{"id":26984,"date":"2023-12-07T03:15:58","date_gmt":"2023-12-07T03:15:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-tai-chinh-hop-nhat-consolidated-financial-statements-la-gi.html"},"modified":"2023-12-22T14:38:39","modified_gmt":"2023-12-22T07:38:39","slug":"bao-cao-tai-chinh-hop-nhat-consolidated-financial-statements-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-tai-chinh-hop-nhat-consolidated-financial-statements-la-gi.html","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (Consolidated financial statements) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: cpacanada.ca<\/i><\/p>\n<\/div>\n<\/div>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (Consolidated financial statements) <\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Consolidated financial statements<\/b>.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b> l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n nh\u1eb1m cung c\u1ea5p nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh trong k\u1ef3 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/p>\n

B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/font><\/h3>\n

– T\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t, to\u00e0n di\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c d\u00f2ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, kh\u00f4ng t\u00ednh \u0111\u1ebfn ranh gi\u1edbi ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ph\u00e1p nh\u00e2n ri\u00eang bi\u1ec7t.<\/p>\n

– Cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c d\u00f2ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a t\u1eadp \u0111o\u00e0n trong n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 qua v\u00e0 d\u1ef1 \u0111o\u00e1n trong t\u01b0\u01a1ng lai.<\/p>\n

Th\u00f4ng tin c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng cho vi\u1ec7c \u0111\u1ec1 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00ed, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ch\u1ee7 n\u1ee3 hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai.<\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/font><\/h3>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t<\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t<\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t<\/p>\n

– Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/p>\n

C\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. Tuy nhi\u00ean, \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n, tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u00f3 th\u00eam c\u00e1c ch\u1ec9 ti\u00eau:<\/p>\n

– L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/p>\n

– L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t<\/p>\n

– L\u00e3i l\u1ed7 trong c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/p>\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f4ng ty m\u1eb9<\/p>\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1<\/p>\n

\u0110\u1ed1i v\u1edbi Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ea7n b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

K\u1ef9 thu\u1eadt \u0111i\u1ec1u ch\u1ec9nh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/font><\/h3>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con b\u1eb1ng vi\u1ec7c h\u1ee3p c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan kh\u00e1c nh\u01b0 t\u00e1ch l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1, ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i…<\/p>\n

C\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ghi t\u0103ng\/gi\u1ea3m ho\u1eb7c nguy\u00ean t\u1eafc ghi N\u1ee3\/C\u00f3 v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3.<\/p>\n

– N\u1ebfu th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1eebng b\u00e1o c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp t\u0103ng\/gi\u1ea3m v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau trong t\u1eebng b\u00e1o c\u00e1o.<\/p>\n

– N\u1ebfu th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh li\u00ean b\u00e1o c\u00e1o th\u00ec d\u00f9ng k\u1ef9 thu\u1eadt ghi N\u1ee3\/C\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau. K\u1ef9 thu\u1eadt ghi N\u1ee3\/C\u00f3 l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00e0i kho\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n

C\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc c\u00e2n \u0111\u1ed1i trong k\u1ebf to\u00e1n. Theo \u0111\u00f3, t\u1ed5ng \u0111i\u1ec1u ch\u1ec9nh N\u1ee3 ph\u1ea3i b\u1eb1ng v\u1edbi t\u1ed5ng \u0111i\u1ec1u ch\u1ec9nh C\u00f3 trong m\u1ed9t b\u00fat to\u00e1n. T\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n

(Theo\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u1eadp \u0111o\u00e0n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t (ti\u1ebfng Anh: Consolidated financial statements) l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n nh\u1eb1m cung c\u1ea5p nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong k\u1ef3 c\u1ee7a t\u1eadp \u0111o\u00e0n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26984"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26984"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26984\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}