Vietnamese Accounting Standard
Standard No.11 BUSINESS COMBINATION
STANDARD 11 BUSINESS COMBINATION GENERAL The objective of this Standard is to prescribe the accounting policies and procedures in relation to business combinations using the purchase method. The acquirer recognizes identifiable assets and liabilities and contingent...
rating 08 Nov, 2012 Views: 4457 Comments: 0
Standard No. 14 TURNOVER AND OTHER INCOMES
Standard No. 14 TURNOVER AND OTHER INCOMES GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods of accounting turnover and other incomes, including turnover of different kinds, time of recognition of turnover, methods of accounting turnover and other...
rating 08 Nov, 2012 Views: 4988 Comments: 0
Standard No. 15 CONSTRUCTION CONTRACTS
Standard No. 15 CONSTRUCTION CONTRACTS GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods for accounting revenues and costs related to construction contracts, including: contents of revenues and costs of construction contracts; recognition of...
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Standard No. 16 BORROWING COSTS
Standard No. 16 BORROWING COSTS GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods for accounting borrowing costs, including: recognition of borrowing costs into production and/or business costs in the period; capitalization of borrowing costs when...
rating 08 Nov, 2012 Views: 30685 Comments: 0
Standard No.17 INCOME TAXES
STANDARD 17 INCOME TAXES (Issued in pursuance of the Minister of Finance Decision No. 12/2005/QD-BTC dated 15 February 2005) GENERAL The objective of this standard is to prescribe accounting principles and accounting treatment for income taxes. Accounting for income...
rating 04 Oct, 2012 Views: 4604 Comments: 0
Standard No.18 PROVISIONS, CONTINGENT ASSETS AND LIABILITIES
STANDARD 18 PROVISIONS, CONTINGENT ASSETS AND LIABILITIES GENERAL 01. The objective of this Standard is to prescribe the accounting policies and procedures in relation to provisions, contingent liabilities and contingent assets in terms of Recognition, Measurement, Reimbursements, Changes...
rating 08 Nov, 2012 Views: 6943 Comments: 0
Standard No.19 INSURANCE CONTRACT
STANDARD 19 INSURANCE CONTRACT GENERAL The objective of this Standard is to prescribe the accounting policies and procedures in relation to relevant elements and the recognition of these elements in the financial statements of an insurance company, including a) The method of...
rating 08 Nov, 2012 Views: 3673 Comments: 0
Standard No. 21 PRESENTATION OF FINANCIAL STATEMENTS
STANDARD 21 PRESENTATION OF FINANCIAL STATEMENTS GENERAL The objective of this Standard is to prescribe guidelines on general considerations and policies for the preparation and presentation of financial statements setting out the purposes, requirements and principles on...
rating 08 Nov, 2012 Views: 40232 Comments: 0
Standard No.22 DISCLOSURES IN FINANCIAL STATEMENTS OF BANKS AND SIMILAR FINANCIAL INSTITUTIONS
STANDARD 22 DISCLOSURES IN FINANCIAL STATEMENTS OF BANKS AND SIMILAR FINANCIAL INSTITUTIONS (Issued in pursuance of the Minister of Finance Decision No. 12/2005/QD-BTC dated 15 February 2005) GENERAL 01. The objective of this Standard is to prescribe and guide the...
rating 04 Oct, 2012 Views: 4777 Comments: 0
Standard No.23 Events after the balance sheet date
STANDARD 23 EVENTS AFTER THE BALANCE SHEET DATE GENERAL 01. The objective of this standard is to prescribe and provide guidelines for cases when an enterprise should adjust its financial statements, principles and method to adjust the financial statements for events after the...
rating 04 Oct, 2012 Views: 4334 Comments: 0

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