{"id":4159,"date":"2025-11-19T16:39:15","date_gmt":"2025-11-19T16:39:15","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4159"},"modified":"2025-11-19T16:39:15","modified_gmt":"2025-11-19T16:39:15","slug":"du-thao-thong-tu-huong-dan-ap-dung-chuan-muc-ke-toan-quoc-te-ifrs-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/www.parkerrussell.com.vn\/vi\/tin-tuc\/du-thao-thong-tu-huong-dan-ap-dung-chuan-muc-ke-toan-quoc-te-ifrs-tai-viet-nam\/","title":{"rendered":"D\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf ifrs t\u1ea1i vi\u1ec7t nam"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>D\u1ef0 TH\u1ea2O TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN \u00c1P D\u1ee4NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N QU\u1ed0C T\u1ebe IFRS T\u1ea0I VI\u1ec6T NAM<\/strong><\/h4>\n<p><strong>5.1 \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/p>\n<p>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng, ngu\u1ed3n l\u1ef1c v\u00e0 c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng IFRS, trong \u0111\u00f3 c\u00f3 doanh nghi\u1ec7p th\u00e0nh vi\u00ean c\u1ee7a trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p FDI.<\/p>\n<p><strong>5.2 Th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n (IFRS) <\/strong><\/p>\n<ul>\n<li>\u00c1p d\u1ee5ng nguy\u00ean m\u1eabu t\u1ea5t c\u1ea3 c\u00e1c Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/li>\n<li>Duy tr\u00ec nh\u1ea5t qu\u00e1n vi\u1ec7c \u00e1p d\u1ee5ng IFRS trong \u00edt nh\u1ea5t m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/li>\n<li>L\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo IFRS 1, bao g\u1ed3m tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh v\u00e0 c\u00e1c n\u1ed9i dung chuy\u1ec3n \u0111\u1ed5i b\u1eaft bu\u1ed9c;<\/li>\n<li>T\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh trung th\u1ef1c, minh b\u1ea1ch v\u00e0 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch;<\/li>\n<li>Doanh nghi\u1ec7p khi \u00e1p d\u1ee5ng IFRS kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VAS (chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam);<\/li>\n<li>B\u00e1o c\u00e1o IFRS \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1p l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ec3 n\u1ed9p c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>5.3 K\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS v\u1eabn th\u1ef1c hi\u1ec7n k\u1ef3 l\u1eadp v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh;<\/li>\n<li>B\u00e1o c\u00e1o IFRS c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ed3ng th\u1eddi v\u1edbi b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><strong>5.4 Hi\u1ec7u l\u1ef1c v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng (d\u1ef1 ki\u1ebfn)<\/strong><\/p>\n<ul>\n<li>N\u1ebfu Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2027, th\u00ec c\u00e1c doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS s\u1ebd b\u1eaft \u0111\u1ea7u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf t\u1eeb n\u0103m 2028;<\/li>\n<li>\u0110\u1ebfn n\u0103m 2030, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd t\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 \u00e1p d\u1ee5ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh b\u01b0\u1edbc tri\u1ec3n khai ti\u1ebfp theo.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef0 TH\u1ea2O TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN \u00c1P D\u1ee4NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N QU\u1ed0C T\u1ebe IFRS T\u1ea0I VI\u1ec6T NAM 5.1 \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng, ngu\u1ed3n l\u1ef1c v\u00e0 c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng IFRS, trong \u0111\u00f3 c\u00f3 doanh nghi\u1ec7p th\u00e0nh vi\u00ean c\u1ee7a trung t\u00e2m&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3601,"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":[53],"tags":[],"class_list":["post-4159","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4159"}],"version-history":[{"count":1,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4159\/revisions"}],"predecessor-version":[{"id":4160,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4159\/revisions\/4160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/3601"}],"wp:attachment":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}