed9t b\u1ed9 quy chu\u1ea9n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. VAS \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n v\u00e0 ban h\u00e0nh b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u1ed1ng nh\u1ea5t v\u00e0 t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/p>\n

VAS cung c\u1ea5p c\u00e1c nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch ghi nh\u1eadn, ph\u00e2n lo\u1ea1i v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch kinh doanh v\u00e0 t\u00e0i ch\u00ednh. B\u1eb1ng c\u00e1ch n\u00e0y, VAS kh\u00f4ng ch\u1ec9 \u0111\u1ecbnh r\u00f5 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00fang, gi\u00fap cho vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n tr\u1edf n\u00ean \u0111\u1ed3ng nh\u1ea5t v\u00e0 ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/p>\n

VAS th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean. Vi\u1ec7c tu\u00e2n th\u1ee7 VAS kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng uy t\u00edn v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh.<\/span><\/p>\n

T\u1eeb n\u0103m 2010, Vi\u1ec7t Nam \u0111\u00e3 chuy\u1ec3n t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng VAS sang vi\u1ec7c \u00e1p d\u1ee5ng Ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (International Financial Reporting Standards – IFRS) theo k\u1ebf ho\u1ea1ch h\u00f2a nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, VAS v\u1eabn c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/p>\n

2. IFRS l\u00e0 g\u00ec?<\/b><\/h2>\n

IFRS<\/a><\/strong> l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a “International Financial Reporting Standards” (Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf). \u0110\u00e2y l\u00e0 m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi H\u1ed9i \u0111\u1ed3ng Ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (International Accounting Standards Board – IASB), m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Lu\u00e2n \u0110\u00f4n, V\u01b0\u01a1ng qu\u1ed1c Anh.<\/span><\/p>\n

IFRS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 t\u1ea1o ra m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n c\u00f3 s\u1ef1 \u0111\u1ed3ng nh\u1ea5t tr\u00ean to\u00e0n c\u1ea7u, gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1eeb nhi\u1ec1u qu\u1ed1c gia c\u00f3 th\u1ec3 so s\u00e1nh d\u1ec5 d\u00e0ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

IFRS kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i \u1edf c\u00e1c qu\u1ed1c gia th\u00e0nh vi\u00ean c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u1eb7c d\u00f9ng l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ph\u00e1t tri\u1ec3n c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u1ea1i nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam. Nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 chuy\u1ec3n t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c gia c\u1ee7a h\u1ecd sang vi\u1ec7c \u00e1p d\u1ee5ng IFRS, nh\u1eb1m t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng nh\u1ea5t v\u00e0 th\u00fac \u0111\u1ea9y t\u00ednh to\u00e0n c\u1ea7u trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 kinh doanh.<\/span><\/p>\n

\"IFRS<\/p>\n

3. So s\u00e1nh gi\u1eefa VAS v\u00e0 IFRS<\/b><\/h2>\n

3.1. Nguy\u00ean t\u1eafc chu\u1ea9n m\u1ef1c<\/b><\/h3>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa IFRS v\u00e0 VAS l\u00e0: IFRS d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc (principle-based), trong khi VAS d\u1ef1a tr\u00ean c\u00e1c quy t\u1eafc (rule-based). H\u1ec7 th\u1ed1ng d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc c\u00f3 ph\u1ea7n linh ho\u1ea1t h\u01a1n, trong khi h\u1ec7 th\u1ed1ng d\u1ef1a tr\u00ean c\u00e1c quy t\u1eafc c\u00f3 ph\u1ea7n c\u1ee9ng nh\u1eafc h\u01a1n.<\/span><\/p>\n

M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 IFRS cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u1ef1a tr\u00ean c\u00e1c \u0111\u1eb7c th\u00f9 v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a b\u1ea3n th\u00e2n doanh nghi\u1ec7p. Trong khi t\u1ea1i Vi\u1ec7t Nam, t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t, c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n

C\u1ea3 hai c\u00e1ch ti\u1ebfp c\u1eadn tr\u00ean \u0111\u1ec1u c\u00f3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m, t\u00f9y thu\u1ed9c v\u00e0o c\u00e1ch \u00e1p d\u1ee5ng. V\u00ed d\u1ee5, n\u1ebfu \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c c\u1ee9ng nh\u1eafc theo m\u1ed9t quy t\u1eafc m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1i nh\u00ecn sai l\u1ec7ch v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y l\u00e0 m\u1ed9t nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a VAS. Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c c\u00f3 ph\u1ea7n t\u1ef1 do h\u01a1n l\u1ea1i l\u00e0 m\u1ed9t \u0111i\u1ec3m r\u1ee7i ro ti\u1ec1m \u1ea9n \u0111\u1ed1i v\u1edbi IFRS.<\/span><\/p>\n

3.2. Nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/b><\/h3>\n

Nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c l\u00e0 hai kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n\u00a0 v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n

IFRS cho ph\u00e9p s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (Fair Value), \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a trong IFRS 13, l\u00e0 gi\u00e1 s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong m\u1ed9t giao d\u1ecbch c\u00f3 tr\u1eadt t\u1ef1 gi\u1eefa nh\u1eefng ng\u01b0\u1eddi tham gia th\u1ecb tr\u01b0\u1eddng t\u1ea1i ng\u00e0y \u0111o l\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean quan \u0111i\u1ec3m c\u1ee7a th\u1ecb tr\u01b0\u1eddng tham gia, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 gi\u00e1 g\u1ed1c. C\u00e1c chu\u1ea9n m\u1ef1c nh\u01b0 IAS 16, IAS 38, IAS 40, v\u00e0 IFRS 9 \u0111\u00e3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y, gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Trong khi \u0111\u00f3, VAS th\u01b0\u1eddng s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c (Historical Cost). Theo VAS, t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c, l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0o th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb ban \u0111\u1ea7u, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ph\u1ee9c t\u1ea1p cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n

M\u1eb7c d\u00f9 gi\u00e1 g\u1ed1c \u0111\u01a1n gi\u1ea3n v\u00e0 an to\u00e0n h\u01a1n trong vi\u1ec7c ghi nh\u1eadn th\u00f4ng tin, nh\u01b0ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3n \u00e1nh \u0111\u00fang h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong m\u1ed9t n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. Lu\u1eadt K\u1ebf to\u00e1n 2015 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kh\u00e1i ni\u1ec7m gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. M\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, nh\u01b0ng v\u1ea5n \u0111\u1ec1 v\u1eabn c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ecbnh r\u00f5 v\u00e0 c\u1ee5 th\u1ec3.<\/span><\/p>\n

Xem th\u00eam: T\u00e0i s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec<\/a>? C\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3 nh\u1ea5t<\/strong><\/p><\/blockquote>\n

3.3. Y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\n

Y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng gi\u1eefa International Financial Reporting Standards (IFRS) v\u00e0 Vietnamese Accounting Standards (VAS). Trong qu\u00e1 tr\u00ecnh so s\u00e1nh gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y, ch\u00fang ta c\u00f3 th\u1ec3 th\u1ea5y r\u00f5 s\u1ef1 \u0111a d\u1ea1ng v\u00e0 \u0111\u1eb7c th\u00f9 trong c\u00e1ch tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/p>\n

IFRS, qua IAS 01, y\u00eau c\u1ea7u B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t th\u00e0nh hai ph\u1ea7n: B\u00e1o c\u00e1o l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c. Ph\u00e2n lo\u1ea1i n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 d\u00e0ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ngu\u1ed3n g\u1ed1c v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong khi \u0111\u00f3, VAS 21 kh\u00f4ng y\u00eau c\u1ea7u s\u1ef1 ph\u00e2n chia n\u00e0y v\u00e0 cho ph\u00e9p t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c ghi nh\u1eadn trong m\u1ed9t b\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n duy nh\u1ea5t.<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh s\u1ef1 linh ho\u1ea1t c\u1ee7a VAS trong vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 kh\u00f4ng r\u00f5 r\u00e0ng cho ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 ngu\u1ed3n g\u1ed1c v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed.<\/span><\/p>\n

Ngo\u00e0i ra, IFRS ch\u1ec9 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 VAS. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra s\u1ef1 linh ho\u1ea1t l\u1edbn trong c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh, nh\u01b0ng c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 kh\u00f4ng nh\u1ea5t qu\u00e1n trong c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ed1c gia.<\/span><\/p>\n

V\u1eady, d\u00f9 c\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t trong y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ea3 IFRS v\u00e0 VAS \u0111\u1ec1u nh\u1eb1m m\u1ee5c ti\u00eau cung c\u1ea5p th\u00f4ng tin minh b\u1ea1ch v\u00e0 tin c\u1eady v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u n\u00e0y l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00e1ng tin c\u1eady trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\"so<\/p>\n

3.4. M\u1ed9t s\u1ed1 chu\u1ea9n m\u1ef1c ch\u01b0a \u0111\u01b0\u1ee3c ban h\u00e0nh theo VAS<\/b><\/h3>\n

T\u00ednh \u0111\u1ebfn hi\u1ec7n nay, VAS ch\u01b0a c\u00f3 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/strong> t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c IFRS \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Chu\u1ea9n m\u1ef1c<\/b><\/td>\nT\u00ean ti\u1ebfng Anh<\/b><\/td>\nT\u00ean ti\u1ebfng Vi\u1ec7t<\/b><\/td>\n<\/tr>\n
C\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n
IAS 29<\/span><\/td>\nFinancial Reporting in Hyperinflationary Economies<\/span><\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00e1c n\u1ec1n kinh t\u1ebf si\u00eau l\u1ea1m ph\u00e1t<\/span><\/td>\n<\/tr>\n
IFRS 01<\/span><\/td>\nFirst-time Adoption of International Financial Reporting Standards<\/span><\/td>\nL\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n
C\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n<\/span><\/td>\n<\/tr>\n
IAS 32<\/span><\/td>\nFinancial Instruments: Presentation<\/span><\/td>\nTr\u00ecnh b\u00e0y c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n
IFRS 07<\/span><\/td>\nFinancial Instruments: Disclosures<\/span><\/td>\nThuy\u1ebft minh v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n
IFRS 09<\/span><\/td>\nFInancial Instruments<\/span><\/td>\nC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n
IAS 19<\/span><\/td>\nEmployee Benefits<\/span><\/td>\nL\u1ee3i \u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n
IAS 20<\/span><\/td>\nAccounting for Government Grants and Disclosure of Government Assistance\u00a0<\/span><\/td>\nK\u1ebf to\u00e1n cho c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p c\u1ee7a ch\u00ednh ph\u1ee7 v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a ch\u00ednh ph\u1ee7<\/span><\/td>\n<\/tr>\n
IAS 36<\/span><\/td>\nImpairment of Assets<\/span><\/td>\nT\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/span><\/td>\n<\/tr>\n
IAS 41<\/span><\/td>\nAgriculture<\/span><\/td>\nAgriculture<\/span><\/td>\n<\/tr>\n
IFRS 02<\/span><\/td>\nShare-based Payment<\/span><\/td>\nThanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/span><\/td>\n<\/tr>\n
IFRS 05<\/span><\/td>\nNon-current Assets Held for Sale and Discontinued Operations<\/span><\/td>\nT\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n v\u00e0 nh\u1eefng b\u1ed9 ph\u1eadn kh\u00f4ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n
IFRS 13<\/span><\/td>\nFair Value Measurement<\/span><\/td>\n\u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/span><\/td>\n<\/tr>\n
IFRS 14<\/span><\/td>\nRegulatory Deferral Accounts<\/span><\/td>\nC\u00e1c kho\u1ea3n ho\u00e0n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n
C\u00e1c chu\u1ea9n m\u1ef1c trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9<\/span><\/td>\n<\/tr>\n
IAS 26<\/span><\/td>\nAccounting and Reporting by Retirement Benefit Plans<\/span><\/td>\nK\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o v\u1ec1 k\u1ebf ho\u1ea1ch h\u01b0u tr\u00ed<\/span><\/td>\n<\/tr>\n
IFRS 06<\/span><\/td>\nExploration for and Evaluation of Mineral Assets<\/span><\/td>\nTh\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

3.5. Kh\u00e1c bi\u1ec7t trong m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h3>\n

3.5.1 Doanh thu<\/b><\/h4>\n

T\u1ea1i Vi\u1ec7t Nam, doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <\/span>VAS 14 \u2013 Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/b> and <\/span>VAS 15 \u2013 H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b>, hai chu\u1ea9n m\u1ef1c n\u00e0y d\u1ef1a tr\u00ean IAS c\u0169 l\u00e0 <\/span>IAS 18 \u2013 Doanh thu v\u00e0 IAS 11 \u2013 H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/b>. B\u00ean c\u1ea1nh \u0111\u00f3,<\/span> IFRS 15 \u2013 Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/b> ra \u0111\u1eddi thay th\u1ebf IAS 18 v\u00e0 IAS 11. IFRS 15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2018 \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong vi\u1ec7c ghi nh\u1eadn doanh thu. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y t\u1ea1o n\u00ean s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u1edbi VAS v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

IFRS 15 gi\u1edbi thi\u1ec7u m\u00f4 h\u00ecnh n\u0103m b\u01b0\u1edbc trong vi\u1ec7c ghi nh\u1eadn doanh thu, tr\u1eeb c\u00e1c giao d\u1ecbch trong ph\u1ea1m vi c\u1ee7a c\u00e1c IFRS kh\u00e1c nh\u01b0 <\/span>IFRS 16 \u2013 Thu\u00ea t\u00e0i s\u1ea3n<\/b>, <\/span>IFRS 9 \u2013 C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/b>, <\/span>IFRS 10 \u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b>, <\/span>IFRS 11 \u2013 Th\u1ecfa thu\u1eadn chung<\/b>, <\/span>IAS 27 \u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang<\/b> and <\/span>IAS 28 \u2013 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft<\/b>.<\/span><\/p>\n

M\u00f4 h\u00ecnh n\u0103m b\u01b0\u1edbc Ghi nh\u1eadn doanh thu theo IFRS 15, bao g\u1ed3m:<\/span><\/p>\n