{"id":2637,"date":"2023-10-17T15:46:21","date_gmt":"2023-10-17T08:46:21","guid":{"rendered":"https:\/\/mavietnam.vn\/the-role-and-applicatory-scope-of-the-vietnamese-accounting-standards\/"},"modified":"2023-12-05T10:22:48","modified_gmt":"2023-12-05T03:22:48","slug":"4-vai-tro-va-pham-vi-ap-dung-cua-tieu-chuan-ke-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/mavietnam.vn\/vi\/4-vai-tro-va-pham-vi-ap-dung-cua-tieu-chuan-ke-toan-viet-nam\/","title":{"rendered":"4 vai tr\u00f2 ch\u00ednh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n Vi\u1ec7t Nam"},"content":{"rendered":"

Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y nay, kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, kh\u00f4ng ch\u1ec9 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ea1o s\u1ef1 minh b\u1ea1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Trong b\u1ed1i c\u1ea3nh n\u00e0y, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng, \u0111\u1ecbnh h\u00ecnh c\u00e1ch c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd kh\u00e1m ph\u00e1 ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 vai tr\u00f2 quan tr\u1ecdng c\u1ee7a VAS trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/em><\/p>\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 l\u1eadp v\u00e0 gi\u1ea3i th\u00edch c\u00e1c th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c VAS<\/span><\/strong><\/span><\/h2>\n

T\u00ednh t\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, h\u1ec7 th\u1ed1ng VAS bao g\u1ed3m t\u1ed5ng c\u1ed9ng c\u00f3 26 chu\u1ea9n m\u1ef1c, c\u00f9ng v\u1edbi c\u00e1c Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c ph\u00e2n chia d\u1ef1a tr\u00ean ph\u1ea1m vi v\u00e0 m\u1ee5c ti\u00eau \u1ee9ng d\u1ee5ng. C\u1ee5 th\u1ec3:<\/p>\n

    \n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 01. Chu\u1ea9n m\u1ef1c chung<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 02. H\u00e0ng t\u1ed3n kho<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 03. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 04. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 05. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 06. Thu\u00ea t\u00e0i s\u1ea3n<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 07. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 08. Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 09. \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 10. H\u1ee3p nh\u1ea5t kinh doanh<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 11. Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 12. H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 13. Chi ph\u00ed \u0111i vay<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 14. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 15. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 16. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 17. Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 18. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 19. C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 20. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 21. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 22. Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 23. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 24. B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 25. Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/li>\n
  • Chu\u1ea9n m\u1ef1c s\u1ed1 26. L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

    Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh v\u00e0 t\u00e0i ch\u00ednh, nh\u01b0 c\u00f4ng ty ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n. C\u1ee5 th\u1ec3:<\/p>\n

    Theo v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd<\/strong><\/span><\/h3>\n

    L\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    Theo l\u0129nh v\u1ef1c kinh doanh<\/strong><\/span><\/h3>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n bao g\u1ed3m h\u1ea7u h\u1ebft c\u00e1c l\u0129nh v\u1ef1c kinh doanh, bao g\u1ed3m s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, th\u01b0\u01a1ng m\u1ea1i, ng\u00e2n h\u00e0ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, v\u1eadn t\u1ea3i, v\u00e0 nhi\u1ec1u ng\u00e0nh kh\u00e1c.<\/span><\/p>\n

    Theo quy m\u00f4 doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng t\u00f9y theo quy m\u00f4 doanh nghi\u1ec7p, c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean doanh thu, t\u00e0i s\u1ea3n, ho\u1eb7c c\u00e1c ti\u00eau ch\u00ed kh\u00e1c.<\/span><\/p>\n

    Theo \u0111i\u1ec1u ki\u1ec7n t\u00e0i ch\u00ednh<\/strong><\/span><\/h3>\n

    N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00e0i ch\u00ednh, h\u1ecd c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u01a1n, nh\u01b0 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n

    Theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau nh\u01b0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

    Vai tr\u00f2 c\u1ee7a VAS<\/strong><\/span><\/h2>\n
      \n
    • H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n: <\/strong>VAS cung c\u1ea5p h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u1eed l\u00fd c\u00e1c giao d\u1ecbch k\u1ebf to\u00e1n, v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin c\u00f3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>.<\/li>\n
    • H\u1ed7 tr\u1ee3 thu h\u00fat \u0111\u1ea7u t\u01b0: <\/strong>VAS gi\u00fap t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p tu\u00e2n th\u1ee7 VAS th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao b\u1edfi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf v\u00ec th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1<\/span>.<\/li>\n
    • \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: <\/strong>Vi\u1ec7c tu\u00e2n th\u1ee7 VAS l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd li\u00ean quan<\/span>.<\/li>\n
    • H\u1ed7 tr\u1ee3 trong ki\u1ec3m to\u00e1n:<\/strong> VAS l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam. C\u00e1c d\u1ef1 \u00e1n ki\u1ec3m to\u00e1n th\u01b0\u1eddng d\u1ef1a v\u00e0o c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span>.<\/li>\n<\/ul>\n

      Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u1ec1 ra chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u nh\u1eefng th\u00f4ng tin c\u00f3 trong b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00f3 c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p tr\u01b0\u1edbc c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh li\u00ean quan. Nh\u1edd \u0111\u00f3, VAS \u0111\u01b0\u1ee3c xem nh\u01b0 ph\u01b0\u01a1ng ti\u1ec7nquan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y nay, kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, kh\u00f4ng ch\u1ec9 \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ea1o s\u1ef1 minh b\u1ea1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh…<\/p>\n","protected":false},"author":123457,"featured_media":2635,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[39,64],"tags":[],"class_list":["post-2637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet","category-ke-toan-thue"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mavietnam.vn\/wp-content\/uploads\/2023\/10\/mavietnam-vietnamese-accounting-standard.jpg?fit=940%2C788&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/users\/123457"}],"replies":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/comments?post=2637"}],"version-history":[{"count":6,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2637\/revisions"}],"predecessor-version":[{"id":2857,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2637\/revisions\/2857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media\/2635"}],"wp:attachment":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media?parent=2637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/categories?post=2637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/tags?post=2637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}