{"id":8618,"date":"2023-10-17T21:17:29","date_gmt":"2023-10-17T14:17:29","guid":{"rendered":"https:\/\/arito.vn\/?p=8618"},"modified":"2024-09-16T22:42:07","modified_gmt":"2024-09-16T15:42:07","slug":"ap-dung-chuan-muc-ke-toan-quoc-te-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ap-dung-chuan-muc-ke-toan-quoc-te-tai-viet-nam\/","title":{"rendered":"\u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"
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\"C\u00e1c
C\u00e1c di\u1ec5n gi\u1ea3 tham gia th\u1ea3o lu\u1eadn t\u1ea1i H\u1ed9i th\u1ea3o- \u1ea2nh: Deloitte<\/figcaption><\/figure>\n

(BKTO)- S\u00e1ng 16\/8, Deloitte Vi\u1ec7t Nam ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n TP. H\u1ed3 Ch\u00ed Minh (HOSE) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o \u201cGi\u1ea3i ph\u00e1p v\u1ec1 ngu\u1ed3n l\u1ef1c cho doanh nghi\u1ec7p tr\u01b0\u1edbc y\u00eau c\u1ea7u \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS<\/a>)\u201d.<\/strong><\/p>\n

T\u1ea1i cu\u1ed9c h\u1ed9i th\u1ea3o, \u00f4ng Tr\u1ecbnh \u0110\u1ee9c Vinh – Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/a><\/strong> hi\u1ec7n nay \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf.<\/p>\n

V\u00ed d\u1ee5, chu\u1ea9n m\u1ef1c n\u00e0y h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 g\u1ed1c n\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u0169ng kh\u00f4ng theo k\u1ecbp \u0111\u00f2i h\u1ecfi c\u1ee7a th\u1ecb tr\u01b0\u1eddng do l\u1ed7i th\u1eddi v\u00e0 thi\u1ebfu nhi\u1ec1u chu\u1ea9n m\u1ef1c so v\u1edbi th\u1ebf gi\u1edbi.<\/p>\n

C\u0169ng theo \u00f4ng Vinh, t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p ni\u00eam y\u1ebft, v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 xu h\u01b0\u1edbng “l\u00e0m \u0111\u1eb9p” \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00f3ng b\u1ea9y, h\u1ed7 tr\u1ee3 gi\u00e1 c\u1ed5 phi\u1ebfu v\u00e0 b\u00e1o c\u00e1o th\u00e0nh t\u00edch v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u1eabn c\u00f2n. Trong khi \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u1ea3i \u0111\u1ea1i ch\u00fang l\u1ea1i mu\u1ed1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh x\u1ea5u h\u01a1n th\u1ef1c t\u1ebf nh\u1eb1m n\u00e9 thu\u1ebf n\u00ean t\u00ednh trung th\u1ef1c kh\u00f4ng \u0111\u1ea3m b\u1ea3o. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o v\u00ec th\u1ebf kh\u00f4ng th\u1ec3 \u0111\u00e1nh gi\u00e1 h\u1ebft ti\u1ec1m l\u1ef1c v\u00e0 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Th\u1ef1c tr\u1ea1ng n\u00e0y y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh l\u1eabn doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). “119 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, trong khi Vi\u1ec7t Nam v\u1eabn n\u1eb1m trong nh\u00f3m 6 qu\u1ed1c gia t\u1ea1i ch\u00e2u \u00c1 \u2013 ch\u00e2u \u0110\u1ea1i D\u01b0\u01a1ng ch\u01b0a \u00e1p d\u1ee5ng” – \u00f4ng Vinh n\u00f3i v\u00e0 cho r\u1eb1ng vi\u1ec7c c\u1ea7n thi\u1ebft \u00e1p d\u1ee5ng IFRS l\u00e0 \u0111i\u1ec1u hi\u1ec3n nhi\u00ean b\u1edfi l\u1ee3i \u00edch r\u1ea5t r\u00f5 r\u00e0ng. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111ang c\u00e2n nh\u1eafc nh\u1eefng c\u00e2u h\u1ecfi nh\u01b0 khi n\u00e0o \u00e1p d\u1ee5ng, v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o, b\u1eaft bu\u1ed9c hay t\u1ef1 nguy\u1ec7n, c\u00f3 n\u00ean gi\u1eef l\u1ea1i chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o Vi\u1ec7t Nam kh\u00f4ng…<\/p>\n

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C\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) qu\u1ed1c t\u1ebf (IFRS<\/a><\/strong>) l\u00e0 m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 ph\u00e1t tri\u1ec3n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp, phi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB). M\u1ee5c ti\u00eau c\u1ee7a IFRS l\u00e0 cung c\u1ea5p m\u1ed9t khung kh\u1ed5 qu\u1ed1c t\u1ebf v\u1ec1 c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC cho c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang. IFRS t\u1eadp trung v\u00e0o c\u00e1c h\u01b0\u1edbng d\u1eabn, di\u1ec5n gi\u1ea3i chung nh\u1ea5t v\u1ec1 c\u00e1ch l\u1eadp BCTC h\u01a1n l\u00e0 thi\u1ebft l\u1eadp c\u00e1c quy t\u1eafc l\u1eadp b\u00e1o c\u00e1o ng\u00e0nh c\u1ee5 th\u1ec3. C\u00f3 \u0111\u01b0\u1ee3c b\u1ed9 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn c\u00f3 chi nh\u00e1nh t\u1ea1i c\u00e1c qu\u1ed1c gia kh\u00e1c nhau. \u00c1p d\u1ee5ng m\u1ed9t b\u1ed9 chu\u1ea9n m\u1ef1c ph\u1ed5 bi\u1ebfn to\u00e0n th\u1ebf gi\u1edbi s\u1ebd \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng xuy\u00ean su\u1ed1t m\u1ed9t lo\u1ea1i ng\u00f4n ng\u1eef trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty. B\u1ed9 chu\u1ea9n m\u1ef1c n\u00e0y s\u1ebd cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean g\u00f3c nh\u00ecn to\u00e0n c\u1ea3nh v\u00e0 r\u00f5 r\u00e0ng v\u1ec1 t\u00e0i ch\u00ednh.<\/em><\/p>\n

\"IFRS\"
\u1ea2nh: Internet<\/figcaption><\/figure>\n

IFRS l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c doanh nghi\u1ec7p (DN) v\u00e0 t\u1ed5 ch\u1ee9c tr\u00ean to\u00e0n th\u1ebf gi\u1edbi \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t trong c\u00f4ng t\u00e1c l\u1eadp BCTC. \u00c1p d\u1ee5ng IFRS gi\u00fap l\u00e0m t\u0103ng t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3 cho c\u00e1c th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh tr\u00ean to\u00e0n th\u1ebf gi\u1edbi; \u0111\u1ed3ng th\u1eddi, IFRS c\u0169ng l\u00e0m gia t\u0103ng l\u00f2ng tin, s\u1ef1 t\u0103ng tr\u01b0\u1edfng v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh d\u00e0i l\u00e2u trong n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u.<\/em><\/p>\n

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Theo d\u1ef1 th\u1ea3o \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0o Vi\u1ec7t Nam v\u1eeba \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c chia l\u00e0m hai giai \u0111o\u1ea1n ch\u00ednh.<\/strong><\/p>\n

\u00d4ng Tr\u1ecbnh \u0110\u1ee9c V\u0129nh c\u0169ng cho bi\u1ebft, \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0 l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng ch\u00fang t\u1eeb th\u00e1ng 4\/2019. Theo \u0111\u00f3, d\u1ef1 ki\u1ebfn l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau: giai \u0111o\u1ea1n 2022-2025, c\u00e1c DN t\u1ef1 nguy\u1ec7n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS; t\u1eeb sau n\u0103m 2025, c\u00e1c DN s\u1ebd ph\u1ea3i b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n.<\/p>\n

\"C\u00d4NG<\/p>\n

Ngu\u1ed3n: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC<\/em><\/p>\n

\u0110\u1ea1i di\u1ec7n C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u1ecbnh: “\u01afu \u0111i\u1ec3m c\u1ee7a IFRS l\u00e0 t\u0103ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh, t\u00ednh minh b\u1ea1ch \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro hi\u1ec7u qu\u1ea3. \u0110\u1ed3ng th\u1eddi, tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ph\u00f9 h\u1ee3p v\u1edbi di\u1ec5n bi\u1ebfn c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (mark to market)”.<\/p>\n

V\u1ecb n\u00e0y c\u0169ng cho r\u1eb1ng, th\u1ef1c t\u1ebf qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng s\u1ebd ph\u00e1t sinh th\u00eam giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb t\u1eeb 2019 \u0111\u1ebfn h\u1ebft 2021. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n B\u1ed9 T\u00e0i ch\u00ednh chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n tri\u1ec3n khai \u0111\u1ec1 \u00e1n nh\u01b0 k\u1ef9 thu\u1eadt, \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i (tr\u1eeb \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf). D\u1ef1 ki\u1ebfn n\u0103m sau, B\u1ed9 c\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch \u0111\u1ea7u ti\u00ean chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1eeb ti\u1ebfng Anh sang ti\u1ebfng Vi\u1ec7t d\u00e0i kho\u1ea3ng 2.000 trang.<\/p>\n

Theo th\u1ed1ng k\u00ea c\u1ee7a Deloitte v\u00e0o cu\u1ed1i n\u0103m 2018, th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n g\u1ed3m HoSE, HNX v\u00e0 UPCoM c\u00f3 kho\u1ea3ng 540 doanh nghi\u1ec7p \u0111ang l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u00ean s\u1ebd ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Trong \u0111\u00f3, doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n TP HCM chi\u1ebfm g\u1ea7n m\u1ed9t n\u1eeda. \u0110i\u1ec1u n\u00e0y k\u00e9o theo 84% gi\u00e1 tr\u1ecb v\u1ed1n h\u00f3a ba th\u1ecb tr\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

“Vi\u1ec7c \u00e1p d\u1ee5ng s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn quy tr\u00ecnh, con ng\u01b0\u1eddi v\u00e0 h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng v\u00e0 chuy\u1ec3n \u0111\u1ed5i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i m\u1ed9t n\u0103m ho\u1eb7c h\u01a1n n\u00ean doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1edbm \u0111\u1ec3 t\u1ed1i \u0111a l\u1ee3i \u00edch v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro. \u0110\u01a1n c\u1eed nh\u01b0 khi b\u1eaft \u0111\u1ea7u s\u1edbm, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1eddi gian c\u00f4ng b\u1ed1 th\u00f4ng tin, th\u1ef1c hi\u1ec7n theo t\u1ed1c \u0111\u1ed9 mong mu\u1ed1n ho\u1eb7c thu h\u00fat nh\u00e2n t\u00e0i tr\u01b0\u1edbc khi c\u00f3 c\u1ea1nh tranh t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c” – \u00f4ng B\u00f9i V\u0103n Tr\u1ecbnh, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o Deloitte Vi\u1ec7t Nam d\u1ef1 b\u00e1o.<\/p>\n

C\u1ea3m \u01a1n qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u00e3 d\u00e0nh th\u1eddi gian cho b\u00e0i vi\u1ebft c\u1ee7a Arito Solutions<\/a><\/strong>!<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

(BKTO)- S\u00e1ng 16\/8, Deloitte Vi\u1ec7t Nam ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n TP. H\u1ed3 Ch\u00ed Minh (HOSE) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o \u201cGi\u1ea3i ph\u00e1p v\u1ec1 ngu\u1ed3n l\u1ef1c cho doanh nghi\u1ec7p tr\u01b0\u1edbc y\u00eau c\u1ea7u \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS)\u201d. T\u1ea1i cu\u1ed9c h\u1ed9i th\u1ea3o, \u00f4ng Tr\u1ecbnh \u0110\u1ee9c Vinh – Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam hi\u1ec7n nay \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf. V\u00ed d\u1ee5, chu\u1ea9n m\u1ef1c n\u00e0y h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i\u2026<\/p>","protected":false},"author":12,"featured_media":8619,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,62,13,224],"tags":[],"class_list":["post-8618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-khac","category-tin-trong-nganh","category-tin-tuc-chung"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8618","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8618"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8618\/revisions"}],"predecessor-version":[{"id":13651,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8618\/revisions\/13651"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8619"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}