{"id":8574,"date":"2026-07-16T11:47:08","date_gmt":"2026-07-16T04:47:08","guid":{"rendered":"https:\/\/arito.vn\/?p=8574"},"modified":"2026-08-01T15:43:45","modified_gmt":"2026-08-01T08:43:45","slug":"chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-la-gi-vai-tro-cua-ifrs","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-la-gi-vai-tro-cua-ifrs\/","title":{"rendered":"IFRS l\u00e0 g\u00ec? Danh s\u00e1ch chu\u1ea9n m\u1ef1c v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

V\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, IFRS t\u1eebng l\u00e0 chuy\u1ec7n c\u1ee7a t\u01b0\u01a1ng lai. Gi\u1edd th\u00ec n\u00f3 \u0111\u00e3 n\u1eb1m trong k\u1ebf ho\u1ea1ch c\u00f4ng vi\u1ec7c c\u1ee7a kh\u00f4ng \u00edt gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh: c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00e1o c\u00e1o theo IFRS, qu\u1ef9 \u0111\u1ea7u t\u01b0 \u0111\u00f2i s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi khu v\u1ef1c, ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u1ed9 b\u00e1o c\u00e1o theo chu\u1ea9n qu\u1ed1c t\u1ebf khi c\u1ea5p h\u1ea1n m\u1ee9c.<\/p>\n

B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch IFRS l\u00e0 g\u00ec, kh\u00e1c VAS \u1edf nh\u1eefng \u0111i\u1ec3m n\u00e0o c\u00f3 \u1ea3nh h\u01b0\u1edfng th\u1eadt \u0111\u1ebfn con s\u1ed1, g\u1ed3m nh\u1eefng chu\u1ea9n m\u1ef1c n\u00e0o, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, v\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec.<\/p>\n

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

IFRS (International Financial Reporting Standards) l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf do H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB) ban h\u00e0nh, quy \u0111\u1ecbnh c\u00e1ch doanh nghi\u1ec7p ghi nh\u1eadn, \u0111o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a IFRS l\u00e0 t\u1ea1o ra m\u1ed9t ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty \u1edf Vi\u1ec7t Nam c\u00f3 th\u1ec3 so s\u00e1nh tr\u1ef1c ti\u1ebfp v\u1edbi c\u00f4ng ty c\u00f9ng ng\u00e0nh \u1edf Th\u00e1i Lan, \u0110\u1ee9c hay Brazil. Hi\u1ec7n IFRS \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u1eb7c cho ph\u00e9p \u00e1p d\u1ee5ng t\u1ea1i ph\u1ea7n l\u1edbn c\u00e1c n\u1ec1n kinh t\u1ebf tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ec1n t\u1ea3ng so v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam n\u1eb1m \u1edf tri\u1ebft l\u00fd:<\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\n

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

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

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C\u00e1ch ti\u1ebfp c\u1eadn<\/p>\n<\/td>\n

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D\u1ef1a tr\u00ean quy t\u1eafc, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n<\/p>\n<\/td>\n

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D\u1ef1a tr\u00ean nguy\u00ean t\u1eafc, \u0111\u1ec1 cao x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n<\/p>\n<\/td>\n<\/tr>\n

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C\u01a1 s\u1edf \u0111o l\u01b0\u1eddng ch\u1ee7 \u0111\u1ea1o<\/p>\n<\/td>\n

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Gi\u00e1 g\u1ed1c<\/p>\n<\/td>\n

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K\u1ebft h\u1ee3p gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n<\/td>\n<\/tr>\n

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M\u1ee9c \u0111\u1ed9 thuy\u1ebft minh<\/p>\n<\/td>\n

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Theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh<\/p>\n<\/td>\n

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R\u1ed9ng h\u01a1n, gi\u1ea3i th\u00edch c\u01a1 s\u1edf x\u00e9t \u0111o\u00e1n v\u00e0 gi\u1ea3 \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

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M\u1ee5c ti\u00eau ch\u00ednh<\/p>\n<\/td>\n

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Ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n<\/td>\n

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Ph\u1ee5c v\u1ee5 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 n\u1ee3 ra quy\u1ebft \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

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H\u00ecnh th\u1ee9c ban h\u00e0nh<\/p>\n<\/td>\n

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Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/p>\n<\/td>\n

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Chu\u1ea9n m\u1ef1c c\u1ee7a IASB<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u1ea3i th\u00edch v\u00ec sao chuy\u1ec3n \u0111\u1ed5i sang IFRS kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed5i v\u00e0i b\u00fat to\u00e1n, m\u00e0 l\u00e0 thay \u0111\u1ed5i c\u00e1ch nh\u00ecn v\u1ec1 th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n

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

IFRS v\u00e0 IAS kh\u00e1c nhau th\u1ebf n\u00e0o?<\/h2>\n

Hai t\u00ean g\u1ecdi n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n c\u00f9ng nhau v\u00e0 hay g\u00e2y nh\u1ea7m.<\/p>\n\n\n\n\n\n\n\n
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Ti\u00eau ch\u00ed<\/p>\n<\/td>\n

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

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

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

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

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

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Th\u1eddi gian ban h\u00e0nh<\/p>\n<\/td>\n

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

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

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

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

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IASB, k\u1ebf th\u1eeba IASC<\/p>\n<\/td>\n<\/tr>\n

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Hi\u1ec7u l\u1ef1c hi\u1ec7n nay<\/p>\n<\/td>\n

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C\u00e1c IAS ch\u01b0a b\u1ecb thay th\u1ebf v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c<\/p>\n<\/td>\n

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C\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf d\u1ea7n c\u00e1c IAS<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00f3i c\u00e1ch kh\u00e1c, IAS l\u00e0 th\u1ebf h\u1ec7 tr\u01b0\u1edbc, IFRS l\u00e0 th\u1ebf h\u1ec7 sau. Khi n\u00f3i \u201c\u00e1p d\u1ee5ng IFRS\u201d, doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u1ea3 c\u00e1c IFRS v\u00e0 c\u00e1c IAS c\u00f2n hi\u1ec7u l\u1ef1c.<\/p>\n

Danh s\u00e1ch c\u00e1c chu\u1ea9n m\u1ef1c IFRS ch\u00ednh<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Chu\u1ea9n m\u1ef1c<\/p>\n<\/td>\n

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

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

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\u00c1p d\u1ee5ng IFRS l\u1ea7n \u0111\u1ea7u<\/p>\n<\/td>\n<\/tr>\n

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

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Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/p>\n<\/td>\n<\/tr>\n

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

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

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

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T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ecb ch\u1ea5m d\u1ee9t<\/p>\n<\/td>\n<\/tr>\n

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IFRS 6<\/p>\n<\/td>\n

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Th\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n

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

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C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: thuy\u1ebft minh<\/p>\n<\/td>\n<\/tr>\n

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

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B\u1ed9 ph\u1eadn kinh doanh<\/p>\n<\/td>\n<\/tr>\n

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

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

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

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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/p>\n<\/td>\n<\/tr>\n

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

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Th\u1ecfa thu\u1eadn li\u00ean doanh<\/p>\n<\/td>\n<\/tr>\n

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

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Thuy\u1ebft minh v\u1ec1 l\u1ee3i \u00edch trong c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/p>\n<\/td>\n<\/tr>\n

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IFRS 13<\/p>\n<\/td>\n

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\u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n<\/td>\n<\/tr>\n

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

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Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n

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

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

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

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H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<\/tr>\n

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

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Tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2027, thay th\u1ebf IAS 1<\/p>\n<\/td>\n<\/tr>\n

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

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C\u00f4ng ty con kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u00f4ng ch\u00fang: thuy\u1ebft minh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u00ean c\u1ea1nh \u0111\u00f3 l\u00e0 c\u00e1c IAS c\u00f2n hi\u1ec7u l\u1ef1c nh\u01b0 IAS 2 h\u00e0ng t\u1ed3n kho, IAS 12 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, IAS 16 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 x\u01b0\u1edfng v\u00e0 thi\u1ebft b\u1ecb, IAS 36 t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, IAS 37 d\u1ef1 ph\u00f2ng, IAS 38 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, IAS 40 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n

L\u01b0u \u00fd v\u1ec1 IFRS 18:<\/b> \u0111\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t trong nhi\u1ec1u n\u0103m v\u1ec1 c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u ph\u00e2n lo\u1ea1i thu nh\u1eadp v\u00e0 chi ph\u00ed v\u00e0o n\u0103m nh\u00f3m b\u1eaft bu\u1ed9c, \u0111\u1ed3ng th\u1eddi bu\u1ed9c thuy\u1ebft minh c\u00e1c ch\u1ec9 ti\u00eau hi\u1ec7u qu\u1ea3 do ban l\u00e3nh \u0111\u1ea1o t\u1ef1 \u0111\u1ecbnh ngh\u0129a. Doanh nghi\u1ec7p \u0111ang ho\u1eb7c s\u1eafp \u00e1p d\u1ee5ng IFRS n\u00ean \u0111\u01b0a n\u1ed9i dung n\u00e0y v\u00e0o k\u1ebf ho\u1ea1ch t\u1eeb b\u00e2y gi\u1edd thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn 2027.<\/p>\n<\/div>\n

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\"IAS<\/span><\/p>\n

N\u0103m kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u00e0 VAS \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t \u0111\u1ebfn con s\u1ed1<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

1. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/b> IFRS y\u00eau c\u1ea7u ho\u1eb7c cho ph\u00e9p ghi nh\u1eadn nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, trong khi VAS ch\u1ee7 y\u1ebfu d\u00f9ng gi\u00e1 g\u1ed1c. V\u1edbi doanh nghi\u1ec7p c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh hay t\u00e0i s\u1ea3n sinh h\u1ecdc, ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 r\u1ea5t l\u1edbn.<\/p>\n

2. Thu\u00ea t\u00e0i s\u1ea3n theo IFRS 16.<\/b> IFRS 16 x\u00f3a b\u1ecf ranh gi\u1edbi gi\u1eefa thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea: g\u1ea7n nh\u01b0 m\u1ecdi h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ec1u ghi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 thu\u00ea tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i. Doanh nghi\u1ec7p thu\u00ea nhi\u1ec1u m\u1eb7t b\u1eb1ng nh\u01b0 b\u00e1n l\u1ebb, chu\u1ed7i F&B, logistics s\u1ebd th\u1ea5y t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng n\u1ee3 t\u0103ng \u0111\u00e1ng k\u1ec3 so v\u1edbi VAS.<\/p>\n

3. T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo IAS 36.<\/b> IFRS y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 d\u1ea5u hi\u1ec7u t\u1ed5n th\u1ea5t \u0111\u1ecbnh k\u1ef3 v\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5. VAS ch\u01b0a c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

4. Ghi nh\u1eadn doanh thu theo IFRS 15.<\/b> IFRS 15 \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh n\u0103m b\u01b0\u1edbc d\u1ef1a tr\u00ean ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng. V\u1edbi h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u c\u1ea5u ph\u1ea7n nh\u01b0 b\u00e1n thi\u1ebft b\u1ecb k\u00e8m b\u1ea3o tr\u00ec nhi\u1ec1u n\u0103m, th\u1eddi \u0111i\u1ec3m v\u00e0 s\u1ed1 ti\u1ec1n ghi nh\u1eadn doanh thu c\u00f3 th\u1ec3 kh\u00e1c h\u1eb3n c\u00e1ch l\u00e0m theo VAS. C\u00e1ch \u0111\u1ecdc chu\u1ed7i l\u1ee3i nhu\u1eadn theo VAS \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec<\/span><\/a>.<\/p>\n

5. C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo IFRS 9.<\/b> M\u00f4 h\u00ecnh t\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn y\u00eau c\u1ea7u tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean r\u1ee7i ro t\u01b0\u01a1ng lai ch\u1ee9 kh\u00f4ng ch\u1edd \u0111\u1ebfn khi c\u00f3 b\u1eb1ng ch\u1ee9ng n\u1ee3 kh\u00f3 \u0111\u00f2i. Doanh nghi\u1ec7p c\u00f3 c\u00f4ng n\u1ee3 ph\u1ea3i thu l\u1edbn s\u1ebd ph\u1ea3i x\u00e2y d\u1ef1ng ma tr\u1eadn tr\u00edch l\u1eadp theo tu\u1ed5i n\u1ee3 v\u00e0 l\u1ecbch s\u1eed thu h\u1ed3i.<\/p>\n

Ngo\u00e0i ra c\u00f2n m\u1ed9t lo\u1ea1t l\u0129nh v\u1ef1c m\u00e0 h\u1ec7 th\u1ed1ng 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam ch\u01b0a c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng, ch\u1eb3ng h\u1ea1n n\u00f4ng nghi\u1ec7p, thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu, hay \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/p>\n

L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h2>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC ng\u00e0y 16\/3\/2020 ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam, v\u1edbi ba giai \u0111o\u1ea1n.<\/p>\n\n\n\n\n\n\n
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Giai \u0111o\u1ea1n<\/p>\n<\/td>\n

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Th\u1eddi gian<\/p>\n<\/td>\n

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

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Chu\u1ea9n b\u1ecb<\/p>\n<\/td>\n

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2020 \u0111\u1ebfn 2021<\/p>\n<\/td>\n

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X\u00e2y d\u1ef1ng khung ph\u00e1p l\u00fd, c\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch, \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c<\/p>\n<\/td>\n<\/tr>\n

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\u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n<\/p>\n<\/td>\n

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2022 \u0111\u1ebfn 2025<\/p>\n<\/td>\n

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C\u00f4ng ty m\u1eb9 t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft, c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn v\u00e0 doanh nghi\u1ec7p FDI c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o ri\u00eang<\/p>\n<\/td>\n<\/tr>\n

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\u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c<\/p>\n<\/td>\n

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Sau n\u0103m 2025<\/p>\n<\/td>\n

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B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c nh\u00f3m doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u ki\u1ec7n chung khi t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng: doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, v\u00e0 b\u1ea3n g\u1ed1c chu\u1ea9n m\u1ef1c b\u1eb1ng ti\u1ebfng Anh l\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng c\u00f2n b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t ch\u1ec9 mang t\u00ednh tham kh\u1ea3o.<\/p>\n

T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt b\u00e0i vi\u1ebft, vi\u1ec7c chuy\u1ec3n sang giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c c\u1ea7n v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m. Doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00eau tr\u00ean n\u00ean theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n m\u1edbi thay v\u00ec suy \u0111o\u00e1n, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb tr\u01b0\u1edbc ph\u1ea7n vi\u1ec7c d\u00e0i h\u1ea1n nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u v\u00e0 con ng\u01b0\u1eddi.<\/p>\n

Song song, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u0169ng v\u1eeba thay \u0111\u1ed5i: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eeb ng\u00e0y 01\/01\/2026, v\u1edbi nhi\u1ec1u n\u1ed9i dung ti\u1ec7m c\u1eadn th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf h\u01a1n. Doanh nghi\u1ec7p n\u00ean x\u1eed l\u00fd hai vi\u1ec7c n\u00e0y trong c\u00f9ng m\u1ed9t k\u1ebf ho\u1ea1ch thay v\u00ec t\u00e1ch r\u1eddi.<\/p>\n<\/div>\n

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\"IFRS<\/p>\n

Ai n\u00ean quan t\u00e2m \u0111\u1ebfn IFRS ngay t\u1eeb b\u00e2y gi\u1edd?<\/h2>\n\n\n\n\n\n\n\n\n\n
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Nh\u00f3m doanh nghi\u1ec7p<\/p>\n<\/td>\n

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L\u00fd do<\/p>\n<\/td>\n<\/tr>\n

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C\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn<\/p>\n<\/td>\n

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N\u1eb1m trong di\u1ec7n \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c theo l\u1ed9 tr\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

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C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n

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Thu\u1ed9c nh\u00f3m \u01b0u ti\u00ean trong \u0111\u1ec1 \u00e1n<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p FDI c\u00f3 c\u00f4ng ty m\u1eb9 \u00e1p d\u1ee5ng IFRS<\/p>\n<\/td>\n

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Ph\u1ea3i n\u1ed9p g\u00f3i b\u00e1o c\u00e1o theo chu\u1ea9n t\u1eadp \u0111o\u00e0n h\u1eb1ng qu\u00fd<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p \u0111ang g\u1ecdi v\u1ed1n t\u1eeb qu\u1ef9 n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/td>\n

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Nh\u00e0 \u0111\u1ea7u t\u01b0 y\u00eau c\u1ea7u s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/td>\n

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\u0110i\u1ec1u ki\u1ec7n t\u00edn d\u1ee5ng th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o theo IFRS<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch ni\u00eam y\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/td>\n

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\u0110i\u1ec1u ki\u1ec7n ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n n\u1ed9i \u0111\u1ecba ch\u01b0a c\u1ea7n \u00e1p d\u1ee5ng, nh\u01b0ng vi\u1ec7c hi\u1ec3u nguy\u00ean t\u1eafc c\u1ee7a IFRS v\u1eabn h\u1eefu \u00edch khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/p>\n

L\u1ee3i \u00edch v\u00e0 th\u00e1ch th\u1ee9c<\/h2>\n

L\u1ee3i \u00edch:<\/b><\/b><\/p>\n