{"id":34586,"date":"2023-12-08T04:09:42","date_gmt":"2023-12-08T04:09:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-trong-yeu-full-disclosure-principle-la-gi.html"},"modified":"2023-12-23T20:57:35","modified_gmt":"2023-12-23T13:57:35","slug":"nguyen-tac-trong-yeu-full-disclosure-principle-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-trong-yeu-full-disclosure-principle-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu (Full Disclosure Principle) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu (Full Disclosure Principle)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Full Disclosure Principle <\/b>hay\u00a0Materiality Principle<\/b>. Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/i> c\u00f3 ngh\u0129a l\u00e0 trong ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng thu nh\u1eadp, chi ph\u00ed, k\u1ebft qu\u1ea3 cho ph\u00e9p k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng kh\u00f4ng quan tr\u1ecdng \u0111\u1ebfn k\u1ebft qu\u1ea3.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p (Matching principle)<\/b> l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u1ee9ng trong c\u00f9ng k\u00ec k\u1ebf to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a k\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady.<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

N\u1ed9i dung c\u1ee7a nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/b> \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong VAS 01 – Chu\u1ea9n m\u1ef1c chung nh\u01b0 sau:<\/p>\n

– Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n

– T\u00ednh tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 l\u1edbn v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ho\u1eb7c c\u00e1c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3.<\/p>\n

– T\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u1ea3 ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh.\u00a0<\/p>\n

M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu v\u00e0 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/font><\/span><\/h3>\n

Trong ch\u1eebng m\u1ef1c n\u00e0o \u0111\u00f3, nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/b> c\u00f3 s\u1ef1 \u0111\u1ed1i l\u1eadp v\u1edbi nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/b>.<\/p>\n

V\u00ed d\u1ee5, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng l\u00e0 lo\u1ea1i t\u01b0 li\u1ec7u lao \u0111\u1ed9ng nh\u1ecf kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng l\u1ea1i c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m v\u1eadn \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed1i gi\u1ed1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf s\u1ef1 d\u1ecbch chuy\u1ec3n d\u1ea7n gi\u00e1 tr\u1ecb v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eebng k\u00ec v\u00e0 v\u1eabn gi\u1eef h\u00ecnh th\u00e1i ho\u1ea1t \u0111\u1ed9ng ban \u0111\u1ea7u.<\/p>\n

Theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed c\u1ee7a t\u1eebng k\u00ec.<\/p>\n

Tuy nhi\u00ean, do gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 lao \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf n\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed c\u1ee7a m\u1ed9t k\u00ec v\u00e0 \u0111i\u1ec1u n\u00e0y kh\u00f4ng t\u1ea1o s\u1ef1 bi\u1ebfn \u0111\u1ed9ng l\u1edbn c\u1ee7a k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng k\u00ec \u0111\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu (ti\u1ebfng Anh: Full Disclosure Principle hay Materiality Principle) c\u00f3 ngh\u0129a l\u00e0 trong ghi nh\u1eadn v\u00e0 \u0111o l\u01b0\u1eddng thu nh\u1eadp, chi ph\u00ed, k\u1ebft qu\u1ea3 cho ph\u00e9p k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng kh\u00f4ng quan tr\u1ecdng \u0111\u1ebfn k\u1ebft qu\u1ea3.\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\/34586"}],"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=34586"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34586\/revisions"}],"predecessor-version":[{"id":68107,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34586\/revisions\/68107"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}