{"id":13872,"date":"2026-08-21T09:45:17","date_gmt":"2026-08-21T02:45:17","guid":{"rendered":"https:\/\/arito.vn\/?p=13872"},"modified":"2026-09-06T16:59:10","modified_gmt":"2026-09-06T09:59:10","slug":"ias-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ias-la-gi\/","title":{"rendered":"IAS l\u00e0 g\u00ec? Danh s\u00e1ch chu\u1ea9n m\u1ef1c c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 kh\u00e1c bi\u1ec7t v\u1edbi IFRS"},"content":{"rendered":"

IAS l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u00e3 ng\u1eebng ban h\u00e0nh m\u1edbi t\u1eeb h\u01a1n hai th\u1eadp k\u1ef7 tr\u01b0\u1edbc, nh\u01b0ng ph\u1ea7n l\u1edbn v\u1eabn \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 v\u1eabn l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS.<\/p>\n

B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch IAS l\u00e0 g\u00ec, hi\u1ec7n c\u00f2n bao nhi\u00eau chu\u1ea9n m\u1ef1c \u0111ang \u00e1p d\u1ee5ng, chu\u1ea9n m\u1ef1c n\u00e0o \u0111\u00e3 b\u1ecb IFRS thay th\u1ebf, v\u00e0 thay \u0111\u1ed5i l\u1edbn s\u1eafp t\u1edbi khi IFRS 18 thay th\u1ebf IAS 1.<\/p>\n

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

IAS l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a International Accounting Standards<\/b>, t\u1ee9c Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf. \u0110\u00e2y l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c do \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASC) ban h\u00e0nh trong giai \u0111o\u1ea1n 1973 \u0111\u1ebfn 2001, quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

IASC th\u00e0nh l\u1eadp n\u0103m 1973, tr\u1ee5 s\u1edf t\u1ea1i London, do c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n c\u1ee7a 9 qu\u1ed1c gia s\u00e1ng l\u1eadp. Trong 28 n\u0103m ho\u1ea1t \u0111\u1ed9ng, IASC ban h\u00e0nh 41 chu\u1ea9n m\u1ef1c \u0111\u00e1nh s\u1ed1 t\u1eeb IAS 1 \u0111\u1ebfn IAS 41.<\/p>\n

N\u0103m 2001, IASC \u0111\u01b0\u1ee3c t\u00e1i c\u01a1 c\u1ea5u th\u00e0nh IASB<\/b> (International Accounting Standards Board). T\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3, chu\u1ea9n m\u1ef1c m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh d\u01b0\u1edbi t\u00ean IFRS. C\u00e1c chu\u1ea9n m\u1ef1c IAS c\u0169 kh\u00f4ng b\u1ecb h\u1ee7y b\u1ecf \u0111\u1ed3ng lo\u1ea1t m\u00e0 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c cho \u0111\u1ebfn khi c\u00f3 IFRS thay th\u1ebf t\u1eebng chu\u1ea9n m\u1ef1c m\u1ed9t.<\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m g\u00e2y nh\u1ea7m l\u1eabn nhi\u1ec1u nh\u1ea5t: IAS v\u00e0 IFRS kh\u00f4ng ph\u1ea3i hai h\u1ec7 th\u1ed1ng song song c\u1ea1nh tranh nhau. Ch\u00fang l\u00e0 m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c duy nh\u1ea5t<\/b> v\u1edbi hai l\u1edbp t\u00ean g\u1ecdi ph\u1ea3n \u00e1nh hai giai \u0111o\u1ea1n ban h\u00e0nh.<\/p>\n

\"ias<\/p>\n

C\u00f2n bao nhi\u00eau chu\u1ea9n m\u1ef1c IAS \u0111ang hi\u1ec7u l\u1ef1c?<\/h2>\n

Hi\u1ec7n c\u00f3 24 chu\u1ea9n m\u1ef1c IAS<\/b> v\u1eabn \u0111ang \u00e1p d\u1ee5ng. 17 chu\u1ea9n m\u1ef1c c\u00f2n l\u1ea1i \u0111\u00e3 b\u1ecb thu h\u1ed3i ho\u1eb7c b\u1ecb IFRS thay th\u1ebf.<\/p>\n

Danh s\u00e1ch 24 chu\u1ea9n m\u1ef1c IAS c\u00f2n hi\u1ec7u l\u1ef1c<\/h3>\n\n\n\n\n\n\n\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<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 1<\/p>\n<\/td>\n

\n

Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (b\u1ecb IFRS 18 thay th\u1ebf t\u1eeb 2027)<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 2<\/p>\n<\/td>\n

\n

H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 7<\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 8<\/p>\n<\/td>\n

\n

Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 sai s\u00f3t<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 10<\/p>\n<\/td>\n

\n

S\u1ef1 ki\u1ec7n ph\u00e1t sinh sau k\u1ef3 b\u00e1o c\u00e1o<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 12<\/p>\n<\/td>\n

\n

Thu\u1ebf thu nh\u1eadp<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 16<\/p>\n<\/td>\n

\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 x\u01b0\u1edfng v\u00e0 thi\u1ebft b\u1ecb<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 19<\/p>\n<\/td>\n

\n

Ph\u00fac l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 20<\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 21<\/p>\n<\/td>\n

\n

\u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 23<\/p>\n<\/td>\n

\n

Chi ph\u00ed \u0111i vay<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 24<\/p>\n<\/td>\n

\n

Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 26<\/p>\n<\/td>\n

\n

K\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o qu\u1ef9 h\u01b0u tr\u00ed<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 27<\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 28<\/p>\n<\/td>\n

\n

\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 li\u00ean doanh<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 29<\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong n\u1ec1n kinh t\u1ebf si\u00eau l\u1ea1m ph\u00e1t<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 32<\/p>\n<\/td>\n

\n

C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: tr\u00ecnh b\u00e0y<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 33<\/p>\n<\/td>\n

\n

L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 34<\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 36<\/p>\n<\/td>\n

\n

T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 37<\/p>\n<\/td>\n

\n

D\u1ef1 ph\u00f2ng, n\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 38<\/p>\n<\/td>\n

\n

T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 40<\/p>\n<\/td>\n

\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 41<\/p>\n<\/td>\n

\n

Agriculture<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c chu\u1ea9n m\u1ef1c IAS \u0111\u00e3 b\u1ecb IFRS thay th\u1ebf<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

IAS c\u0169<\/p>\n<\/td>\n

\n

Content<\/p>\n<\/td>\n

\n

B\u1ecb thay th\u1ebf b\u1edfi<\/p>\n<\/td>\n

\n

Hi\u1ec7u l\u1ef1c<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 11<\/p>\n<\/td>\n

\n

H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n

\n

IFRS 15<\/p>\n<\/td>\n

\n

2018<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 18<\/p>\n<\/td>\n

\n

Doanh thu<\/p>\n<\/td>\n

\n

IFRS 15<\/p>\n<\/td>\n

\n

2018<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 17<\/p>\n<\/td>\n

\n

Thu\u00ea t\u00e0i s\u1ea3n<\/p>\n<\/td>\n

\n

IFRS 16<\/p>\n<\/td>\n

\n

2019<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 39<\/p>\n<\/td>\n

\n

C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng<\/p>\n<\/td>\n

\n

IFRS 9<\/p>\n<\/td>\n

\n

2018<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 14<\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/p>\n<\/td>\n

\n

IFRS 8<\/p>\n<\/td>\n

\n

2009<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 22<\/p>\n<\/td>\n

\n

H\u1ee3p nh\u1ea5t kinh doanh<\/p>\n<\/td>\n

\n

IFRS 3<\/p>\n<\/td>\n

\n

2004<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 30<\/p>\n<\/td>\n

\n

Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng<\/p>\n<\/td>\n

\n

IFRS 7<\/p>\n<\/td>\n

\n

2007<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 31<\/p>\n<\/td>\n

\n

L\u1ee3i \u00edch trong li\u00ean doanh<\/p>\n<\/td>\n

\n

IFRS 11<\/p>\n<\/td>\n

\n

2013<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 35<\/p>\n<\/td>\n

\n

Ho\u1ea1t \u0111\u1ed9ng b\u1ecb ng\u1eebng<\/p>\n<\/td>\n

\n

IFRS 5<\/p>\n<\/td>\n

\n

2005<\/p>\n<\/td>\n<\/tr>\n

\n

IAS 1<\/p>\n<\/td>\n

\n

Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/td>\n

\n

IFRS 18<\/p>\n<\/td>\n

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2027<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngo\u00e0i ra IAS 3, 4, 5, 6, 9, 13, 15, 25 \u0111\u00e3 b\u1ecb thu h\u1ed3i m\u00e0 kh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c thay th\u1ebf tr\u1ef1c ti\u1ebfp, n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c.<\/p>\n

Nh\u00ecn b\u1ea3ng n\u00e0y th\u1ea5y r\u00f5 m\u1ed9t quy lu\u1eadt: IASB kh\u00f4ng thay th\u1ebf IAS theo l\u00f4 m\u00e0 x\u1eed l\u00fd t\u1eebng ch\u1ee7 \u0111\u1ec1. M\u1ed7i l\u1ea7n thay th\u1ebf l\u00e0 m\u1ed9t l\u1ea7n thay \u0111\u1ed5i l\u1edbn v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n. IFRS 16 bu\u1ed9c b\u00ean \u0111i thu\u00ea ghi nh\u1eadn g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i, l\u00e0m thay \u0111\u1ed5i h\u1eb3n t\u1ef7 s\u1ed1 n\u1ee3 c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p. IFRS 15 thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/p>\n

Ph\u00e2n bi\u1ec7t IAS v\u00e0 IFRS<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
\n

Ti\u00eau ch\u00ed<\/p>\n<\/td>\n

\n

IAS<\/p>\n<\/td>\n

\n

IFRS<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean \u0111\u1ea7y \u0111\u1ee7<\/p>\n<\/td>\n

\n

International Accounting Standards<\/p>\n<\/td>\n

\n

International Financial Reporting Standards<\/p>\n<\/td>\n<\/tr>\n

\n

C\u01a1 quan ban h\u00e0nh<\/p>\n<\/td>\n

\n

IASC<\/p>\n<\/td>\n

\n

IASB<\/p>\n<\/td>\n<\/tr>\n

\n

Giai \u0111o\u1ea1n ban h\u00e0nh<\/p>\n<\/td>\n

\n

1973 \u0111\u1ebfn 2001<\/p>\n<\/td>\n

\n

T\u1eeb 2001 \u0111\u1ebfn nay<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 chu\u1ea9n m\u1ef1c \u0111\u00e3 ban h\u00e0nh<\/p>\n<\/td>\n

\n

41 (IAS 1 \u0111\u1ebfn IAS 41)<\/p>\n<\/td>\n

\n

19 (IFRS 1 \u0111\u1ebfn IFRS 19)<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 chu\u1ea9n m\u1ef1c c\u00f2n hi\u1ec7u l\u1ef1c<\/p>\n<\/td>\n

\n

24<\/p>\n<\/td>\n

\n

16 \u0111ang hi\u1ec7u l\u1ef1c, IFRS 18 v\u00e0 19 hi\u1ec7u l\u1ef1c t\u1eeb 2027<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00e1ch ti\u1ebfp c\u1eadn \u0111o l\u01b0\u1eddng<\/p>\n<\/td>\n

\n

Thi\u00ean v\u1ec1 gi\u00e1 g\u1ed1c<\/p>\n<\/td>\n

\n

M\u1edf r\u1ed9ng d\u00f9ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00e1ch x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n

\n

Nghi\u00eang v\u1ec1 quy t\u1eafc chi ti\u1ebft<\/p>\n<\/td>\n

\n

Nghi\u00eang v\u1ec1 nguy\u00ean t\u1eafc, \u0111\u00f2i h\u1ecfi x\u00e9t \u0111o\u00e1n<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f2n ban h\u00e0nh m\u1edbi kh\u00f4ng<\/p>\n<\/td>\n

\n

Kh\u00f4ng<\/p>\n<\/td>\n

\n

C\u00f3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi ng\u1eafn cho c\u00e2u h\u1ecfi hay g\u1eb7p:<\/b> doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c IAS c\u00f2n hi\u1ec7u l\u1ef1c. Kh\u00f4ng c\u00f3 chuy\u1ec7n ch\u1ecdn IAS ho\u1eb7c ch\u1ecdn IFRS. C\u1ee5m \u201cb\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS\u201d bao h\u00e0m c\u1ea3 24 chu\u1ea9n m\u1ef1c IAS c\u00f2n l\u1ea1i.<\/p>\n

\"ias<\/p>\n

V\u00ec sao chuy\u1ec3n t\u1eeb IAS sang IFRS?<\/h3>\n

Ba l\u00fd do ch\u00ednh:<\/p>\n

Nhu c\u1ea7u v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/b> IAS x\u00e2y d\u1ef1ng trong th\u1eddi k\u1ef3 gi\u00e1 g\u1ed1c l\u00e0 nguy\u00ean t\u1eafc ch\u1ee7 \u0111\u1ea1o. Khi th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh ph\u00e1t tri\u1ec3n, gi\u00e1 g\u1ed1c kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 hay t\u00e0i s\u1ea3n sinh h\u1ecdc. IFRS m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111o l\u01b0\u1eddng theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/p>\n

S\u1ef1 ch\u1ed3ng ch\u00e9o gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c.<\/b> Doanh thu t\u1eebng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea3i r\u00e1c \u1edf IAS 18, IAS 11 v\u00e0 m\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn di\u1ec5n gi\u1ea3i, d\u1eabn \u0111\u1ebfn c\u00f9ng m\u1ed9t giao d\u1ecbch c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n kh\u00e1c nhau. IFRS 15 gom l\u1ea1i th\u00e0nh m\u1ed9t m\u00f4 h\u00ecnh 5 b\u01b0\u1edbc \u00e1p d\u1ee5ng chung.<\/p>\n

H\u1ed9i t\u1ee5 chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u.<\/b> Sau khi Li\u00ean minh ch\u00e2u \u00c2u b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS cho c\u00f4ng ty ni\u00eam y\u1ebft t\u1eeb 2005, s\u1ed1 qu\u1ed1c gia ch\u1ea5p nh\u1eadn IFRS t\u0103ng nhanh. Vi\u1ec7c duy tr\u00ec m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c d\u01b0\u1edbi hai t\u00ean g\u1ecdi c\u0169 v\u00e0 m\u1edbi kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, n\u00ean chu\u1ea9n m\u1ef1c m\u1edbi \u0111\u1ec1u mang t\u00ean IFRS.<\/p>\n

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

IFRS 18 thay th\u1ebf IAS 1 t\u1eeb n\u0103m 2027<\/h2>\n

\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn IAS trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7, v\u00e0 l\u00e0 ph\u1ea7n m\u00e0 h\u1ea7u h\u1ebft b\u00e0i vi\u1ebft ti\u1ebfng Vi\u1ec7t ch\u01b0a c\u1eadp nh\u1eadt.<\/p>\n

IASB ban h\u00e0nh IFRS 18 Presentation and Disclosure in Financial Statements<\/b> v\u00e0o th\u00e1ng 4\/2024, thay th\u1ebf IAS 1. Chu\u1ea9n m\u1ef1c c\u00f3 hi\u1ec7u l\u1ef1c cho k\u1ef3 b\u00e1o c\u00e1o b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2027<\/b>, cho ph\u00e9p \u00e1p d\u1ee5ng s\u1edbm.<\/p>\n

Ba thay \u0111\u1ed5i ch\u00ednh c\u1ee7a IFRS 18:<\/b><\/b><\/p>\n

Ph\u00e2n lo\u1ea1i b\u1eaft bu\u1ed9c tr\u00ean b\u00e1o c\u00e1o l\u00e3i l\u1ed7.<\/b> Doanh nghi\u1ec7p ph\u1ea3i chia thu nh\u1eadp v\u00e0 chi ph\u00ed th\u00e0nh c\u00e1c nh\u00f3m b\u1eaft bu\u1ed9c g\u1ed3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh. Tr\u01b0\u1edbc \u0111\u00e2y IAS 1 \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 quy\u1ebft c\u00e1ch tr\u00ecnh b\u00e0y, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o c\u1ee7a hai c\u00f4ng ty c\u00f9ng ng\u00e0nh kh\u00f3 so s\u00e1nh.<\/p>\n

Hai ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p b\u1eaft bu\u1ed9c.<\/b> B\u00e1o c\u00e1o l\u00e3i l\u1ed7 ph\u1ea3i tr\u00ecnh b\u00e0y d\u00f2ng l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 d\u00f2ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. Tr\u01b0\u1edbc \u0111\u00e2y kh\u00e1i ni\u1ec7m \u201cl\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a th\u1ed1ng nh\u1ea5t.<\/p>\n

Thuy\u1ebft minh v\u1ec1 ch\u1ec9 ti\u00eau do doanh nghi\u1ec7p t\u1ef1 \u0111\u1ecbnh ngh\u0129a.<\/b> C\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 EBITDA \u0111i\u1ec1u ch\u1ec9nh hay l\u1ee3i nhu\u1eadn c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p c\u00f4ng b\u1ed1 ngo\u00e0i b\u00e1o c\u00e1o nay ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00e8m \u0111\u1ed1i chi\u1ebfu v\u1ec1 ch\u1ec9 ti\u00eau chu\u1ea9n m\u1ef1c g\u1ea7n nh\u1ea5t.<\/p>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 chuy\u1ec3n \u0111\u1ed5i:<\/b> IFRS 18 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc theo IFRS 18, \u0111\u1ed3ng th\u1eddi l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u00e3 c\u00f4ng b\u1ed1 theo IAS 1 v\u00e0 s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y l\u1ea1i theo IFRS 18. C\u00f4ng vi\u1ec7c n\u00e0y c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc \u00edt nh\u1ea5t m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

C\u00f9ng \u0111\u1ee3t, IASB ban h\u00e0nh IFRS 19 Subsidiaries without Public Accountability: Disclosures<\/b> v\u00e0o th\u00e1ng 5\/2024, c\u0169ng hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2027. Chu\u1ea9n m\u1ef1c n\u00e0y cho ph\u00e9p c\u00f4ng ty con kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u00f4ng ch\u00fang \u00e1p d\u1ee5ng IFRS v\u1edbi y\u00eau c\u1ea7u thuy\u1ebft minh r\u00fat g\u1ecdn. V\u1edbi t\u1eadp \u0111o\u00e0n Vi\u1ec7t Nam c\u00f3 c\u00f4ng ty con \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u00e2y l\u00e0 c\u01a1 h\u1ed9i gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng thuy\u1ebft minh.<\/p>\n

IAS li\u00ean h\u1ec7 th\u1ebf n\u00e0o v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam?<\/h2>\n

Vi\u1ec7t Nam ban h\u00e0nh 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS trong giai \u0111o\u1ea1n 2001 \u0111\u1ebfn 2005, x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean b\u1ea3n IAS c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. \u0110i\u1ec1u n\u00e0y gi\u1ea3i th\u00edch v\u00ec sao VAS v\u00e0 IAS c\u00f3 c\u1ea5u tr\u00fac g\u1ea7n nhau nh\u01b0ng n\u1ed9i dung \u0111\u00e3 l\u1ec7ch xa.<\/p>\n

Nguy\u00ean nh\u00e2n c\u1ee7a kho\u1ea3ng c\u00e1ch:<\/b> IAS ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 thay th\u1ebf trong 20 n\u0103m qua, VAS g\u1ea7n nh\u01b0 gi\u1eef nguy\u00ean. V\u00ed d\u1ee5 VAS 06 v\u1ec1 thu\u00ea t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean IAS 17, trong khi IAS 17 \u0111\u00e3 b\u1ecb IFRS 16 thay th\u1ebf t\u1eeb 2019 v\u1edbi c\u00e1ch h\u1ea1ch to\u00e1n ho\u00e0n to\u00e0n kh\u00e1c.<\/p>\n

Kho\u1ea3ng c\u00e1ch l\u1edbn nh\u1ea5t gi\u1eefa VAS v\u00e0 IAS:<\/b><\/b><\/p>\n\n\n\n\n\n\n\n\n\n
\n

Ch\u1ee7 \u0111\u1ec1<\/p>\n<\/td>\n

\n

VAS<\/p>\n<\/td>\n

\n

IAS\/IFRS<\/p>\n<\/td>\n<\/tr>\n

\n

Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n<\/td>\n

\n

H\u1ea7u nh\u01b0 kh\u00f4ng \u00e1p d\u1ee5ng<\/p>\n<\/td>\n

\n

\u00c1p d\u1ee5ng r\u1ed9ng cho c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n<\/td>\n

\n

Kh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n

\n

IAS 36 y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 h\u1eb1ng n\u0103m<\/p>\n<\/td>\n<\/tr>\n

\n

C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/p>\n<\/td>\n

\n

Ch\u01b0a c\u00f3 chu\u1ea9n m\u1ef1c ri\u00eang<\/p>\n<\/td>\n

\n

IAS 32, IFRS 7, IFRS 9<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u00ea t\u00e0i s\u1ea3n<\/p>\n<\/td>\n

\n

Ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/p>\n<\/td>\n

\n

IFRS 16 ghi nh\u1eadn g\u1ea7n nh\u01b0 m\u1ecdi h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i<\/p>\n<\/td>\n<\/tr>\n

\n

Agriculture<\/p>\n<\/td>\n

\n

Kh\u00f4ng c\u00f3<\/p>\n<\/td>\n

\n

IAS 41<\/p>\n<\/td>\n<\/tr>\n

\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n

\n

VAS 05, ghi theo gi\u00e1 g\u1ed1c<\/p>\n<\/td>\n

\n

IAS 40, cho ph\u00e9p ch\u1ecdn gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 thu h\u1eb9p kho\u1ea3ng c\u00e1ch m\u1ed9t b\u01b0\u1edbc.<\/b> T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014 v\u00e0 \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. \u0110\u00e2y ch\u00ednh l\u00e0 thu\u1eadt ng\u1eef m\u00e0 IAS 1 d\u00f9ng t\u1eeb b\u1ea3n s\u1eeda \u0111\u1ed5i n\u0103m 2007 (Statement of financial position). Th\u00f4ng t\u01b0 c\u0169ng b\u1ed5 sung ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n sinh h\u1ecdc, kh\u00e1i ni\u1ec7m \u0111\u1ebfn t\u1eeb IAS 41.<\/p>\n

Chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i c\u00f3 trong b\u00e0i c\u00e1ch l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo m\u1eabu m\u1edbi<\/span><\/a>.<\/span><\/p>\n

V\u1ec1 l\u1ed9 tr\u00ecnh IFRS t\u1ea1i Vi\u1ec7t Nam:<\/b> B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC v\u1edbi ba giai \u0111o\u1ea1n, g\u1ed3m giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb 2020 \u0111\u1ebfn 2021, giai \u0111o\u1ea1n t\u1ef1 nguy\u1ec7n 2022 \u0111\u1ebfn 2025 d\u00e0nh cho c\u00f4ng ty m\u1eb9 t\u1eadp \u0111o\u00e0n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft c\u00f3 nhu c\u1ea7u, v\u00e0 giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c d\u1ef1 ki\u1ebfn sau 2025 v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn. N\u1ed9i dung \u0111\u1ea7y \u0111\u1ee7 c\u00f3 trong b\u00e0i IFRS l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 c\u1ee7a IFRS<\/span><\/a>.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, v\u00ec \u0111\u1ec1 \u00e1n ch\u1ec9 n\u00eau \u0111\u1ecbnh h\u01b0\u1edbng.<\/p>\n

Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/h2>\n

Ngay c\u1ea3 khi ch\u01b0a thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p c\u00f3 ba l\u00fd do th\u1ef1c t\u1ebf c\u1ea7n quan t\u00e2m \u0111\u1ebfn IAS v\u00e0 IFRS: c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00e1o c\u00e1o theo IFRS, ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 y\u00eau c\u1ea7u khi th\u1ea9m \u0111\u1ecbnh, v\u00e0 chu\u1ea9n b\u1ecb ni\u00eam y\u1ebft ho\u1eb7c g\u1ecdi v\u1ed1n qu\u1ed1c t\u1ebf.<\/p>\n

B\u1ed1n vi\u1ec7c c\u1ea7n l\u00e0m tr\u01b0\u1edbc:<\/b><\/b><\/p>\n

R\u00e0 so\u00e1t kho\u1ea3ng c\u00e1ch d\u1eef li\u1ec7u.<\/b> IFRS \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u00f4ng tin m\u00e0 s\u1ed5 s\u00e1ch theo VAS kh\u00f4ng l\u01b0u, v\u00ed d\u1ee5 th\u00f4ng tin \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, l\u1ecbch s\u1eed t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng \u0111\u1ec3 \u00e1p d\u1ee5ng IFRS 9, ho\u1eb7c chi ti\u1ebft t\u1eebng h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ec3 \u00e1p d\u1ee5ng IFRS 16. \u0110\u00e2y l\u00e0 n\u00fat th\u1eaft l\u1edbn nh\u1ea5t, v\u00ec d\u1eef li\u1ec7u qu\u00e1 kh\u1ee9 kh\u00f4ng th\u1ec3 t\u1ea1o l\u1ea1i.<\/p>\n

Chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng ch\u1ea1y song song hai b\u1ed9 s\u1ed5.<\/b> Trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh Vi\u1ec7t Nam \u0111\u1ed3ng th\u1eddi l\u1eadp b\u00e1o c\u00e1o theo IFRS. H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ea7n h\u1ed7 tr\u1ee3 nhi\u1ec1u b\u1ed9 s\u1ed5 tr\u00ean c\u00f9ng m\u1ed9t t\u1eadp d\u1eef li\u1ec7u g\u1ed1c ch\u1ee9 kh\u00f4ng ph\u1ea3i nh\u1eadp li\u1ec7u hai l\u1ea7n.<\/p>\n

\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1.<\/b> Ch\u00eanh l\u1ec7ch gi\u1eefa VAS v\u00e0 IFRS ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n ch\u1ee9 kh\u00f4ng ph\u1ea3i thao t\u00e1c. K\u1ebf to\u00e1n quen v\u1edbi quy t\u1eafc chi ti\u1ebft c\u1ea7n th\u1eddi gian l\u00e0m quen v\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn theo nguy\u00ean t\u1eafc.<\/p>\n

R\u00e0 l\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh cam k\u1ebft.<\/b> IFRS 16 \u0111\u01b0a h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i, l\u00e0m t\u0103ng n\u1ee3 v\u00e0 c\u00f3 th\u1ec3 vi ph\u1ea1m \u0111i\u1ec1u kho\u1ea3n v\u1ec1 t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n trong h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng. C\u1ea7n r\u00e0 tr\u01b0\u1edbc v\u00e0 \u0111\u00e0m ph\u00e1n l\u1ea1i v\u1edbi ng\u00e2n h\u00e0ng.<\/p>\n

H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i<\/h2>\n

Ch\u1ea1y song song hai b\u1ed9 s\u1ed5 b\u1eb1ng b\u1ea3ng t\u00ednh l\u00e0 c\u00e1ch l\u00e0m kh\u00f4ng b\u1ec1n. M\u1ed7i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i nh\u1eadp tay, kh\u00f4ng c\u00f3 d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n, v\u00e0 m\u1ed7i k\u1ef3 \u0111\u00f3ng s\u1ed5 l\u1ea1i l\u1eb7p l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/p>\n

Ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a Arito<\/a><\/span> x\u1eed l\u00fd ph\u1ea7n n\u00e0y:<\/span><\/p>\n