{"id":13872,"date":"2024-09-21T09:45:17","date_gmt":"2024-09-21T02:45:17","guid":{"rendered":"https:\/\/arito.vn\/?p=13872"},"modified":"2025-06-16T16:37:49","modified_gmt":"2025-06-16T09:37:49","slug":"ias-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ias-la-gi\/","title":{"rendered":"IAS l\u00e0 g\u00ec? So s\u00e1nh \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa IAS v\u00e0 IFRS"},"content":{"rendered":"

Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IAS) l\u00e0 m\u1ed9t trong nh\u1eefng khung chu\u1ea9n m\u1ef1c quan tr\u1ecdng, ra \u0111\u1eddi nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. V\u1edbi l\u1ecbch s\u1eed b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 1973, IAS \u0111\u00e3 tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n c\u1ee7a nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, v\u1edbi s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS), nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng \u0111\u00e3 di\u1ec5n ra, h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n h\u01a1n. V\u1eady IAS l\u00e0 g\u00ec<\/a><\/strong> v\u00e0 c\u00f3 nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0o so v\u1edbi IFRS? C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay<\/span><\/p>\n

IAS l\u00e0 g\u00ec?<\/b><\/h2>\n

Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IAS), vi\u1ebft t\u1eaft c\u1ee7a International Accounting Standards, \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASC \u2013 International Accounting Standards Committee) c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i London. Ra \u0111\u1eddi t\u1eeb n\u0103m 1973, c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c ghi nh\u1eadn c\u00e1c giao d\u1ecbch kinh t\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n

B\u1ea5t k\u1ec3 quy m\u00f4 hay lo\u1ea1i h\u00ecnh, khi m\u1ed9t qu\u1ed1c gia ch\u1ea5p nh\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c IAS, m\u1ecdi doanh nghi\u1ec7p trong qu\u1ed1c gia \u0111\u00f3 \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t m\u00e0 c\u00f2n gi\u00fap c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 so s\u00e1nh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span><\/p>\n

\"ias<\/p>\n

\u00dd ngh\u0129a c\u1ee7a IAS l\u00e0 g\u00ec?<\/b><\/h2>\n

M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a vi\u1ec7c ban h\u00e0nh c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf c\u00f2n gi\u00fap t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, x\u00e2y d\u1ef1ng l\u00f2ng tin, v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ea7u t\u01b0 to\u00e0n c\u1ea7u. Nh\u1edd c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf n\u00ean \u0111\u00e1ng tin c\u1eady h\u01a1n, t\u1eeb \u0111\u00f3 c\u1ee7ng c\u1ed1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00e1c chu\u1ea9n m\u1ef1c IAS gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, d\u00f9 l\u1edbn hay nh\u1ecf, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u00ednh x\u00e1c h\u01a1n, h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 ph\u00e2n b\u1ed5 v\u1ed1n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. \u0110\u1ed3ng th\u1eddi, ch\u00fang c\u00f2n gi\u00fap gi\u1ea3m thi\u1ec3u m\u1ed9t s\u1ed1 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n

B\u1ed9 chu\u1ea9n m\u1ef1c IAS bao g\u1ed3m nhi\u1ec1u chu\u1ea9n m\u1ef1c ri\u00eang l\u1ebb, nh\u01b0ng t\u1eeb n\u0103m 2001, b\u1ed9 chu\u1ea9n m\u1ef1c m\u1edbi l\u00e0 IFRS (Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf) \u0111\u00e3 d\u1ea7n thay th\u1ebf IAS. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 chu\u1ea9n m\u1ef1c IAS v\u1eabn \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, bao g\u1ed3m IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 12, IAS 16, IAS 19, IAS 20, IAS 21, IAS 23, IAS 24, IAS 26, IAS 27, IAS 28, IAS 29, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, v\u00e0 IAS 41.<\/span><\/p>\n

Ph\u00e2n bi\u1ec7t IAS v\u00e0 IFRS<\/b><\/h2>\n\n\n\n\n\n\n\n\n\n\n
Content<\/b><\/td>\nIAS<\/b><\/td>\nIFRS<\/b><\/td>\n<\/tr>\n
T\u00ean \u0111\u1ea7y \u0111\u1ee7<\/b><\/td>\nChu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf<\/span><\/td>\nChu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n
T\u00ean ti\u1ebfng Anh<\/b><\/td>\nInternational Accounting Standards<\/span><\/td>\nInternational Financial Reporting Standards<\/span><\/td>\n<\/tr>\n
N\u0103m ph\u00e1t h\u00e0nh<\/b><\/td>\nC\u00e1c chu\u1ea9n m\u1ef1c ra \u0111\u1eddi t\u1eeb n\u0103m 1973 \u2013 2001<\/span><\/td>\nRa \u0111\u1eddi sau n\u0103m 2001<\/span><\/td>\n<\/tr>\n
T\u1ed5 ch\u1ee9c ban h\u00e0nh<\/b><\/td>\nIASC \u2013 \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf<\/span><\/td>\nIASB \u2013 H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n
Quy t\u1eafc ghi nh\u1eadn t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/b><\/td>\nKh\u00f4ng c\u00f3 quy t\u1eafc c\u1ee5 th\u1ec3 v\u1ec1 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111\u1ec3 b\u00e1n<\/span><\/td>\nIFRS b\u1ed5 sung quy t\u1eafc v\u1ec1 x\u00e1c \u0111\u1ecbnh, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111\u1ec3 b\u00e1n<\/span><\/td>\n<\/tr>\n
S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c<\/b><\/td>\nC\u00f3 41 chu\u1ea9n m\u1ef1c, nh\u01b0ng sau khi c\u1ea3i ch\u00ednh ch\u1ec9 c\u00f2n 23 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng<\/span><\/td>\nHi\u1ec7n c\u00f3 16 chu\u1ea9n m\u1ef1c, bao g\u1ed3m IFRS 17 thay th\u1ebf cho IFRS 4<\/span><\/td>\n<\/tr>\n
C\u1ea3i ch\u00ednh<\/b><\/td>\nSau khi c\u1ea3i ch\u00ednh, c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a IAS s\u1ebd b\u1ecb h\u1ee7y b\u1ecf<\/span><\/td>\nSau khi c\u1ea3i ch\u00ednh, c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a IAS s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"ias<\/p>\n

B\u1ea3ng n\u00e0y t\u00f3m t\u1eaft c\u00e1c \u0111i\u1ec3m kh\u00e1c nhau ch\u00ednh gi\u1eefa IAS v\u00e0 IFRS, t\u1eeb th\u1eddi \u0111i\u1ec3m ra \u0111\u1eddi, t\u1ed5 ch\u1ee9c ban h\u00e0nh, \u0111\u1ebfn quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u th\u00eam IFRS b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc b\u00e0i vi\u1ebft n\u00e0y: <\/span>IFRS l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf?<\/a><\/strong><\/p>\n

V\u00ec sao c\u00f3 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb IAS sang IFRS?<\/b><\/h2>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd:<\/b><\/h3>\n
    \n
  • Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/b>: Theo nguy\u00ean t\u1eafc n\u00e0y, t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 mua ban \u0111\u1ea7u. Tuy nhi\u00ean, trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, nguy\u00ean t\u1eafc n\u00e0y ng\u00e0y c\u00e0ng tr\u1edf n\u00ean b\u1ea5t c\u1eadp do s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh, c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 c\u00e1c l\u0129nh v\u1ef1c gi\u00e1 tr\u1ecb gia t\u0103ng. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 c\u00f3 th\u1ec3 l\u1edbn, l\u00e0m gi\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
  • Nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/b>: IFRS t\u1eadp trung v\u00e0o vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. \u0110i\u1ec1u n\u00e0y gi\u00fap cung c\u1ea5p s\u1ef1 minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n h\u01a1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i.<\/span><\/li>\n<\/ul>\n

    \"ias\"<\/p>\n

    S\u1ef1 b\u1ea5t c\u1eadp trong chuy\u1ec3n \u0111\u1ed5i gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n:<\/b><\/h3>\n

    Tr\u01b0\u1edbc \u0111\u00e2y, m\u1ed7i qu\u1ed1c gia c\u00f3 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, khi\u1ebfn vi\u1ec7c so s\u00e1nh v\u00e0 qu\u1ea3n l\u00fd tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng tr\u00ean nhi\u1ec1u qu\u1ed1c gia ho\u1eb7c ni\u00eam y\u1ebft tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch qu\u1ed1c t\u1ebf. <\/span>IFRS<\/b> ra \u0111\u1eddi nh\u1eb1m gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y b\u1eb1ng c\u00e1ch t\u1ea1o ra m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c chung to\u00e0n c\u1ea7u, gi\u00fap ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c v\u00e0 t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch th\u00f4ng tin cho c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n

    H\u01b0\u1edbng t\u1edbi s\u1ef1 h\u1ed9i t\u1ee5:<\/b><\/h3>\n

    IFRS l\u00e0 n\u1ed7 l\u1ef1c \u0111\u1ec3 th\u1ed1ng nh\u1ea5t c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u00ean to\u00e0n c\u1ea7u, thu h\u1eb9p kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c qu\u1ed1c gia trong vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c. Tr\u01b0\u1edbc \u0111\u00e2y, s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1o ra kh\u00f3 kh\u0103n trong vi\u1ec7c so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. IFRS \u0111\u00e3 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u01b0a c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y l\u1ea1i g\u1ea7n nhau, t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng nh\u1ea5t v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 h\u1ed9i t\u1ee5 k\u1ebf to\u00e1n to\u00e0n c\u1ea7u.<\/span><\/p>\n

    T\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS:<\/b><\/h3>\n

    IFRS kh\u00f4ng ch\u1ec9 gi\u00fap lo\u1ea1i b\u1ecf s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf. IFRS ng\u00e0y c\u00e0ng quan tr\u1ecdng trong vi\u1ec7c th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 hi\u1ec3u bi\u1ebft v\u1ec1 k\u1ebf to\u00e1n tr\u00ean to\u00e0n c\u1ea7u, gi\u00fap c\u00e1c doanh nghi\u1ec7p qu\u1ed1c t\u1ebf d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

    Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, IAS v\u00e0 IFRS \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1eb7c d\u00f9 IFRS \u0111ang d\u1ea7n thay th\u1ebf IAS, nh\u01b0ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf n\u00e0y v\u1eabn \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng cho nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Vi\u1ec7c hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa IAS v\u00e0 IFRS kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

    Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IAS) l\u00e0 m\u1ed9t trong nh\u1eefng khung chu\u1ea9n m\u1ef1c quan tr\u1ecdng, ra \u0111\u1eddi nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. V\u1edbi l\u1ecbch s\u1eed b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 1973, IAS \u0111\u00e3 tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n c\u1ee7a nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, v\u1edbi s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf\u2026<\/p>","protected":false},"author":9,"featured_media":13873,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-13872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13872"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13872\/revisions"}],"predecessor-version":[{"id":13877,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13872\/revisions\/13877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13873"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}