Trung tâm tư vấn tài chính kế toán và thuế https://tuvan.webketoan.vn/95/ https://tuvan.webketoan.vn/standard-no-21-presentation-of-financial-statements_626.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:06:25 +0700 https://tuvan.webketoan.vn/standard-no18-provisions-contingent-assets-and-liabilities_637.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:05:00 +0700 https://tuvan.webketoan.vn/standard-no19-insurance-contract_639.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:04:35 +0700 https://tuvan.webketoan.vn/standard-no-16-borrowing-costs_620.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:03:12 +0700 https://tuvan.webketoan.vn/standard-no-15-construction-contracts_619.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:02:39 +0700 https://tuvan.webketoan.vn/standard-no-14-turnover-and-other-incomes_614.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:02:13 +0700 https://tuvan.webketoan.vn/standard-no11-business-combination_636.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 14:01:21 +0700 https://tuvan.webketoan.vn/standard-no-10-effects-of-changes-in-foreign-exchange-rates_618.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 13:59:41 +0700 https://tuvan.webketoan.vn/standard-no-06-leases_616.html 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... Vietnamese Accounting Standard Thu, 08 Nov 2012 13:56:12 +0700 https://tuvan.webketoan.vn/accounting-law_630.html Accounting Law THE NATIONAL ASSEMBLY No.03/2003/QH11 SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness Hanoi, June 17, 2003 ACCOUNTING LAW ... Vietnamese Accounting Standard Wed, 31 Oct 2012 02:49:11 +0700 https://tuvan.webketoan.vn/standard-no17-income-taxes_629.html 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... Vietnamese Accounting Standard Thu, 04 Oct 2012 07:01:03 +0700 https://tuvan.webketoan.vn/standard-no22-disclosures-in-financial-statements-of-banks-and-similar-financial-institutions_631.html 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... Vietnamese Accounting Standard Thu, 04 Oct 2012 07:00:42 +0700 https://tuvan.webketoan.vn/standard-no23-events-after-the-balance-sheet-date_632.html 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... Vietnamese Accounting Standard Thu, 04 Oct 2012 07:00:15 +0700 https://tuvan.webketoan.vn/standard-no27-interim-financial-reporting_633.html STANDARD 27 INTERIM FINANCIAL REPORTING (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 the minimum... Vietnamese Accounting Standard Thu, 04 Oct 2012 07:00:04 +0700 https://tuvan.webketoan.vn/standard-no28-segment-reporting_634.html STANDARD 28 SEGMENT REPORTING GENERAL 01. The objective of this Standard is to establish principles for reporting financial information by segment information about the different types of products and services an enterprise... Vietnamese Accounting Standard Thu, 04 Oct 2012 06:59:52 +0700