{"id":2646,"date":"2023-10-17T16:19:25","date_gmt":"2023-10-17T09:19:25","guid":{"rendered":"https:\/\/mavietnam.vn\/ifrs-implementation-in-vietnam-building-a-bridge-to-international-investment\/"},"modified":"2023-12-05T10:13:18","modified_gmt":"2023-12-05T03:13:18","slug":"lo-trinh-trien-khai-ifrs-xay-dung-cau-noi-thu-hut-von-dau-tu-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/mavietnam.vn\/vi\/lo-trinh-trien-khai-ifrs-xay-dung-cau-noi-thu-hut-von-dau-tu-nuoc-ngoai\/","title":{"rendered":"L\u1ed9 tr\u00ecnh tri\u1ec3n khai IFRS: X\u00e2y d\u1ef1ng c\u1ea7u n\u1ed1i thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u ng\u00e0y nay, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f2i h\u1ecfi t\u00ednh chu\u1ea9n m\u1ef1c v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng s\u1ef1 ph\u00e1t tri\u1ec3n n\u00e0y, Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ch\u1ee7 \u0111\u1ec1 n\u00f3ng b\u1ecfng, l\u00e0m thay \u0111\u1ed5i c\u00e1ch c\u00e1c doanh nghi\u1ec7p tr\u00ean kh\u1eafp th\u1ebf gi\u1edbi th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u00ean h\u00e0nh tr\u00ecnh n\u00e0y, ch\u00fang ta s\u1ebd kh\u00e1m ph\u00e1 s\u00e2u h\u01a1n v\u1ec1 IFRS, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a n\u00f3 v\u00e0 t\u1ea7m \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng m\u00e0 n\u00f3 mang l\u1ea1i cho th\u1ebf gi\u1edbi k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh.<\/em><\/p>\n

\u0110\u1ecbnh ngh\u0129a<\/strong><\/span><\/h2>\n

Ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS):<\/strong><\/span> IFRS l\u00e0 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi H\u1ed9i \u0111\u1ed3ng Ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB). IFRS \u0111\u01b0\u1ee3c xem nh\u01b0 \u201cng\u00f4n ng\u1eef t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u\u201d h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, , c\u0169ng nh\u01b0 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o hi\u1ec3u th\u00f4ng tin c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n.<\/p>\n

L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n\n\n\n\n\n\n
Giai \u0111o\u1ea1n<\/strong><\/span><\/td>\nN\u1ed9i dung<\/strong><\/span><\/td>\n<\/tr>\n
\n

Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb
2020 – 2021<\/strong><\/span><\/p>\n<\/td>\n

B\u1ed9 T\u00e0i ch\u00ednh chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft nh\u01b0:<\/span><\/p>\n
    \n
  • C\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch IFRS ra ti\u1ebfng Vi\u1ec7t;<\/li>\n
  • X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng IFRS;<\/li>\n
  • X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh li\u00ean quan;<\/li>\n
  • \u0110\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c, quy tr\u00ecnh tri\u1ec3n khai cho c\u00e1c doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Giai \u0111o\u1ea1n t\u1ef1 nguy\u1ec7n
2022 – 2025<\/strong><\/span><\/p>\n<\/td>\n

M\u1ed9t s\u1ed1 doanh nghi\u1ec7p sau c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u1ef1a ch\u1ecdn:<\/strong><\/span><\/p>\n
    \n
  • C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc quy m\u00f4 l\u1edbn c\u00f3 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf;<\/li>\n
  • C\u00f4ng ty ni\u00eam y\u1ebft;<\/li>\n
  • C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn l\u00e0 c\u00f4ng ty m\u1eb9 ch\u01b0a ni\u00eam y\u1ebft;<\/li>\n
  • C\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS.<\/li>\n<\/ul>\n

    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang<\/strong><\/span><\/p>\n

      \n
    • C\u00e1c doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u1ef1a ch\u1ecdn<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c
Sau 2025<\/strong><\/span><\/p>\n<\/td>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 nhu c\u1ea7u, kh\u1ea3 n\u0103ng s\u1eb5n s\u00e0ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3<\/span>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

Nh\u1eefng \u01b0u \u0111i\u1ec3m khi \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n
    \n
  • T\u00ednh to\u00e0n c\u1ea7u v\u00e0 s\u1ef1 h\u1ee3p nh\u1ea5t:<\/strong><\/span> IFRS l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n c\u1ea7u, gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam h\u1ee3p nh\u1ea5t v\u1edbi quy t\u1eafc v\u00e0 ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p khi h\u1ecd mu\u1ed1n h\u1ee3p nh\u1ea5t v\u1edbi c\u00e1c c\u00f4ng ty qu\u1ed1c t\u1ebf ho\u1eb7c thu h\u00fat \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.\n<\/li>\n
  • T\u00ednh minh b\u1ea1ch:<\/strong> <\/span>S\u1eed d\u1ee5ng IFRS gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, b\u1edfi c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd, v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c th\u1ea5y d\u1ec5 d\u00e0ng so s\u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi c\u00e1c c\u00f4ng ty \u1edf c\u00e1c qu\u1ed1c gia kh\u00e1c.\n<\/li>\n
  • T\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n:<\/strong><\/span> \u00c1p d\u1ee5ng IFRS gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

    T\u1ed5ng k\u1ebft l\u1ea1i, vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia. IFRS kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng v\u00e0 ph\u00e1t tri\u1ec3n to\u00e0n di\u1ec7n. B\u1eb1ng vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 tri\u1ec3n khai IFRS m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 c\u01a1 h\u1ed9i theo k\u1ecbp \u0111\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u,g\u00f3p ph\u1ea7n n\u00e2ng cao h\u00ecnh \u1ea3nh kinh t\u1ebf qu\u1ed1c gia tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u ng\u00e0y nay, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f2i h\u1ecfi t\u00ednh chu\u1ea9n m\u1ef1c v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng s\u1ef1 ph\u00e1t tri\u1ec3n n\u00e0y, Ti\u00eau chu\u1ea9n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS)…<\/p>\n","protected":false},"author":123587,"featured_media":2644,"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,"_wpcom_ai_launchpad_first_post":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-2646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet","category-ke-toan-thue"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mavietnam.vn\/wp-content\/uploads\/2023\/10\/mavietnam-accounting-standard-iflr.jpg?fit=940%2C788&ssl=1","_links":{"self":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2646","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\/123587"}],"replies":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/comments?post=2646"}],"version-history":[{"count":6,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2646\/revisions"}],"predecessor-version":[{"id":2854,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2646\/revisions\/2854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media\/2644"}],"wp:attachment":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media?parent=2646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/categories?post=2646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/tags?post=2646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}