{"id":12992,"date":"2024-08-09T21:05:28","date_gmt":"2024-08-09T14:05:28","guid":{"rendered":"https:\/\/arito.vn\/?p=12992"},"modified":"2025-06-16T16:44:06","modified_gmt":"2025-06-16T09:44:06","slug":"tim-hieu-ve-chuan-muc-ke-toan-viet-nam-vas-day-du-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tim-hieu-ve-chuan-muc-ke-toan-viet-nam-vas-day-du-nhat\/","title":{"rendered":"T\u00ecm hi\u1ec3u v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t"},"content":{"rendered":"

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng quy t\u1eafc, quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, trung th\u1ef1c v\u00e0 nh\u1ea5t qu\u00e1n trong vi\u1ec7c ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u1eady chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 g\u00ec? Hi\u1ec7n nay, Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh bao nhi\u00eau chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, v\u00e0 ch\u00fang c\u00f3 \u00fd ngh\u0129a ra sao \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p? C\u00f9ng Arito t\u00ecm hi\u1ec3u ngay!<\/span><\/p>\n

1. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><\/h2>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, “Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.” \u0110\u00e2y ch\u00ednh l\u00e0 b\u1ed9 khung quan tr\u1ecdng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ban h\u00e0nh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, hay Vietnam Accounting Standards (VAS), \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c th\u1ed1ng nh\u1ea5t ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n trong ph\u1ea1m vi qu\u1ed1c gia. M\u1ee5c \u0111\u00edch chung c\u1ee7a vi\u1ec7c so\u1ea1n th\u1ea3o v\u00e0 ban h\u00e0nh c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 \u0111\u1ec3 t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t, kh\u00f4ng ch\u1ec9 trong ph\u1ea1m vi qu\u1ed1c gia m\u00e0 c\u00f2n c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng ra khu v\u1ef1c ho\u1eb7c to\u00e0n c\u1ea7u, g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch, tin c\u1eady v\u00e0 c\u00f4ng b\u1eb1ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng l\u00f2ng tin t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0, v\u00e0 kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 l\u00e2u d\u00e0i.<\/span><\/p>\n

\"chu\u1ea9n<\/p>\n

2. To\u00e0n v\u0103n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/b><\/h2>\n

T\u1ea3i ngay to\u00e0n v\u0103n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam!<\/span><\/p>\n

T\u1eeb n\u0103m 2000 \u0111\u1ebfn n\u0103m 2005, h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (Vietnam Accounting Standards – VAS) \u0111\u00e3 d\u1ea7n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n. T\u1ed5ng c\u1ed9ng c\u00f3 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc v\u1eadn d\u1ee5ng c\u00f3 ch\u1ecdn l\u1ecdc t\u1eeb c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS\/IFRS<\/a><\/strong>). Nh\u1eefng chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, trung th\u1ef1c v\u00e0 nh\u1ea5t qu\u00e1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u1ee3t 1: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31-12-2001 ban h\u00e0nh 4 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean:<\/b><\/h3>\n