{"id":34180,"date":"2023-12-08T03:51:15","date_gmt":"2023-12-08T03:51:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-ke-toan-duoc-chap-nhan-chung-generally-accepted-accounting-principles-gaap-la-gi.html"},"modified":"2023-12-23T20:55:58","modified_gmt":"2023-12-23T13:55:58","slug":"nguyen-tac-ke-toan-duoc-chap-nhan-chung-generally-accepted-accounting-principles-gaap-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-ke-toan-duoc-chap-nhan-chung-generally-accepted-accounting-principles-gaap-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (Generally Accepted Accounting Principles – GAAP) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: EduCBA.<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/h3>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0<\/span>Generally Accepted Accounting Principles, vi\u1ebft t\u1eaft l\u00e0 GAAP.<\/b><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 qui tr\u00ecnh k\u1ebf to\u00e1n chung do H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (FASB) ban h\u00e0nh. C\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u1edf M\u1ef9 ph\u1ea3i tu\u00e2n theo GAAP khi k\u1ebf to\u00e1n c\u1ee7a h\u1ecd l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n

GAAP l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a c\u00e1c ti\u00eau chu\u1ea9n c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi c\u00e1c ban ch\u00ednh s\u00e1ch) v\u00e0 c\u00e1c c\u00e1ch th\u01b0\u1eddng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 ghi l\u1ea1i v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin k\u1ebf to\u00e1n. GAAP nh\u1eb1m c\u1ea3i thi\u1ec7n s\u1ef1 r\u00f5 r\u00e0ng, nh\u1ea5t qu\u00e1n v\u00e0 so s\u00e1nh c\u1ee7a vi\u1ec7c truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n

GAAP c\u00f3 th\u1ec3 t\u01b0\u01a1ng ph\u1ea3n v\u1edbi k\u1ebf to\u00e1n chi\u1ebfu l\u1ec7 (pro forma), \u0111\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh phi GAAP. Tr\u00ean b\u00ecnh di\u1ec7n qu\u1ed1c t\u1ebf, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi GAAP t\u1ea1i M\u1ef9 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0(IFRS). IFRS \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 t\u1ea1i h\u01a1n 120 qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 nh\u1eefng n\u01b0\u1edbc thu\u1ed9c Li\u00ean minh ch\u00e2u \u00c2u (EU).<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a GAAP <\/font><\/b><\/h3>\n

GAAP gi\u00fap qu\u1ea3n l\u00ed th\u1ebf gi\u1edbi k\u1ebf to\u00e1n theo c\u00e1c qui t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn chung. N\u00f3 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 trong t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p. GAAP bao g\u1ed3m c\u00e1c ch\u1ee7 \u0111\u1ec1 nh\u01b0 ghi nh\u1eadn doanh thu, ph\u00e2n lo\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u00e0 t\u00ednh tr\u1ecdng y\u1ebfu.<\/p>\n

M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a GAAP l\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng ph\u00e2n t\u00edch v\u00e0 tr\u00edch xu\u1ea5t th\u00f4ng tin h\u1eefu \u00edch t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, bao g\u1ed3m d\u1eef li\u1ec7u xu h\u01b0\u1edbng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. N\u00f3 c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c so s\u00e1nh th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c c\u00f4ng ty kh\u00e1c nhau.<\/p>\n

10 kh\u00e1i ni\u1ec7m chung sau kh\u00e1i qu\u00e1t nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a GAAP:<\/b><\/p>\n

Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7:<\/i> K\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c qui t\u1eafc v\u00e0 qui \u0111\u1ecbnh GAAP nh\u01b0 m\u1ed9t ti\u00eau chu\u1ea9n.<\/p>\n

Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n:<\/i> K\u1ebf to\u00e1n cam k\u1ebft \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n t\u01b0\u01a1ng t\u1ef1 trong su\u1ed1t qu\u00e1 tr\u00ecnh b\u00e1o c\u00e1o \u0111\u1ec3 ng\u0103n ng\u1eeba l\u1ed7i ho\u1eb7c sai l\u1ec7ch. K\u1ebf to\u00e1n d\u1ef1 ki\u1ebfn s\u1ebd ti\u1ebft l\u1ed9 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 gi\u1ea3i th\u00edch l\u00ed do \u0111\u1eb1ng sau b\u1ea5t k\u00ec ti\u00eau chu\u1ea9n thay \u0111\u1ed5i ho\u1eb7c c\u1eadp nh\u1eadt n\u00e0o trong ph\u1ea7n ch\u00fa th\u00edch cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Nguy\u00ean t\u1eafc ch\u00ednh x\u00e1c:<\/i> K\u1ebf to\u00e1n c\u1ed1 g\u1eafng cung c\u1ea5p m\u1ed9t m\u00f4 t\u1ea3 ch\u00ednh x\u00e1c v\u00e0 kh\u00e1ch quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n

Nguy\u00ean t\u1eafc t\u00ednh b\u1ec1n v\u1eefng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p:<\/i> C\u00e1c qui tr\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00ean nh\u1ea5t qu\u00e1n.<\/p>\n

Nguy\u00ean t\u1eafc kh\u00f4ng b\u1ed3i th\u01b0\u1eddng:<\/i> Y\u1ebfu t\u1ed1 ti\u00eau c\u1ef1c v\u00e0 t\u00edch c\u1ef1c n\u00ean \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o v\u1edbi s\u1ef1 minh b\u1ea1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 kh\u00f4ng n\u00ean bao g\u1ed3m k\u00ec v\u1ecdng v\u1ec1 b\u1ed3i th\u01b0\u1eddng n\u1ee3.<\/p>\n

Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng:<\/i> Nh\u1ea5n m\u1ea1nh \u0111\u1ea1i di\u1ec7n d\u1eef li\u1ec7u t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n

Nguy\u00ean t\u1eafc li\u00ean t\u1ee5c: <\/i>Trong khi \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, c\u1ea7n gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng doanh nghi\u1ec7p s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Nguy\u00ean t\u1eafc \u0111\u1ecbnh k\u00ec:<\/i> Nh\u1eefng kho\u1ea3n thu chi n\u00ean \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong c\u00e1c kho\u1ea3ng th\u1eddi gian th\u00edch h\u1ee3p. V\u00ed d\u1ee5, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong k\u00ec k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/p>\n

Nguy\u00ean t\u1eafc v\u1eadt ch\u1ea5t:<\/i> K\u1ebf to\u00e1n ph\u1ea3i c\u1ed1 g\u1eafng \u0111\u1ec3 c\u00f4ng b\u1ed1 \u0111\u1ea7y \u0111\u1ee7 trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Nguy\u00ean t\u1eafc ni\u1ec1m tin t\u1ed1i \u0111a:<\/i> B\u1eaft ngu\u1ed3n t\u1eeb c\u1ee5m t\u1eeb ti\u1ebfng Latin uberrimae fidei, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ng\u00e0nh b\u1ea3o hi\u1ec3m. N\u00f3 gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng c\u00e1c b\u00ean \u0111\u1ec1u trung th\u1ef1c trong t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n

\u00a0(theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (ti\u1ebfng Anh: Generally Accepted Accounting Principles) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 qui tr\u00ecnh k\u1ebf to\u00e1n chung do H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (FASB) ban h\u00e0nh.\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\/34180"}],"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=34180"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34180\/revisions"}],"predecessor-version":[{"id":67887,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34180\/revisions\/67887"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}