{"id":34287,"date":"2023-12-08T03:55:46","date_gmt":"2023-12-08T03:55:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chuan-muc-ke-toan-accounting-standards-la-gi-26-chuan-muc-ke-toan-viet-nam.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"chuan-muc-ke-toan-accounting-standards-la-gi-26-chuan-muc-ke-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chuan-muc-ke-toan-accounting-standards-la-gi-26-chuan-muc-ke-toan-viet-nam.html","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (Accounting Standards) l\u00e0 g\u00ec? 26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: squareonesask)<\/p>\n<\/div>\n<\/div>\n

Chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n<\/font><\/h2>\n

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

Chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0Accounting Standards.<\/b><\/p>\n

Chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n <\/b>l\u00e0\u00a0nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c va\u0300 ph\u01b0<\/span>o\u031bng pha\u0301p k\u00ea\u0301 toa\u0301n co\u031b ba\u0309n \u0111\u00ea\u0309 ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n va\u0300 l\u1ea1\u0302p ba\u0301o ca\u0301o ta\u0300i chi\u0301nh (\u0110i\u00ea\u0300u 8, ch\u01b0<\/span>o\u031bng I, Lu\u1ea1\u0302t K\u00ea\u0301 toa\u0301n).\u00a0<\/i><\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

Nh\u01b0<\/span> v\u1ea1\u0302y, chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n giu\u0301p cho ca\u0301c doanh nghi\u1eb9\u0302p ghi che\u0301p k\u00ea\u0301 toa\u0301n, x\u01b0\u0309 l\u00ed<\/span> ca\u0301c nghi\u1eb9\u0302p vu\u0323 pha\u0301t sinh trong ca\u0301c doanh nghi\u1eb9\u0302p va\u0300 l\u1ea1\u0302p ba\u0301o ca\u0301o ta\u0300i chi\u0301nh theo nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c th\u00f4\u0301ng nh\u00e2\u0301t, \u0111a\u0309m ba\u0309o cho ca\u0301c tho\u0302ng tin tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh pha\u0309n a\u0301nh trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed<\/span>.<\/p>\n

Nh\u01a1\u0300 co\u0301 chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n ca\u0301c tho\u0302ng tin \u0111\u01b0<\/span>\u01a1\u0323c x\u01b0\u0309 l\u00ed<\/span>, tri\u0300nh ba\u0300y co\u0302ng b\u00f4\u0301 theo nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c th\u00f4\u0301ng nh\u00e2\u0301t, giu\u0301p cho ng\u01b0<\/span>\u01a1\u0300i s\u01b0\u0309 du\u0323ng tho\u0302ng tin hi\u00ea\u0309u \u0111\u01b0<\/span>\u01a1\u0323c va\u0300 \u0111a\u0301nh gia\u0301 tho\u0302ng tin ta\u0300i chi\u0301nh phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c \u0111\u01b0<\/span>\u01a1\u0323c co\u0302ng b\u00f4\u0301, t\u01b0\u0301c la\u0300 th\u00f4\u0301ng nh\u00e2\u0301t ca\u0301ch hi\u00ea\u0309u va\u0300 \u0111a\u0301nh gia\u0301 tho\u0302ng tin.<\/p>\n

Nh\u01a1\u0300 co\u0301 chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n, giu\u0301p cho ki\u00ea\u0309m soa\u0301t vie\u0302n va\u0300 ng\u01b0<\/span>\u01a1\u0300i ki\u00ea\u0309m tra k\u00ea\u0301 toa\u0301n co\u0301 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 ki\u00ea\u0309m tra tho\u0302ng tin k\u00ea\u0301 toa\u0301n phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n kho\u0302ng; hay no\u0301i ca\u0301ch kha\u0301c chu\u00e2\u0309n m\u01b0\u0323c la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 \u0111a\u0301nh gia\u0301 ca\u0301c tho\u0302ng tin k\u00ea\u0301 toa\u0301n ma\u0300 doanh nghi\u1eb9\u0302p co\u0302ng b\u00f4\u0301 co\u0301 \u0111a\u0309m ba\u0309o trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed<\/span> kho\u0302ng.<\/p>\n

26 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/font><\/h3>\n

Hi\u1eb9\u0302n nay Vi\u1eb9\u0302t Nam \u0111a\u0303 co\u0302ng b\u00f4\u0301 26 chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n g\u00f4\u0300m:<\/p>\n

Chu\u00e2\u0309n m\u01b0\u0323c chung<\/p>\n

Ha\u0300ng t\u00f4\u0300n kho<\/p>\n

Ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh h\u01b0\u0303u hi\u0300nh<\/p>\n

Ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh vo\u0302 hi\u0300nh<\/p>\n

B\u00e2\u0301t \u0111\u1ecd\u0302ng sa\u0309n \u0111\u00e2\u0300u t\u01b0<\/span><\/p>\n

Thue\u0302 ta\u0300i sa\u0309n<\/p>\n

K\u00ea\u0301 toa\u0301n ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0<\/span> va\u0300o co\u0302ng ty lie\u0302n k\u00ea\u0301t\u00a0<\/p>\n

Tho\u0302ng tin ta\u0300i chi\u0301nh va\u0300 nh\u01b0\u0303ng khoa\u0309n go\u0301p v\u00f4\u0301n lie\u0302n doanh<\/p>\n

A\u0309nh h\u01b0<\/span>\u01a1\u0309ng cu\u0309a vi\u1eb9\u0302c thay \u0111\u00f4\u0309i t\u1ec9 gia\u0301 h\u00f4\u0301i \u0111oa\u0301i\u00a0<\/p>\n

H\u01a1\u0323p nh\u00e2\u0301t kinh doanh<\/p>\n

Doanh thu va\u0300 thu nh\u1ea1\u0302p kha\u0301c<\/p>\n

H\u01a1\u0323p \u0111\u00f4\u0300ng xa\u0302y d\u01b0\u0323ng<\/p>\n

Chi phi\u0301 \u0111i vay<\/p>\n

Thu\u00ea\u0301 thu nh\u1ea1\u0302p doanh nghi\u1eb9\u0302p<\/p>\n

Ca\u0301c khoa\u0309n d\u01b0\u0323 pho\u0300ng, ta\u0300i sa\u0309n va\u0300 n\u01a1\u0323 ti\u00ea\u0300m ta\u0300ng\u00a0<\/p>\n

H\u01a1\u0323p \u0111\u00f4\u0300ng ba\u0309o hi\u00ea\u0309m<\/p>\n

Tri\u0300nh ba\u0300y ba\u0301o ca\u0301o ta\u0300i chi\u0301nh<\/p>\n

Tri\u0300nh ba\u0300y b\u00f4\u0309 sung ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cu\u0309a ca\u0301c nga\u0302n ha\u0300ng va\u0300 t\u00f4\u0309 ch\u01b0\u0301c ta\u0300i chi\u0301nh t\u01b0<\/span>o\u031bng t\u01b0\u0323<\/p>\n

Ca\u0301c s\u01b0\u0323 ki\u1eb9\u0302n pha\u0301t sinh sau nga\u0300y k\u00ea\u0301t thu\u0301c k\u00ec k\u00ea\u0301 toa\u0301n na\u0306m<\/p>\n

Ba\u0301o ca\u0301o l\u01b0<\/span>u chuy\u00ea\u0309n ti\u00ea\u0300n t\u1eb9\u0302<\/p>\n

Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh h\u01a1\u0323p nh\u00e2\u0301t va\u0300 k\u00ea\u0301 toa\u0301n khoa\u0309n \u0111\u00e2\u0300u t\u01b0<\/span> va\u0300o co\u0302ng ty con<\/p>\n

Tho\u0302ng tin v\u00ea\u0300 ca\u0301c be\u0302n lie\u0302n quan<\/p>\n

Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh gi\u01b0\u0303a nie\u0302n \u0111\u1ecd\u0302<\/p>\n

Ba\u0301o ca\u0301o b\u1ecd\u0302 ph\u1ea1\u0302n<\/p>\n

Thay \u0111\u00f4\u0309i chi\u0301nh sa\u0301ch k\u00ea\u0301 toa\u0301n, \u01b0<\/span>\u01a1\u0301c ti\u0301nh k\u00ea\u0301 toa\u0301n va\u0300 ca\u0301c sai so\u0301t<\/p>\n

La\u0303i tre\u0302n c\u00f4\u0309 phi\u00ea\u0301u<\/p>\n

Ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n do B\u1ecd\u0302 Ta\u0300i Chi\u0301nh ban ha\u0300nh b\u0103\u0300ng ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh cu\u0309a B\u1ecd\u0302 tr\u01b0<\/span>\u01a1\u0309ng B\u1ecd\u0302 ta\u0300i chi\u0301nh, ke\u0300m theo ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh \u0111o\u0301 la\u0300 ca\u0301c tho\u0302ng t\u01b0<\/span> h\u01b0<\/span>\u01a1\u0301ng d\u00e2\u0303n cu\u0309a B\u1ecd\u0302 ta\u0300i chi\u0301nh, h\u01b0<\/span>\u01a1\u0301ng d\u00e2\u0303n chi ti\u00ea\u0301t vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n.<\/p>\n

Lu\u1ea1\u0302t K\u00ea\u0301 toa\u0301n la\u0300 ha\u0300nh lang pha\u0301p l\u00ed<\/span> cho ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng k\u00ea\u0301 toa\u0301n no\u0301i chung, chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n \u0111i sa\u0302u h\u01b0<\/span>\u01a1\u0301ng d\u00e2\u0303n vi\u1eb9\u0302c ghi che\u0301p k\u00ea\u0301 toa\u0301n va\u0300 l\u1ea1\u0302p ba\u0301o ca\u0301o ta\u0300i chi\u0301nh trong ca\u0301c doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Nh\u01b0<\/span> v\u1ea1\u0302y, co\u0302ng vie\u0302c k\u00ea\u0301 toa\u0301n tr\u01b0<\/span>\u01a1\u0301c h\u00ea\u0301t pha\u0309i tua\u0302n thu\u0309 ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n va\u0300 kho\u0302ng vi pha\u0323m Lu\u1ea1\u0302t K\u00ea\u0301 toa\u0301n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u00f9ng, NXB Kinh t\u1ebf TP.HCM)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Standards) l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp 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\/34287"}],"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=34287"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34287\/revisions"}],"predecessor-version":[{"id":67946,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34287\/revisions\/67946"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}