IFRS l\u00e0 g\u00ec – chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf l\u00e0 g\u00ec?<\/strong><\/h2>\nIRFS l\u00e0 g\u00ec? IFRS (International Financial Reporting Standards) \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/a><\/strong> g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/strong> \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (International Accounting Standards Board – IASB) v\u1edbi m\u1ee5c ti\u00eau \u0111\u1eb7t ra c\u00e1c quy t\u1eafc chung \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. IFRS \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 c\u1ed5 phi\u1ebfu ho\u1eb7c ch\u1ee9ng kh\u00f3a \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai.<\/p>\n![\"chu\u1ea9n](\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/chuaCC82CC89n20muCC9BCCA3c20baCC81o20caCC81o20taCC80i20chiCC81nh20quoCC82CC81c20teCC82CC8120ifrs-1.jpg\")
<\/p>\n
T\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay?<\/strong><\/h2>\nTrong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp kinh t\u1ebf th\u1ebf gi\u1edbi, giao th\u01b0\u01a1ng gi\u1eefa c\u00e1c n\u01b0\u1edbc ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u00e0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd th\u00ec s\u1ef1 ra \u0111\u1eddi c\u1ee7a\u00a0chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS l\u00e0 \u0111i\u1ec1u c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft. IFRS c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/p>\n
B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean m\u1ed9t ng\u00f4n ng\u1eef chung, c\u00f3 t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00e1ng tin c\u1eady tr\u00ean to\u00e0n th\u1ebf gi\u1edbi<\/p>\n
Gi\u00fap m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, nh\u00e0 \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean tr\u00ean th\u1ebf gi\u1edbi c\u00f3 th\u1ec3 hi\u1ec3u, s\u1eed d\u1ee5ng v\u00e0 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/p>\n
Ti\u1ebft ki\u1ec7m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u qu\u1ed1c gia. Nh\u1edd vi\u1ec7c tu\u00e2n th\u1ee7 theo c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a IFRS, t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u01b0\u1ee3c c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n b\u1eb1ng m\u1ed9t lo\u1ea1i ng\u00f4n ng\u1eef chung.<\/p>\n
Theo k\u1ebf ho\u1ea1ch, Vi\u1ec7t Nam s\u1ebd ti\u1ebfn t\u1edbi n\u0103m 2020 \u00e1p d\u1ee5ng 20 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS \u0111\u01a1n gi\u1ea3n v\u00e0 t\u1eeb sau n\u0103m 2025 \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam d\u1ef1a theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/p>\n
L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h2>\n<\/div>\n\n\n\n\n\n\n\n\n\n\nTheo khuy\u1ebfn ngh\u1ecb t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, c\u00e1c qu\u1ed1c gia \u01b0u ti\u00ean \u00e1p d\u1ee5ng IFRS. \u0110i\u1ec1u n\u00e0y l\u00e0 v\u00ec IFRS \u0111\u01b0\u1ee3c coi l\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, c\u00f3 s\u1ef1 linh ho\u1ea1t cao h\u01a1n so v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c gia ri\u00eang c\u1ee7a t\u1eebng qu\u1ed1c gia. T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u0169ng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch l\u1edbn.<\/p>\n
\n- L\u00e0 “ng\u00f4n ng\u1eef” chung: IFRS \u0111\u01b0\u1ee3c xem nh\u01b0 ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung c\u1ee7a c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Th\u00f4ng qua IFRS, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u00f3 th\u1ec3 hi\u1ec3u, \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng.<\/li>\n
- D\u1ec5 d\u00e0ng t\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf: M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua l\u00e0 c\u00f3 th\u1ec3 ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Ngo\u00e0i ra, c\u0169ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, Qu\u1ef9 Ti\u1ec1n t\u1ec7 Qu\u1ed1c t\u1ebf,… \u0110\u1ed3ng th\u1eddi t\u1ea1o ra m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd chung tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/li>\n<\/ol>\n
C\u1ee5 th\u1ec3:<\/p>\n
\n- \n
\n- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p: T\u1ea1o ra c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, v\u00ed d\u1ee5 nh\u01b0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn,…<\/li>\n
- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p: G\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea7y ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u00f4ng qua vi\u1ec7c ban h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 chu\u1ea9n m\u1ef1c BCTC. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n gi\u00fap cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng h\u1ea1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n
3. N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS. Vi\u1ec7c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c BCTC theo y\u00eau c\u1ea7u c\u1ee7a IFRS gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo b\u1ea3n ch\u1ea5t, gi\u1ea3m thi\u1ec3u \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c n\u00e0y t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 d\u1ec5 so s\u00e1nh gi\u1eefa BCTC c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh tr\u1edf n\u00ean \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft h\u01a1n. BCTC c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 c\u0103n c\u1ee9 v\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\nDanh s\u00e1ch c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)<\/strong><\/h2>\nIFRS bao g\u1ed3m 16 chu\u1ea9n m\u1ef1c kh\u00e1c nhau. Trong \u0111\u00f3 chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 thay th\u1ebf cho IFRS 4.<\/p>\n
\n\n\nChu\u1ea9n m\u1ef1c<\/strong><\/td>\nT\u00ean ti\u1ebfng Anh<\/strong><\/td>\nT\u00ean ti\u1ebfng Vi\u1ec7t<\/strong><\/td>\n<\/tr>\n\nIFRS 1<\/td>\n First-time Adoption of International Financial Reporting Standards<\/td>\n L\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 IFRS<\/td>\n<\/tr>\n \nIFRS 2<\/td>\n Share-based Payment<\/td>\n Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n \nIFRS 3<\/td>\n Business Combinations<\/td>\n H\u1ee3p nh\u1ea5t kinh doanh<\/td>\n<\/tr>\n \nIFRS 5<\/td>\n Non-current Assets Held for Sale and Discontinued Operations<\/td>\n T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c<\/td>\n<\/tr>\n \nIFRS 6<\/td>\n Exploration for and Evaluation of Mineral Assets<\/td>\n Th\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/td>\n<\/tr>\n \nIFRS 7<\/td>\n Financial Instruments: Disclosures<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Tr\u00ecnh b\u00e0y<\/td>\n<\/tr>\n \nIFRS 8<\/td>\n Operating Segments<\/td>\n B\u1ed9 ph\u1eadn kinh doanh<\/td>\n<\/tr>\n \nIFRS 9<\/td>\n Financial Instruments<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n \nIFRS 10<\/td>\n Consolidated Financial Statements<\/td>\n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n \nIFRS 11<\/td>\n Joint Arrangements<\/td>\n Th\u1ecfa thu\u1eadn li\u00ean doanh<\/td>\n<\/tr>\n \nIFRS 12<\/td>\n Disclosure of Interests in Other Entities<\/td>\n Thuy\u1ebft minh v\u1ec1 l\u1ee3i \u00edch trong c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n \nIFRS 13<\/td>\n Fair Value Measurement<\/td>\n X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>\n<\/tr>\n \nIFRS 14<\/td>\n Regulatory Deferral Accounts<\/td>\n C\u00e1c kho\u1ea3n ho\u00e3n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/td>\n<\/tr>\n \nIFRS 15<\/td>\n Revenue from Contracts with Customers<\/td>\n Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n \nIFRS 16<\/td>\n Leases<\/td>\n Thu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n \nIFRS 17<\/td>\n Insurance Contracts<\/td>\n H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n
L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nT\u00ednh \u0111\u1ebfn th\u00e1ng 4\/2018, theo IFRS.org, c\u00f3 t\u1edbi 144\/166 qu\u1ed1c gia kh\u1ea3o s\u00e1t (chi\u1ebfm 87%) \u0111\u00e3 b\u1eaft bu\u1ed9c d\u00f9ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00eca ch\u00ednh\u00a0qu\u1ed1c t\u1ebf IFRS. Vi\u1ec7t Nam l\u00e0 m\u1ed9t trong s\u1ed1 22 qu\u1ed1c gia c\u00f2n l\u1ea1i v\u1eabn s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n
Ng\u00e0y 16\/03\/2020, B\u1ed9 T\u00e0i ch\u00ednh so\u1ea1n th\u1ea3o v\u00e0 c\u00f4ng b\u1ed1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC \u2013 \u201c\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam\u201d. Theo \u0111\u00f3, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam tr\u1ea3i qua 3 giai \u0111o\u1ea1n:<\/p>\n
\n- Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb: t\u1eeb n\u0103m 2020 \u0111\u1ebfn h\u1ebft n\u0103m 2021<\/li>\n
- Giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n: t\u1eeb n\u0103m 2022 \u0111\u1ebfn h\u1ebft n\u0103m 2025<\/li>\n
- Giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng: t\u1eeb sau n\u0103m 2025.<\/li>\n<\/ul>\n
\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3:<\/strong><\/h3>\nX\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n.<\/p>\n
Ban h\u00e0nh m\u1edbi v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam (VFRS) theo nguy\u00ean t\u1eafc ti\u1ebfp thu t\u1ed1i \u0111a th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam v\u00e0 nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n
H\u00ecnh th\u00e0nh khung b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m c\u00e1c doanh nghi\u1ec7p bao g\u1ed3m:<\/strong><\/h3>\nC\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/p>\n
C\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/h3>\nC\u00e1c doanh nghi\u1ec7p bao g\u1ed3m: C\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1; v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ed1i h\u1ee3p nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 h\u1ed7 tr\u1ee3 tri\u1ec3n khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam.<\/p>\n
C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh v\u00e0 c\u00f4ng b\u1ed1, h\u1ed7 tr\u1ee3 \u00e1p d\u1ee5ng IFRS; nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng, ban h\u00e0nh, \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n VFRS.<\/p>\n
Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
<\/p>\n
T\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay?<\/strong><\/h2>\nTrong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp kinh t\u1ebf th\u1ebf gi\u1edbi, giao th\u01b0\u01a1ng gi\u1eefa c\u00e1c n\u01b0\u1edbc ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u00e0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd th\u00ec s\u1ef1 ra \u0111\u1eddi c\u1ee7a\u00a0chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS l\u00e0 \u0111i\u1ec1u c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft. IFRS c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/p>\n
B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean m\u1ed9t ng\u00f4n ng\u1eef chung, c\u00f3 t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00e1ng tin c\u1eady tr\u00ean to\u00e0n th\u1ebf gi\u1edbi<\/p>\n
Gi\u00fap m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, nh\u00e0 \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean tr\u00ean th\u1ebf gi\u1edbi c\u00f3 th\u1ec3 hi\u1ec3u, s\u1eed d\u1ee5ng v\u00e0 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/p>\n
Ti\u1ebft ki\u1ec7m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u qu\u1ed1c gia. Nh\u1edd vi\u1ec7c tu\u00e2n th\u1ee7 theo c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a IFRS, t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u01b0\u1ee3c c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n b\u1eb1ng m\u1ed9t lo\u1ea1i ng\u00f4n ng\u1eef chung.<\/p>\n
Theo k\u1ebf ho\u1ea1ch, Vi\u1ec7t Nam s\u1ebd ti\u1ebfn t\u1edbi n\u0103m 2020 \u00e1p d\u1ee5ng 20 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS \u0111\u01a1n gi\u1ea3n v\u00e0 t\u1eeb sau n\u0103m 2025 \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam d\u1ef1a theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/p>\n
L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h2>\n<\/div>\n\n\n\n\n\n\n\n\n\n\nTheo khuy\u1ebfn ngh\u1ecb t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, c\u00e1c qu\u1ed1c gia \u01b0u ti\u00ean \u00e1p d\u1ee5ng IFRS. \u0110i\u1ec1u n\u00e0y l\u00e0 v\u00ec IFRS \u0111\u01b0\u1ee3c coi l\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, c\u00f3 s\u1ef1 linh ho\u1ea1t cao h\u01a1n so v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c gia ri\u00eang c\u1ee7a t\u1eebng qu\u1ed1c gia. T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u0169ng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch l\u1edbn.<\/p>\n
\n- L\u00e0 “ng\u00f4n ng\u1eef” chung: IFRS \u0111\u01b0\u1ee3c xem nh\u01b0 ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung c\u1ee7a c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Th\u00f4ng qua IFRS, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u00f3 th\u1ec3 hi\u1ec3u, \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng.<\/li>\n
- D\u1ec5 d\u00e0ng t\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf: M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua l\u00e0 c\u00f3 th\u1ec3 ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Ngo\u00e0i ra, c\u0169ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, Qu\u1ef9 Ti\u1ec1n t\u1ec7 Qu\u1ed1c t\u1ebf,… \u0110\u1ed3ng th\u1eddi t\u1ea1o ra m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd chung tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/li>\n<\/ol>\n
C\u1ee5 th\u1ec3:<\/p>\n
\n- \n
\n- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p: T\u1ea1o ra c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, v\u00ed d\u1ee5 nh\u01b0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn,…<\/li>\n
- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p: G\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea7y ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u00f4ng qua vi\u1ec7c ban h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 chu\u1ea9n m\u1ef1c BCTC. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n gi\u00fap cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng h\u1ea1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n
3. N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS. Vi\u1ec7c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c BCTC theo y\u00eau c\u1ea7u c\u1ee7a IFRS gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo b\u1ea3n ch\u1ea5t, gi\u1ea3m thi\u1ec3u \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c n\u00e0y t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 d\u1ec5 so s\u00e1nh gi\u1eefa BCTC c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh tr\u1edf n\u00ean \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft h\u01a1n. BCTC c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 c\u0103n c\u1ee9 v\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\nDanh s\u00e1ch c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)<\/strong><\/h2>\nIFRS bao g\u1ed3m 16 chu\u1ea9n m\u1ef1c kh\u00e1c nhau. Trong \u0111\u00f3 chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 thay th\u1ebf cho IFRS 4.<\/p>\n
\n\n\nChu\u1ea9n m\u1ef1c<\/strong><\/td>\nT\u00ean ti\u1ebfng Anh<\/strong><\/td>\nT\u00ean ti\u1ebfng Vi\u1ec7t<\/strong><\/td>\n<\/tr>\n\nIFRS 1<\/td>\n First-time Adoption of International Financial Reporting Standards<\/td>\n L\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 IFRS<\/td>\n<\/tr>\n \nIFRS 2<\/td>\n Share-based Payment<\/td>\n Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n \nIFRS 3<\/td>\n Business Combinations<\/td>\n H\u1ee3p nh\u1ea5t kinh doanh<\/td>\n<\/tr>\n \nIFRS 5<\/td>\n Non-current Assets Held for Sale and Discontinued Operations<\/td>\n T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c<\/td>\n<\/tr>\n \nIFRS 6<\/td>\n Exploration for and Evaluation of Mineral Assets<\/td>\n Th\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/td>\n<\/tr>\n \nIFRS 7<\/td>\n Financial Instruments: Disclosures<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Tr\u00ecnh b\u00e0y<\/td>\n<\/tr>\n \nIFRS 8<\/td>\n Operating Segments<\/td>\n B\u1ed9 ph\u1eadn kinh doanh<\/td>\n<\/tr>\n \nIFRS 9<\/td>\n Financial Instruments<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n \nIFRS 10<\/td>\n Consolidated Financial Statements<\/td>\n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n \nIFRS 11<\/td>\n Joint Arrangements<\/td>\n Th\u1ecfa thu\u1eadn li\u00ean doanh<\/td>\n<\/tr>\n \nIFRS 12<\/td>\n Disclosure of Interests in Other Entities<\/td>\n Thuy\u1ebft minh v\u1ec1 l\u1ee3i \u00edch trong c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n \nIFRS 13<\/td>\n Fair Value Measurement<\/td>\n X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>\n<\/tr>\n \nIFRS 14<\/td>\n Regulatory Deferral Accounts<\/td>\n C\u00e1c kho\u1ea3n ho\u00e3n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/td>\n<\/tr>\n \nIFRS 15<\/td>\n Revenue from Contracts with Customers<\/td>\n Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n \nIFRS 16<\/td>\n Leases<\/td>\n Thu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n \nIFRS 17<\/td>\n Insurance Contracts<\/td>\n H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n
L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nT\u00ednh \u0111\u1ebfn th\u00e1ng 4\/2018, theo IFRS.org, c\u00f3 t\u1edbi 144\/166 qu\u1ed1c gia kh\u1ea3o s\u00e1t (chi\u1ebfm 87%) \u0111\u00e3 b\u1eaft bu\u1ed9c d\u00f9ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00eca ch\u00ednh\u00a0qu\u1ed1c t\u1ebf IFRS. Vi\u1ec7t Nam l\u00e0 m\u1ed9t trong s\u1ed1 22 qu\u1ed1c gia c\u00f2n l\u1ea1i v\u1eabn s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n
Ng\u00e0y 16\/03\/2020, B\u1ed9 T\u00e0i ch\u00ednh so\u1ea1n th\u1ea3o v\u00e0 c\u00f4ng b\u1ed1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC \u2013 \u201c\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam\u201d. Theo \u0111\u00f3, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam tr\u1ea3i qua 3 giai \u0111o\u1ea1n:<\/p>\n
\n- Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb: t\u1eeb n\u0103m 2020 \u0111\u1ebfn h\u1ebft n\u0103m 2021<\/li>\n
- Giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n: t\u1eeb n\u0103m 2022 \u0111\u1ebfn h\u1ebft n\u0103m 2025<\/li>\n
- Giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng: t\u1eeb sau n\u0103m 2025.<\/li>\n<\/ul>\n
\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3:<\/strong><\/h3>\nX\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n.<\/p>\n
Ban h\u00e0nh m\u1edbi v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam (VFRS) theo nguy\u00ean t\u1eafc ti\u1ebfp thu t\u1ed1i \u0111a th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam v\u00e0 nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n
H\u00ecnh th\u00e0nh khung b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m c\u00e1c doanh nghi\u1ec7p bao g\u1ed3m:<\/strong><\/h3>\nC\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/p>\n
C\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/h3>\nC\u00e1c doanh nghi\u1ec7p bao g\u1ed3m: C\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1; v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ed1i h\u1ee3p nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 h\u1ed7 tr\u1ee3 tri\u1ec3n khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam.<\/p>\n
C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh v\u00e0 c\u00f4ng b\u1ed1, h\u1ed7 tr\u1ee3 \u00e1p d\u1ee5ng IFRS; nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng, ban h\u00e0nh, \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n VFRS.<\/p>\n
Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
Theo khuy\u1ebfn ngh\u1ecb t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, c\u00e1c qu\u1ed1c gia \u01b0u ti\u00ean \u00e1p d\u1ee5ng IFRS. \u0110i\u1ec1u n\u00e0y l\u00e0 v\u00ec IFRS \u0111\u01b0\u1ee3c coi l\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, c\u00f3 s\u1ef1 linh ho\u1ea1t cao h\u01a1n so v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c gia ri\u00eang c\u1ee7a t\u1eebng qu\u1ed1c gia. T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u0169ng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch l\u1edbn.<\/p>\n
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- L\u00e0 “ng\u00f4n ng\u1eef” chung: IFRS \u0111\u01b0\u1ee3c xem nh\u01b0 ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung c\u1ee7a c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Th\u00f4ng qua IFRS, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u00f3 th\u1ec3 hi\u1ec3u, \u0111\u00e1nh gi\u00e1 v\u00e0 so s\u00e1nh th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng.<\/li>\n
- D\u1ec5 d\u00e0ng t\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf: M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua l\u00e0 c\u00f3 th\u1ec3 ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Ngo\u00e0i ra, c\u0169ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, Qu\u1ef9 Ti\u1ec1n t\u1ec7 Qu\u1ed1c t\u1ebf,… \u0110\u1ed3ng th\u1eddi t\u1ea1o ra m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd chung tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/li>\n<\/ol>\n
C\u1ee5 th\u1ec3:<\/p>\n
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- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p: T\u1ea1o ra c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, v\u00ed d\u1ee5 nh\u01b0 h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn,…<\/li>\n
- \u0110\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p: G\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea7y ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u00f4ng qua vi\u1ec7c ban h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 chu\u1ea9n m\u1ef1c BCTC. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f2n gi\u00fap cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng h\u1ea1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n
3. N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS. Vi\u1ec7c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c BCTC theo y\u00eau c\u1ea7u c\u1ee7a IFRS gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo b\u1ea3n ch\u1ea5t, gi\u1ea3m thi\u1ec3u \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c n\u00e0y t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 d\u1ec5 so s\u00e1nh gi\u1eefa BCTC c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh tr\u1edf n\u00ean \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft h\u01a1n. BCTC c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 c\u0103n c\u1ee9 v\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\nDanh s\u00e1ch c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)<\/strong><\/h2>\n
IFRS bao g\u1ed3m 16 chu\u1ea9n m\u1ef1c kh\u00e1c nhau. Trong \u0111\u00f3 chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 thay th\u1ebf cho IFRS 4.<\/p>\n
\n\n
\n Chu\u1ea9n m\u1ef1c<\/strong><\/td>\n T\u00ean ti\u1ebfng Anh<\/strong><\/td>\n T\u00ean ti\u1ebfng Vi\u1ec7t<\/strong><\/td>\n<\/tr>\n \n IFRS 1<\/td>\n First-time Adoption of International Financial Reporting Standards<\/td>\n L\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 IFRS<\/td>\n<\/tr>\n \n IFRS 2<\/td>\n Share-based Payment<\/td>\n Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n \n IFRS 3<\/td>\n Business Combinations<\/td>\n H\u1ee3p nh\u1ea5t kinh doanh<\/td>\n<\/tr>\n \n IFRS 5<\/td>\n Non-current Assets Held for Sale and Discontinued Operations<\/td>\n T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c<\/td>\n<\/tr>\n \n IFRS 6<\/td>\n Exploration for and Evaluation of Mineral Assets<\/td>\n Th\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/td>\n<\/tr>\n \n IFRS 7<\/td>\n Financial Instruments: Disclosures<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Tr\u00ecnh b\u00e0y<\/td>\n<\/tr>\n \n IFRS 8<\/td>\n Operating Segments<\/td>\n B\u1ed9 ph\u1eadn kinh doanh<\/td>\n<\/tr>\n \n IFRS 9<\/td>\n Financial Instruments<\/td>\n C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n \n IFRS 10<\/td>\n Consolidated Financial Statements<\/td>\n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n \n IFRS 11<\/td>\n Joint Arrangements<\/td>\n Th\u1ecfa thu\u1eadn li\u00ean doanh<\/td>\n<\/tr>\n \n IFRS 12<\/td>\n Disclosure of Interests in Other Entities<\/td>\n Thuy\u1ebft minh v\u1ec1 l\u1ee3i \u00edch trong c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\n<\/tr>\n \n IFRS 13<\/td>\n Fair Value Measurement<\/td>\n X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>\n<\/tr>\n \n IFRS 14<\/td>\n Regulatory Deferral Accounts<\/td>\n C\u00e1c kho\u1ea3n ho\u00e3n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/td>\n<\/tr>\n \n IFRS 15<\/td>\n Revenue from Contracts with Customers<\/td>\n Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n \n IFRS 16<\/td>\n Leases<\/td>\n Thu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n \n IFRS 17<\/td>\n Insurance Contracts<\/td>\n H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n
L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
T\u00ednh \u0111\u1ebfn th\u00e1ng 4\/2018, theo IFRS.org, c\u00f3 t\u1edbi 144\/166 qu\u1ed1c gia kh\u1ea3o s\u00e1t (chi\u1ebfm 87%) \u0111\u00e3 b\u1eaft bu\u1ed9c d\u00f9ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00eca ch\u00ednh\u00a0qu\u1ed1c t\u1ebf IFRS. Vi\u1ec7t Nam l\u00e0 m\u1ed9t trong s\u1ed1 22 qu\u1ed1c gia c\u00f2n l\u1ea1i v\u1eabn s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n
Ng\u00e0y 16\/03\/2020, B\u1ed9 T\u00e0i ch\u00ednh so\u1ea1n th\u1ea3o v\u00e0 c\u00f4ng b\u1ed1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC \u2013 \u201c\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam\u201d. Theo \u0111\u00f3, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam tr\u1ea3i qua 3 giai \u0111o\u1ea1n:<\/p>\n
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- Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb: t\u1eeb n\u0103m 2020 \u0111\u1ebfn h\u1ebft n\u0103m 2021<\/li>\n
- Giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n: t\u1eeb n\u0103m 2022 \u0111\u1ebfn h\u1ebft n\u0103m 2025<\/li>\n
- Giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng: t\u1eeb sau n\u0103m 2025.<\/li>\n<\/ul>\n
\u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3:<\/strong><\/h3>\n
X\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n.<\/p>\n
Ban h\u00e0nh m\u1edbi v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam (VFRS) theo nguy\u00ean t\u1eafc ti\u1ebfp thu t\u1ed1i \u0111a th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam v\u00e0 nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n
H\u00ecnh th\u00e0nh khung b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m c\u00e1c doanh nghi\u1ec7p bao g\u1ed3m:<\/strong><\/h3>\n
C\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/p>\n
C\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/h3>\n
C\u00e1c doanh nghi\u1ec7p bao g\u1ed3m: C\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u00e1p d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0IFRS, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1; v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng VFRS.<\/p>\n
C\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng c\u00f3 nhu c\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng IFRS ho\u1eb7c VFRS kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0110\u1ec1 \u00e1n.<\/p>\n
C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ed1i h\u1ee3p nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 h\u1ed7 tr\u1ee3 tri\u1ec3n khai \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam.<\/p>\n
C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh v\u00e0 c\u00f4ng b\u1ed1, h\u1ed7 tr\u1ee3 \u00e1p d\u1ee5ng IFRS; nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng, ban h\u00e0nh, \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n VFRS.<\/p>\n
Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
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![\"IAS](\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2021\/12\/ias.jpeg\")
![\"IFRS](\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2021\/12\/IFRS-la%CC%80-gi%CC%80.jpeg\")
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