{"id":34138,"date":"2023-12-08T03:49:39","date_gmt":"2023-12-08T03:49:39","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-ke-toan-accounting-principles-la-gi-hieu-ve-nguyen-tac-ke-toan.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"nguyen-tac-ke-toan-accounting-principles-la-gi-hieu-ve-nguyen-tac-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-ke-toan-accounting-principles-la-gi-hieu-ve-nguyen-tac-ke-toan.html","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n (Accounting Principles) l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/figcaption><\/figure>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h2>\n

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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/b>trong ti\u1ebfng Anh l\u00e0 Accounting Principles<\/b>.<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> l\u00e0 c\u00e1c qui<\/span> t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn m\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i tu\u00e2n theo khi b\u00e1o c\u00e1o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB) ban h\u00e0nh m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a \u1edf M\u1ef9<\/span> \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/i>\u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP).<\/p>\n

M\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> c\u01a1 b\u1ea3n nh\u1ea5t bao g\u1ed3m: Nguy\u00ean t\u1eafc d\u1ed3n t\u00edch, nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng, nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n, nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, nguy\u00ean t\u1eafc th\u1ef1c th\u1ec3 kinh t\u1ebf, nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu, nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, nguy\u00ean t\u1eafc v\u1eadt ch\u1ea5t, nguy\u00ean t\u1eafc \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, nguy\u00ean t\u1eafc \u0111\u1ed9 tin c\u1eady, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu, nguy\u00ean t\u1eafc th\u1eddi gian.<\/p>\n

Hi\u1ec3u v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h3>\n

C\u00e1c c\u00f4ng ty n\u00f3i chung th\u01b0\u1eddng ch\u1ea5p nh\u1eadn c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/b><\/p>\n

C\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 theo chu\u1ea9n m\u1ef1c GAAP \u0111\u1ec3 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n. Gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp c\u1ee7a h\u1ecd ph\u1ea3i x\u00e1c nh\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u1ea3n thuy\u1ebft minh li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo chu\u1ea9n m\u1ef1c GAAP.<\/p>\n

C\u00e1c c\u00f4ng ty t\u01b0 nh\u00e2n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean cho vay ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 GAAP. V\u00ed d\u1ee5, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh GAAP \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m l\u00e0 m\u1ed9t\u00a0giao \u01b0\u1edbc\u00a0cho vay ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1edfi h\u1ea7u h\u1ebft c\u00e1c t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng. Do \u0111\u00f3, h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ec1u\u00a0tu\u00e2n th\u1ee7 GAAP, m\u1eb7c d\u00f9 \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 m\u1ed9t y\u00eau c\u1ea7u.<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/i>gi\u00fap chi ph\u1ed1i “th\u1ebf gi\u1edbi c\u1ee7a nh\u1eefng con s\u1ed1” b\u1eb1ng c\u00e1c qui<\/span> t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn chung. GAAP c\u1ed1 g\u1eafng chu\u1ea9n h\u00f3a v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c \u0111\u1ecbnh ngh\u0129a, gi\u1ea3 \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n. C\u00f3 r\u1ea5t nhi\u1ec1u nguy\u00ean t\u1eafc trong k\u1ebf to\u00e1n, nh\u01b0ng m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t bao g\u1ed3m nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu v\u00e0 nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n.\u00a0<\/p>\n

M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/i>\u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a \u0111\u00f3 l\u00e0 cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh xem t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty v\u1edbi s\u1ef1 ch\u1eafc ch\u1eafn r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong b\u00e1o c\u00e1o l\u00e0 \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c hay kh\u00f4ng.<\/p>\n

T\u00ednh \u0111\u1ea7y \u0111\u1ee7 \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o theo nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu, v\u00ec t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u00ednh nh\u1ea5t qu\u00e1n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c m\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> theo th\u1eddi gian. Khi c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> cho ph\u00e9p l\u1ef1a ch\u1ecdn gi\u1eefa nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p, m\u1ed9t c\u00f4ng ty n\u00ean \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n theo th\u1eddi gian ho\u1eb7c n\u1ebfu mu\u1ed1n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00ec ph\u1ea3i di\u1ec5n gi\u1ea3i trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Kh\u1ea3 n\u0103ng so s\u00e1nh l\u00e0 kh\u1ea3 n\u0103ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi xem x\u00e9t t\u00e0i ch\u00ednh c\u1ee7a nhi\u1ec1u c\u00f4ng ty ph\u1ea3i song song v\u1edbi s\u1ef1 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/i>\u0111\u00e3 \u0111\u01b0\u1ee3c tu\u00e2n theo c\u00f9ng m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n. Th\u00f4ng tin k\u1ebf to\u00e1n kh\u00f4ng tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c c\u1ee5 th\u1ec3 v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n nh\u01b0 GAAP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00e1c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a d\u1eef li\u1ec7u kh\u00f4ng nh\u1ea5t qu\u00e1n hay kh\u00f4ng.\u00a0<\/p>\n

N\u1ebfu kh\u00f4ng c\u00f3 GAAP, vi\u1ec7c so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty s\u1ebd v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n, ngay c\u1ea3 khi ch\u00fang \u1edf trong c\u00f9ng m\u1ed9t ng\u00e0nh. S\u1ef1 kh\u00f4ng nh\u1ea5t qu\u00e1n v\u00e0 sai s\u00f3t c\u0169ng s\u1ebd kh\u00f3 ph\u00e1t hi\u1ec7n h\u01a1n.<\/p>\n

Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf<\/b><\/p>\n

C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/i> l\u00e0 kh\u00e1c nhau gi\u1eefa c\u00e1c qu\u1ed1c gia. H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB) ban h\u00e0nh Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS). C\u00e1c ti\u00eau chu\u1ea9n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf h\u01a1n 120 qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 c\u00e1c ti\u00eau chu\u1ea9n trong Li\u00ean minh ch\u00e2u \u00c2u (EU). Tuy nhi\u00ean m\u1ed9t s\u1ed1 qu\u1ed1c gia nh\u01b0 M\u1ef9 l\u1ea1i kh\u00f4ng s\u1eed d\u1ee5ng IFRS.<\/p>\n

Do c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/b> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00e1c nhau tr\u00ean th\u1ebf gi\u1edbi, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean th\u1eadn tr\u1ecdng khi so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty t\u1eeb c\u00e1c qu\u1ed1c gia kh\u00e1c nhau.<\/p>\n

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

\n Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Principles) l\u00e0 c\u00e1c qui t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn m\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i tu\u00e2n theo khi b\u00e1o c\u00e1o d\u1eef li\u1ec7u 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\/34138"}],"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=34138"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34138\/revisions"}],"predecessor-version":[{"id":67866,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34138\/revisions\/67866"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}