Vietnamese Accounting Standard
Accounting Law
Accounting Law THE NATIONAL ASSEMBLY No.03/2003/QH11 SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness Hanoi, June 17, 2003 ACCOUNTING LAW THE STATE PRESIDENT OF THE SOCIALIST REPUBLIC OF...
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Standard No. 01 GENERAL STANDARD
Standard No. 01 GENERAL STANDARD GENERAL PROVISIONS 01. This standard aims to prescribe and guide the basic accounting principles and requirements, elements of the enterprises’ financial statements and the recognition thereof, in order to: a/ Serve as a basis for formulating and...
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Standard No. 02 INVENTORIES
Standard No. 2 INVENTORIES GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and method of accounting the inventories, including: determination of the value of inventories and accounting it as expense; the marking-down of inventories to suit the net realizable...
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Standard No. 03 TANGIBLE FIXED ASSETS
Standard No. 03 TANGIBLE FIXED ASSETS GENERAL PROVISIONS 01. This standard aims to prescribe and guide the accounting principles and methods applicable to tangible fixed assets, including criteria of tangible fixed assets, the time of recognition and determination of initial value, costs...
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Standard No. 04 INTANGIBLE FIXED ASSETS
Standard No. 04 INTANGIBLE FIXED ASSETS GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods of accounting intangible fixed assets, including: criteria of intangible fixed assets, time of recognition and determination of the initial value, costs...
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Standard No. 05 INVESTMENT PROPERTY
STANDARD 05 INVESTMENT PROPERTY general The objective of this standard is to prescribe the accounting policies and procedures in relation to investment property including recognition criteria, initial measurement, subsequent expenditure, transfer, disposal and other guidelines for...
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Standard No. 06 LEASES
Standard No. 06 LEASES GENERAL PROVISIONS 01. This standard aims to prescribe and guide for lessees and lessors the accounting principles and methods for financial lease and operating lease, serving as a basis for making accounting entries and financial statements. 02. This standard shall...
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Standard No. 07 ACCOUNTING FOR INVSTMENTS IN ASSOCIATES
STANDARD 07 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES General The objective of this Standard is to prescribe the accounting policies and procedures in relation to investments in associates, including: recognition of investments in associates in separate financial statement of...
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Standard No. 08 FINANCIAL REPORTING OF INTEREST IN JOINT VENTURES
STANDARD No. 08 FINANCIAL REPORTING OF INTEREST IN JOINT VENTURES general The objective of this standard is to prescribe the accounting policies and procedures in relation to interests in joint ventures, including the forms of joint venture, and venturers’ separate financial...
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Standard No. 10 EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
Standard No. 10 EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES GENERAL PROVISIONS 01. This standard aims to prescribe and guide the principles and methods of accounting the effects of changes in foreign exchange rates, applicable to enterprises which have foreign currency transactions or...
rating 08 Nov, 2012 Views: 5696 Comments: 0

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