{"id":34524,"date":"2023-12-08T04:06:30","date_gmt":"2023-12-08T04:06:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chinh-sach-ke-toan-accounting-policies-la-gi.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"chinh-sach-ke-toan-accounting-policies-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chinh-sach-ke-toan-accounting-policies-la-gi.html","title":{"rendered":"Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n (Accounting Policies) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: kalixbandy.se<\/i><\/p>\n<\/div>\n<\/div>\n

Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n (Accounting Policies)<\/font><\/h2>\n

Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting Policies<\/b>.<\/p>\n

Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/b> l\u00e0 c\u00e1c nguy\u00ean t\u1eafc, c\u01a1 s\u1edf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

V\u00ed d\u1ee5: ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh c\u1ee7a d\u1ecbch v\u1ee5 cung c\u1ea5p trong nhi\u1ec1u k\u00ec k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed \u0111i vay…<\/p>\n

T\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/font><\/h3>\n

Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1.<\/p>\n

Tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u ho\u1eb7c cho ph\u00e9p ph\u00e2n lo\u1ea1i c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 th\u00e0nh c\u00e1c nh\u00f3m nh\u1ecf v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c nhau cho c\u00e1c nh\u00f3m n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed7i nh\u00f3m.<\/p>\n

Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/font><\/h3>\n

– Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n khi:<\/b><\/p>\n

+ C\u00f3 s\u1ef1 thay \u0111\u1ed5i theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/p>\n

+ C\u00f3 s\u1ef1 thay \u0111\u1ed5i s\u1ebd d\u1eabn \u0111\u1ebfn BCTC cung c\u1ea5p th\u00f4ng tin tin c\u1eady v\u00e0 th\u00edch h\u1ee3p h\u01a1n v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– Nh\u1eefng v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n:<\/b><\/p>\n

+ Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u01a1 b\u1ea3n so v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n \u0111\u00f3 \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc \u0111\u00e2y<\/p>\n

+ Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi cho c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n ch\u01b0a ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c kh\u00f4ng tr\u1ecdng y\u1ebfu<\/p>\n

– Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/b><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i c\u1ee5 th\u1ec3 hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u0111\u00f3<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 qui \u0111\u1ecbnh v\u1ec1 h\u1ed3i t\u1ed1 th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng phi h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n

(Theo\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Policies) l\u00e0 c\u00e1c nguy\u00ean t\u1eafc, c\u01a1 s\u1edf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1.\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\/34524"}],"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=34524"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34524\/revisions"}],"predecessor-version":[{"id":68068,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34524\/revisions\/68068"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}