{"id":34727,"date":"2023-12-08T04:15:28","date_gmt":"2023-12-08T04:15:28","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thuyet-minh-bao-cao-tai-chinh-financial-statement-footnotes-la-gi.html"},"modified":"2023-12-23T20:58:11","modified_gmt":"2023-12-23T13:58:11","slug":"thuyet-minh-bao-cao-tai-chinh-financial-statement-footnotes-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thuyet-minh-bao-cao-tai-chinh-financial-statement-footnotes-la-gi.html","title":{"rendered":"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial statement footnotes) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n Investopedia<\/p>\n<\/div>\n<\/div>\n

Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial statement footnotes)<\/font><\/h2>\n

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

Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> ti\u1ebfng Anh l\u00e0 Financial statement footnotes<\/b>. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u1ea3i th\u00edch v\u00e0 b\u1ed5 sung th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u00ec b\u00e1o c\u00e1o m\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c kh\u00f4ng th\u1ec3 tr\u00ecnh b\u00e0y r\u00f5 v\u00e0 chi ti\u1ebft.<\/p>\n

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

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>\u00a0ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Theo ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh, c\u00e1c\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>\u00a0c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n

– B\u1ea3ng thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

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

Nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> bao g\u1ed3m:<\/p>\n

I- \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n

1- H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n<\/p>\n

2- L\u0129nh v\u1ef1c kinh doanh<\/p>\n

3- Ng\u00e0nh ngh\u1ec1 kinh doanh<\/p>\n

II- K\u00ec k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/b><\/p>\n

1- K\u00ec k\u1ebf to\u00e1n<\/p>\n

2- \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/p>\n

III- Chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/b><\/p>\n

1- Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/p>\n

2- Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/p>\n

IV- C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/b><\/p>\n

V- Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/p>\n

VI- Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/b><\/p>\n

\u00dd ngh\u0129a\u00a0<\/font><\/h3>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi khi \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u00f3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd gi\u00fap nh\u1eadn di\u1ec7n r\u00f5 h\u01a1n c\u00e1c kho\u1ea3n m\u1ee5c, c\u00e1c y\u1ebfu t\u1ed1 trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial statement footnotes) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.\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\/34727"}],"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=34727"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34727\/revisions"}],"predecessor-version":[{"id":68179,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34727\/revisions\/68179"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}