{"id":34182,"date":"2023-12-08T03:51:19","date_gmt":"2023-12-08T03:51:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hoi-dong-tieu-chuan-ke-toan-tai-chinh-financial-accounting-standards-board-fasb-la-gi.html"},"modified":"2023-12-23T20:55:58","modified_gmt":"2023-12-23T13:55:58","slug":"hoi-dong-tieu-chuan-ke-toan-tai-chinh-financial-accounting-standards-board-fasb-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hoi-dong-tieu-chuan-ke-toan-tai-chinh-financial-accounting-standards-board-fasb-la-gi.html","title":{"rendered":"H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (Financial Accounting Standards Board – FASB) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Business Wire.<\/p>\n<\/div>\n<\/div>\n

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/font><\/b><\/h2>\n

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

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0<\/span>F<\/b><\/span>inancial Accounting Standards Board<\/b>, vi\u1ebft t\u1eaft l\u00e0 <\/span>FASB.<\/b><\/p>\n

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/b> l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u0111\u1ed9c l\u1eadp, ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u1edf M\u1ef9, tu\u00e2n theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP).\u00a0<\/p>\n

FASB \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0o n\u0103m 1973 \u0111\u1ec3 k\u1ebf th\u1eeba H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a n\u00f3. H\u1ed9i \u0111\u1ed3ng c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Norwalk, Conn, M\u1ef9.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/font><\/b><\/h3>\n

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n thi\u1ebft l\u1eadp v\u00e0 gi\u1ea3i th\u00edch c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP) t\u1ea1i M\u1ef9 cho c\u00e1c c\u00f4ng ty c\u00f4ng c\u1ed9ng v\u00e0 t\u01b0 nh\u00e2n, c\u0169ng nh\u01b0 cho c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn. GAAP \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n v\u1ec1 c\u00e1ch c\u00e1c c\u00f4ng ty, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 ch\u00ednh ph\u1ee7 n\u00ean chu\u1ea9n b\u1ecb v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd, bao g\u1ed3m m\u1ecdi giao d\u1ecbch c\u1ee7a b\u00ean li\u00ean quan.<\/p>\n

\u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 S\u00e0n Giao d\u1ecbch M\u1ef9\u00a0(SEC) c\u00f4ng nh\u1eadn FASB l\u00e0 \u0111\u01a1n v\u1ecb thi\u1ebft l\u1eadp chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang. N\u00f3 c\u0169ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi H\u1ed9i \u0111\u1ed3ng k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc, Vi\u1ec7n k\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng M\u1ef9 (AICPA) v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c trong l\u0129nh v\u1ef1c n\u00e0y.<\/p>\n

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00f3m phi l\u1ee3i nhu\u1eadn \u0111\u1ed9c l\u1eadp l\u1edbn h\u01a1n, bao g\u1ed3m Qu\u0129 K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FAF), H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASAC), H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Ch\u00ednh ph\u1ee7 (GASB) v\u00e0 H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Ch\u00ednh ph\u1ee7 (GASAC).<\/p>\n

H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Ch\u00ednh ph\u1ee7 (GASB), c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1 FASB, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp n\u0103m 1984 \u0111\u1ec3 thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n cho ch\u00ednh quy\u1ec1n ti\u1ec3u bang v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng \u1edf M\u1ef9, Qu\u0129 K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FAF) gi\u00e1m s\u00e1t c\u1ea3 FASB v\u00e0 GASB. Hai h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n cung c\u1ea5p h\u01b0\u1edbng d\u1eabn trong c\u00e1c l\u0129nh v\u1ef1c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a h\u1ecd.<\/p>\n

Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/font><\/b><\/h3>\n

H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (FASB) \u0111\u1eb7t ra c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty c\u00f4ng c\u1ed9ng v\u00e0 t\u01b0 nh\u00e2n c\u0169ng nh\u01b0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn t\u1ea1i M\u1ef9.<\/p>\n

M\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan, H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Ch\u00ednh ph\u1ee7 (GASB), \u0111\u1eb7t ra c\u00e1c qui t\u1eafc cho ch\u00ednh quy\u1ec1n ti\u1ec3u bang v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, FASB \u0111\u00e3 l\u00e0m vi\u1ec7c v\u1edbi H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB) \u0111\u1ec3 thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n t\u01b0\u01a1ng th\u00edch tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n

N\u00f3i chung, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c l\u00e0 “thi\u1ebft l\u1eadp v\u00e0 c\u1ea3i thi\u1ec7n c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1ch hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00f3 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t”.<\/p>\n

FASB \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi b\u1ea3y th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb to\u00e0n th\u1eddi gian, nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1eaft \u0111\u1ee9t quan h\u1ec7 v\u1edbi c\u00e1c c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c m\u00e0 h\u1ecd l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. H\u1ecd \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 cung c\u1ea5p ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, kinh doanh, gi\u00e1o d\u1ee5c k\u1ebf to\u00e1n v\u00e0 nghi\u00ean c\u1ee9u. Th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a Qu\u0129 K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FAF) v\u1edbi nhi\u1ec7m k\u1ef3 n\u0103m n\u0103m v\u00e0 c\u00f3 th\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed1i \u0111a 10 n\u0103m.<\/p>\n

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

\n H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Accounting Standards Board) l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u0111\u1ed9c l\u1eadp, ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u1edf M\u1ef9.\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\/34182"}],"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=34182"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34182\/revisions"}],"predecessor-version":[{"id":67888,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34182\/revisions\/67888"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}