{"id":34134,"date":"2023-12-08T03:49:29","date_gmt":"2023-12-08T03:49:29","guid":{"rendered":"https:\/\/masterskills.org\/blog\/li-thuyet-ke-toan-accounting-theory-la-gi-hieu-ve-li-thuyet-ke-toan.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"li-thuyet-ke-toan-accounting-theory-la-gi-hieu-ve-li-thuyet-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/li-thuyet-ke-toan-accounting-theory-la-gi-hieu-ve-li-thuyet-ke-toan.html","title":{"rendered":"L\u00ed thuy\u1ebft k\u1ebf to\u00e1n (Accounting Theory) l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 L\u00ed thuy\u1ebft k\u1ebf to\u00e1n"},"content":{"rendered":"
\n
\n
<\/div>
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/figcaption><\/figure>\n

L\u00ed thuy\u1ebft k\u1ebf to\u00e1n (Accounting Theory)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

L\u00ed thuy\u1ebft k\u1ebf to\u00e1n <\/b>trong ti\u1ebfng Anh l\u00e0 Accounting Theory<\/b>.<\/p>\n

L\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/i><\/span> l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c gi\u1ea3 \u0111\u1ecbnh, khu\u00f4n kh\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nghi\u00ean c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nghi\u00ean c\u1ee9u v\u1ec1 l\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/span><\/i> bao g\u1ed3m vi\u1ec7c xem x\u00e9t c\u1ea3 n\u1ec1n t\u1ea3ng l\u1ecbch s\u1eed c\u1ee7a th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0 th\u00eam v\u00e0o khung ph\u00e1p l\u00ed \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Hi\u1ec3u v\u1ec1\u00a0L\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/font><\/h3>\n

T\u1ea5t c\u1ea3 c\u00e1c l\u00ed thuy\u1ebft v\u1ec1 k\u1ebf to\u00e1n b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi khung kh\u00e1i ni\u1ec7m c\u1ee7a k\u1ebf to\u00e1n. B\u1ed9 khung n\u00e0y \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB), m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1c th\u1ea3o v\u00e0 thi\u1ebft l\u1eadp c\u00e1c m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p, c\u1ea3 c\u00f4ng v\u00e0 t\u01b0 nh\u00e2n.\u00a0<\/p>\n

H\u01a1n n\u1eefa, l\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/span><\/i> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 l\u00ed lu\u1eadn logic gi\u00fap \u0111\u00e1nh gi\u00e1 v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n. L\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/i><\/span>, khi c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh ph\u00e1t tri\u1ec3n, c\u0169ng gi\u00fap ph\u00e1t tri\u1ec3n c\u00e1c quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n m\u1edbi.<\/p>\n

Kh\u00eda c\u1ea1nh quan tr\u1ecdng nh\u1ea5t c\u1ee7a l\u00ed\u00a0thuy\u1ebft k\u1ebf to\u00e1n<\/span><\/i> l\u00e0 t\u00ednh h\u1eefu d\u1ee5ng. Trong th\u1ebf gi\u1edbi t\u00e0i ch\u00ednh doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng m\u00e0 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh s\u00e1ng su\u1ed1t. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 ngh\u0129a l\u00e0 l\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/span> <\/i>l\u00e0 linh ho\u1ea1t c\u00f3 ch\u1ee7 \u00fd \u0111\u1ec3 n\u00f3 c\u00f3 th\u1ec3 t\u1ea1o ra th\u00f4ng tin t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, ngay c\u1ea3 khi m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00ed thay \u0111\u1ed5i.<\/p>\n

Ngo\u00e0i t\u00ednh h\u1eefu d\u1ee5ng, l\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/span> <\/i>cho bi\u1ebft t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ea3i ph\u00f9 h\u1ee3p, \u0111\u00e1ng tin c\u1eady, c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 nh\u1ea5t qu\u00e1n. \u0110i\u1ec1u n\u00e0y v\u1ec1 c\u01a1 b\u1ea3n c\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7\u00a0nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP). Tu\u00e2n th\u1ee7 GAAP cho ph\u00e9p vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi t\u00e0i ch\u00ednh trong qu\u00e1 kh\u1ee9 c\u1ee7a c\u00f4ng ty v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh v\u1edbi t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c.<\/p>\n

Cu\u1ed1i c\u00f9ng, l\u00ed thuy\u1ebft k\u1ebf to\u00e1n<\/span><\/b> y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng theo 4 gi\u1ea3 \u0111\u1ecbnh. Gi\u1ea3 \u0111\u1ecbnh \u0111\u1ea7u ti\u00ean n\u00f3i r\u1eb1ng m\u1ed9t doanh nghi\u1ec7p l\u00e0 m\u1ed9t th\u1ef1c th\u1ec3 ri\u00eang bi\u1ec7t v\u1edbi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ch\u1ee7 n\u1ee3 c\u1ee7a n\u00f3. Th\u1ee9 hai, trong t\u01b0\u01a1ng lai m\u1ed9t c\u00f4ng ty s\u1ebd ti\u1ebfp t\u1ee5c t\u1ed3n t\u1ea1i v\u00e0 kh\u00f4ng ph\u00e1 s\u1ea3n. Gi\u1ea3 \u0111\u1ecbnh th\u1ee9 ba cho r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c qui v\u1ec1 m\u1ed9t \u0111\u1ed3ng ti\u1ec1n duy nh\u1ea5t (V\u00ed d\u1ee5: USD, VND,…). Cu\u1ed1i c\u00f9ng, t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: investopedia.com)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00ed thuy\u1ebft k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Theory) l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c gi\u1ea3 \u0111\u1ecbnh, khu\u00f4n kh\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nghi\u00ean c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34134"}],"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=34134"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34134\/revisions"}],"predecessor-version":[{"id":67865,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34134\/revisions\/67865"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}