{"id":4192,"date":"2025-11-19T17:21:09","date_gmt":"2025-11-19T17:21:09","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4192"},"modified":"2025-11-19T17:21:09","modified_gmt":"2025-11-19T17:21:09","slug":"%e9%80%9a%e9%81%94-99-2025-tt-btc-%e5%8f%b7%e3%81%ae%e4%b8%bb%e3%81%aa%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%ef%bc%88%e9%80%9a%e9%81%94-200-2014-tt-btc-%e3%81%ae%e4%bb%a3%e6%9b%bf%e3%80%812026%e5%b9%b41","status":"publish","type":"post","link":"https:\/\/www.parkerrussell.com.vn\/ja\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9\/%e9%80%9a%e9%81%94-99-2025-tt-btc-%e5%8f%b7%e3%81%ae%e4%b8%bb%e3%81%aa%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%ef%bc%88%e9%80%9a%e9%81%94-200-2014-tt-btc-%e3%81%ae%e4%bb%a3%e6%9b%bf%e3%80%812026%e5%b9%b41\/","title":{"rendered":"\u901a\u9054 99\/2025\/TT-BTC \u53f7\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff08\u901a\u9054 200\/2014\/TT-BTC \u306e\u4ee3\u66ff\u30012026\u5e741\u67081\u65e5\u65bd\u884c\uff09"},"content":{"rendered":"

\u901a\u9054 99\/2025\/TT-BTC <\/strong>\u53f7<\/strong>\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff08\u901a\u9054 200\/2014\/TT-BTC \u306e\u4ee3\u66ff\u30012026\u5e741\u67081\u65e5\u65bd\u884c\uff09<\/strong><\/h4>\n

1.1 \u9069\u7528\u7bc4\u56f2<\/strong>\u3068<\/strong>\u5bfe\u8c61<\/strong><\/p>\n

\u30fb\u9069\u7528\u5bfe\u8c61\uff1a\u8d85\u5c0f\u898f\u6a21\u4f01\u696d\u3092\u9664\u304f\u3059\u3079\u3066\u306e\u4f01\u696d\u5f62\u614b\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u7279\u306b\u3001\u9069\u7528\u7bc4\u56f2\u304c FDI \u4f01\u696d\u306b\u3082\u62e1\u5927\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u30cb\u30fc\u30ba\u304a\u3088\u3073\u904b\u7528\u80fd\u529b\u306b\u5fdc\u3058\u3066\u3001IFRS \u306e\u5168\u9762\u9069\u7528\u307e\u305f\u306f\u90e8\u5206\u9069\u7528\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u70b9\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n

\u30fb\u9069\u7528\u7bc4\u56f2\uff1aIFRS \u306b\u8fd1\u4f3c\u3059\u308b\u5185\u5bb9\u3068\u306a\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS 2025\uff09\u3068 IFRS \u306e\u8abf\u548c\u30fb\u7d71\u4e00\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n

1.2 <\/strong>\u4f1a\u8a08\u52d8\u5b9a\u79d1\u76ee\u4f53\u7cfb\uff08\u901a\u9054\u6dfb\u4ed8\u306e<\/strong>11<\/strong>\u6761\u3001\u4ed8\u9332<\/strong>II<\/strong>\uff09<\/strong><\/p>\n

\u30fb\u4f01\u696d\u306b\u3088\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306b\u3064\u3044\u3066<\/p>\n

\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u696d\u52d9\u7279\u6027\u306b\u5fdc\u3058\u3066\u4f1a\u8a08\u52d8\u5b9a\u79d1\u76ee\u3092\u8a2d\u8a08\u30fb\u8ffd\u52a0\u30fb\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3001\u5f93\u6765\u306e\u3088\u3046\u306b\u8ca1\u52d9\u7701\u306e\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5c4a\u51fa\u306e\u307f\u3067\u8db3\u308a\u308b\u3002<\/p>\n

\u30fb\u52d8\u5b9a\u79d1\u76ee\u4f53\u7cfb\u306e\u69cb\u9020\uff1a\u52d8\u5b9a\u79d1\u76ee\u4f53\u7cfb\u306f\u518d\u7de8\u3055\u308c\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u8cc7\u672c\u30fb\u640d\u76ca\u30fb\u305d\u306e\u4ed6\u306e\u6027\u8cea\u306b\u57fa\u3065\u304f 9\u3064\u306e\u30b0\u30eb\u30fc\u30d7 \u306b\u6574\u7406\u3055\u308c\u305f\u3002<\/p>\n

\u30fb\u65b0\u8a2d\u3055\u308c\u305f\u52d8\u5b9a\u79d1\u76ee<\/p>\n

    \n
  • \u52d8\u5b9a\u79d1\u76ee137\u3000\u767a\u751f\u4e3b\u7fa9\u306b\u3088\u308b\u672a\u5b9f\u73fe\u53ce\u76ca\uff08\u7e70\u5ef6\u53ce\u76ca\uff09<\/li>\n
  • \u52d8\u5b9a\u79d1\u76ee246\u3000\u9577\u671f\u524d\u6255\u8cbb\u7528<\/li>\n
  • \u52d8\u5b9a\u79d1\u76ee351\u3000\u5f15\u5f53\u8ca0\u50b5<\/li>\n<\/ul>\n

    \u30fb\u52d8\u5b9a\u79d1\u76ee\u540d\u306e\u5909\u66f4<\/p>\n

    \"\"<\/p>\n

    1.3 \u8ca1\u52d9\u8af8\u8868\uff08\u7b2c17\u6761\uff09 <\/strong><\/p>\n

    \u30fb<\/strong>\u8ca1\u52d9\u8af8\u8868\u540d\u79f0\u306e\u5909\u66f4<\/strong><\/p>\n

      \n
    • \u8ca1\u653f\u72b6\u614b\u5831\u544a\u66f8\uff08Balance Sheet \u76f8\u5f53\uff09<\/li>\n
    • \u7d4c\u55b6\u6210\u7e3e\u5831\u544a\u66f8\uff08Income Statement \u76f8\u5f53\uff09<\/li>\n
    • \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08Cash Flow Statement\uff09<\/li>\n
    • \u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18\uff08Notes to Financial Statements\uff09<\/li>\n<\/ul>\n

      \u30fb\u7d99\u7d9a\u4f01\u696d\u3067\u306f\u306a\u3044\u5834\u5408\u306e\u8ca1\u52d9\u8af8\u8868\u30bb\u30c3\u30c8\uff1a\u4ee5\u4e0b\u306e<\/strong>\u30d5\u30a9\u30fc\u30e0<\/strong>\u3092\u542b\u3080<\/strong><\/p>\n

        \n
      • B01-DNKLT<\/li>\n
      • B02-DNKLT<\/li>\n
      • B03-DNKLT<\/li>\n
      • B09-DNKLT<\/li>\n<\/ul>\n

        \u30fb\u8868\u793a\u57fa\u6e96<\/strong><\/p>\n

        \u901a\u9054\u3067\u306f\u3001\u55b6\u696d\u5229\u76ca\u3068\u305d\u306e\u4ed6\u306e\u5229\u76ca\u3092\u660e\u78ba\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3059\u308b\u3002<\/p>\n

        \u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff1aOther Comprehensive Income\uff09\u306e\u9805\u76ee\u3092\u8ffd\u52a0<\/p>\n

        1.4 <\/strong>\u901a\u8ca8\u5358\u4f4d\uff08\u7b2c<\/strong>4<\/strong>\u6761\uff09<\/strong><\/p>\n

        \u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u901a\u8ca8\u306f \u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff08VND\uff09 \u3068\u3059\u308b\u3002\u4f01\u696d\u306f\u3001\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308a\u3001\u4ed6\u306e\u901a\u8ca8\u3092\u9078\u629e\u53ef\u80fd\u3067\u3042\u308b\u3002\u5916\u8ca8\u4f1a\u8a08\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u9078\u629e\u7406\u7531\u3068\u6839\u62e0\u3092 \u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18 \u306b\u660e\u78ba\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u3002<\/p>\n

        1.5 <\/strong>\u8a8d\u8b58\u3001\u6e2c\u5b9a<\/strong>\u3001<\/strong>\u8868\u793a\uff08\u7b2cB\u7bc0\uff1a\u4f1a\u8a08\u65b9\u91dd<\/strong>\u3068<\/strong>\u65b9\u6cd5\uff09<\/strong><\/p>\n

        \u58f2\u4e0a\u306e<\/strong>\u8a08\u4e0a<\/strong><\/p>\n

        \u30fb\u4f01\u696d\u306f\u3001\u5404\u5951\u7d04\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u3092\u7279\u5b9a\u3059\u308b\u3002<\/p>\n

        \u30fb\u5404\u7fa9\u52d9\u306e\u4fa1\u5024\u3092\u672c\u8cea\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u30fb\u914d\u5206\u3059\u308b\u3002<\/p>\n

        \u30fb\u8ca9\u58f2\u53d6\u5f15\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u6642\u70b9\u3092\u7279\u5b9a\u3059\u308b\u3002<\/p>\n

        \u68da\u5378\u8cc7\u7523<\/strong><\/p>\n

        \u68da\u5378\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\uff08NRV\uff1aNet Realizable Value\uff09\u306e\u4f4e\u3044\u65b9\u3067\u8a55\u4fa1\u3059\u308b\u898f\u5b9a\u3092\u8ffd\u52a0\u3059\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u5b9f\u614b\u4fa1\u5024\u3092\u53cd\u6620\u3057\u3001\u4fdd\u5b88\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3002<\/p>\n

        \u56fa\u5b9a\u8cc7\u7523<\/strong><\/p>\n

        \u30fb\u516c\u6b63\u4fa1\u5024\u30e2\u30c7\u30eb\u306e\u9078\u629e\u3092\u8a8d\u3081\u308b\u3002<\/p>\n

        \u30fb\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u516c\u6b63\u4fa1\u5024\u306e\u7b97\u5b9a\u6839\u62e0\u3092\u660e\u78ba\u306b\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3002<\/p>\n

        \u30fb\u5c02\u9580\u8a55\u4fa1\u6a5f\u95a2\u306b\u3088\u308b\u8a55\u4fa1\u984d\u306b\u57fa\u3065\u304d\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

        \u91d1\u878d\u5546\u54c1<\/strong>\u3068<\/strong>\u5f15\u5f53\u91d1\uff08IFRS 9<\/strong>\u3068<\/strong>IFRS 37<\/strong>\uff09<\/strong><\/p>\n

        \u30fb\u91d1\u878d\u5546\u54c1\u306f\u3001\u4fdd\u6709\u76ee\u7684\uff08\u58f2\u8cb7\u307e\u305f\u306f\u53d6\u5f15\uff09\u306b\u5fdc\u3058\u3066\u5206\u985e\u3059\u308b\u3002<\/p>\n

        \u30fb\u50b5\u6a29\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3001\u50b5\u6a29\u306e\u671f\u9650\u69cb\u9020\u306b\u57fa\u3065\u304d\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n

        \u30fb\u6f5c\u5728\u7684\u306a\u7fa9\u52d9\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3002\u4f8b\uff1a\u4f01\u696d\u518d\u7de8\u306b\u4f34\u3046\u5f15\u5f53\u91d1\u3001\u9ad8\u30ea\u30b9\u30af\u5951\u7d04\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u3001\u88fd\u54c1\u30fb\u5546\u54c1\u30fb\u5efa\u8a2d\u5de5\u4e8b\u306b\u95a2\u3059\u308b\u4fdd\u8a3c\u5f15\u5f53\u91d1\u306a\u3069<\/p>\n

        1.6 <\/strong>\u305d\u306e\u4ed6\u306e\u6ce8\u76ee\u65b0\u898f\u898f\u5b9a<\/strong><\/p>\n

        \u30fb\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u306e\u5206\u985e\u3092\u3001\u5f93\u6765\u306e\u300c\u6a5f\u80fd\u5225\u300d\u3067\u306f\u306a\u304f \u53d6\u5f15\u306e\u6027\u8cea\u5225 \u306b\u518d\u5206\u985e\u3059\u308b\u3002<\/p>\n

        \u30fb\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u70ba\u66ff\u30ea\u30b9\u30af\u304a\u3088\u3073\u6c7a\u6e08\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b \u6ce8\u8a18\u958b\u793a\u7fa9\u52d9 \u3092\u8ffd\u52a0\u3059\u308b\u3002<\/p>\n

        \u30fb\u4e0a\u5834\u4f01\u696d\u3068\u5927\u898f\u6a21\u306a\u5916\u8cc7\u7cfb\u4f01\u696d\uff08FDI\uff09\u306f\u30012030\u5e74\u307e\u3067\u306b \u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09 \u3078\u306e\u79fb\u884c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<\/p>\n

        \u30fb2023\u5e74\u96fb\u5b50\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304d\u3001\u8a3c\u6191\u304a\u3088\u3073\u96fb\u5b50\u4f1a\u8a08\u5e33\u7c3f\u306e \u6a19\u6e96\u5316 \u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n

        \u30fb\u901a\u9054200\u53f7\u304b\u3089\u901a\u905499\u53f7\u3078\u306e \u52d8\u5b9a\u79d1\u76ee\u756a\u53f7\u5909\u63db\u8868\uff08\u9644\u5c5e\u66f8\uff09 \u3092\u5236\u5b9a\u3059\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

        \u901a\u9054 99\/2025\/TT-BTC \u53f7\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff08\u901a\u9054 200\/2014\/TT-BTC \u306e\u4ee3\u66ff\u30012026\u5e741\u67081\u65e5\u65bd\u884c\uff09 1.1 \u9069\u7528\u7bc4\u56f2\u3068\u5bfe\u8c61 \u30fb\u9069\u7528\u5bfe\u8c61\uff1a\u8d85\u5c0f\u898f\u6a21\u4f01\u696d\u3092\u9664\u304f\u3059\u3079\u3066\u306e\u4f01\u696d\u5f62\u614b\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u7279\u306b\u3001\u9069\u7528…<\/p>\n","protected":false},"author":4,"featured_media":2734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-4192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-60"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/posts\/4192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/comments?post=4192"}],"version-history":[{"count":1,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/posts\/4192\/revisions"}],"predecessor-version":[{"id":4197,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/posts\/4192\/revisions\/4197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/media\/2734"}],"wp:attachment":[{"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/media?parent=4192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/categories?post=4192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/ja\/wp-json\/wp\/v2\/tags?post=4192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}