<\/a>IFRS l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\nIFRS (vi\u1ebft t\u1eaft c\u1ee7a International Financial Reporting Standards<\/strong> – Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf<\/em>) l\u00e0 m\u1ed9t b\u1ed9 c\u00e1c quy t\u1eafc, chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB) – t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 uy t\u00edn to\u00e0n c\u1ea7u thi\u1ebft k\u1ebf v\u00e0 ban h\u00e0nh.<\/p>\n\n\n\n![\"khai-niem-ifrs\"](\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/word-image-9956-2.png\" "\\"\\"")
Kh\u00e1i ni\u1ec7m IFRS<\/em><\/figcaption><\/figure>\n<\/div>\n\n\nV\u1ec1 c\u01a1 b\u1ea3n, IFRS \u0111\u01b0\u1ee3c t\u1ea1o ra nh\u1eb1m x\u00e2y d\u1ef1ng m\u1ed9t khu\u00f4n kh\u1ed5 k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n th\u1ebf gi\u1edbi, gi\u00fap c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean minh b\u1ea1ch, d\u1ec5 so s\u00e1nh v\u00e0 d\u1ec5 hi\u1ec3u h\u01a1n, kh\u00f4ng ch\u1ec9 v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n
Kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n kh\u00e1c – \u0111\u1eb7t ra quy t\u1eafc chi ti\u1ebft cho t\u1eebng ng\u00e0nh, IFRS t\u1eadp trung v\u00e0o c\u00e1c h\u01b0\u1edbng d\u1eabn chung v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u1eeb \u0111\u00f3, IFRS mang l\u1ea1i s\u1ef1 linh ho\u1ea1t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Hi\u1ec7n nay, IFRS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i t\u1ea1i h\u01a1n 140 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/p>\n\n\n\n
B\u00ean c\u1ea1nh IFRS, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 g\u1eb7p c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan nh\u01b0 IAS (International Accounting Standards<\/strong>) – Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf hay VAS (Vietnamese Accounting Standards<\/strong>) – Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ri\u00eang t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<\/a>Vai tr\u00f2 c\u1ee7a IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n\n\n\nIFRS mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch kh\u00f4ng ch\u1ec9 cho ng\u00e0nh k\u1ebf to\u00e1n m\u00e0 c\u00f2n cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 vai tr\u00f2 n\u1ed5i b\u1eadt.<\/p>\n\n\n\n
<\/a>1. IFRS l\u00e0 \u201cng\u00f4n ng\u1eef\u201d chung trong k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\nTrong b\u1ed1i c\u1ea3nh kinh doanh to\u00e0n c\u1ea7u, IFRS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201cng\u00f4n ng\u1eef chung\u201d gi\u00fap c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u1ea5t l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t chu\u1ea9n m\u1ef1c gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n
<\/a>2. T\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/strong><\/h3>\n\n\n\nVi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam x\u00e2y d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd chu\u1ea9n m\u1ef1c cho k\u1ebf to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/p>\n\n\n\n
<\/a>3. Th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\nIFRS \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c \u0111\u1ebfn c\u1ea3 th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p v\u00e0 th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p.<\/p>\n\n\n\n
\n- Th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p: <\/strong>Cung c\u1ea5p c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng cho c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh nh\u01b0 h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai v\u00e0 h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn.<\/li>\n\n\n\n
- Th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p: <\/strong>Th\u00fac \u0111\u1ea9y \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh nh\u01b0 ch\u1ee9ng kho\u00e1n, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n n\u00e2ng h\u1ea1ng th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n
![\"vai-tro-cua-ifrs-tai-viet-nam\"](\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/word-image-9956-3.png\" "\\"\\"")
Vai tr\u00f2 c\u1ee7a IFRS t\u1ea1i Vi\u1ec7t Nam<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<\/a>4. N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/strong><\/h3>\n\n\n\nIFRS y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean BCTC ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t thay v\u00ec h\u00ecnh th\u1ee9c, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u sai l\u1ec7ch th\u00f4ng tin. C\u00e1c doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh chi ti\u1ebft v\u1ec1 r\u1ee7i ro nh\u01b0 r\u1ee7i ro t\u00edn d\u1ee5ng hay r\u1ee7i ro kinh doanh<\/a>, gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0, t\u0103ng t\u00ednh so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n\n\n\n<\/a>5. H\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb v\u00e0 d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3<\/strong><\/h3>\n\n\n\nIFRS gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 cung c\u1ea5p c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 d\u1ef1 b\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai. Th\u00f4ng tin chi ti\u1ebft n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/p>\n\n\n\n
<\/a>6. \u0110em l\u1ea1i l\u1ee3i \u00edch d\u00e0i h\u1ea1n d\u00f9 ph\u00e1t sinh chi ph\u00ed ban \u0111\u1ea7u<\/strong><\/h3>\n\n\n\nVi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u00f3 th\u1ec3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u1edbn cho vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Tuy nhi\u00ean, l\u1ee3i \u00edch d\u00e0i h\u1ea1n nh\u01b0 minh b\u1ea1ch h\u00f3a th\u00f4ng tin, thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea3i thi\u1ec7n qu\u1ea3n tr\u1ecb s\u1ebd v\u01b0\u1ee3t xa chi ph\u00ed ban \u0111\u1ea7u, g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh, b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n
<\/a>Danh s\u00e1ch t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS<\/strong><\/h2>\n\n\n\n\n- IFRS 1 – First-time Adoption of International Financial Reporting Standards<\/strong>
Y\u00eau c\u1ea7u l\u1eadp m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) ho\u00e0n ch\u1ec9nh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o IFRS \u0111\u1ea7u ti\u00ean v\u00e0 k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n\n\n\n- IFRS 2 – Share-based Payment<\/strong>
Y\u00eau c\u1ea7u ghi nh\u1eadn c\u00e1c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n- IFRS 3 – Business Combinations<\/strong>
Thi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u v\u1ec1 c\u00e1ch th\u1ee9c b\u00ean th\u00e2u t\u00f3m trong h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n\n\n\n- IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations<\/strong>
Quy \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n.<\/li>\n\n\n\n- IFRS 6 – Exploration for and Evaluation of Mineral Assets<\/strong>
Quy \u0111\u1ecbnh c\u00e1c kh\u00eda c\u1ea1nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn chi ph\u00ed th\u0103m d\u00f2, \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n.<\/li>\n\n\n\n- IFRS 7 – Financial Instruments: Disclosures<\/strong>
Y\u00eau c\u1ea7u th\u00f4ng tin thuy\u1ebft minh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ea7m quan tr\u1ecdng, b\u1ea3n ch\u1ea5t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd.<\/li>\n\n\n\n- IFRS 8 – Operating Segments<\/strong>
Y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, kh\u00e1ch h\u00e0ng ch\u00ednh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd.<\/li>\n\n\n\n- IFRS 9 – Financial Instruments<\/strong>
\u0110\u1ec1 c\u1eadp \u0111\u1ebfn ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i tr\u1ea3, ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 \u0111\u00e1nh gi\u00e1 ti\u1ebfp theo.<\/li>\n\n\n\n- IFRS 10 – Consolidated Financial Statements<\/strong>
Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t khi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t m\u1ed9t ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n\n\n\n- IFRS 11 – Joint Arrangements<\/strong>
Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch trong h\u1ee3p t\u00e1c li\u00ean doanh.<\/li>\n\n\n\n- IFRS 12 – Disclosure of Interests in Other Entities<\/strong>
Y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1ec1 b\u1ea3n ch\u1ea5t, r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch t\u1ea1i c\u00e1c b\u00ean li\u00ean quan v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c l\u1ee3i \u00edch n\u00e0y.<\/li>\n\n\n\n- IFRS 13 – Fair Value Measurement
<\/strong> X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, \u0111\u01b0a ra khu\u00f4n kh\u1ed5 \u0111o l\u01b0\u1eddng v\u00e0 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 c\u00e1c ph\u00e9p \u0111o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/li>\n\n\n\n- IFRS 14 – Regulatory Deferral Accounts
<\/strong> Quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ti\u1ebft t\u1ef7 gi\u00e1.<\/li>\n\n\n\n- IFRS 15 – Revenue from Contracts with Customers
<\/strong> Cung c\u1ea5p m\u00f4 h\u00ecnh ghi nh\u1eadn doanh thu to\u00e0n di\u1ec7n cho c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n- IFRS 16 – Leases
<\/strong> Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n\n\n\n- IFRS 17 – Insurance Contracts
<\/strong> Quy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/li>\n<\/ol>\n\n\n\n<\/a>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u00e0 IAS<\/strong><\/h2>\n\n\n\nIFRS v\u00e0 IAS l\u00e0 hai h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, nh\u01b0ng ch\u00fang c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 v\u1ec1 vai tr\u00f2, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 \u0111i\u1ec3m kh\u00e1c nhau n\u1ed5i b\u1eadt gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y.<\/p>\n\n\n\n
<\/a>1. Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd<\/h3>\n\n\n\n\n- IAS (International Accounting Standards): <\/strong>\u0110\u01b0\u1ee3c ph\u00e1t h\u00e0nh tr\u01b0\u1edbc n\u0103m 2001 b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASC).<\/li>\n\n\n\n
- IFRS (International Financial Reporting Standards):<\/strong> \u0110\u01b0\u1ee3c ph\u00e1t h\u00e0nh t\u1eeb n\u0103m 2001 tr\u1edf \u0111i b\u1edfi H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB), k\u1ebf th\u1eeba v\u00e0 m\u1edf r\u1ed9ng t\u1eeb IAS.<\/li>\n<\/ul>\n\n\n\n
<\/a>2. Ph\u1ea1m vi v\u00e0 m\u1ee5c ti\u00eau \u00e1p d\u1ee5ng<\/h3>\n\n\n\n\n- IAS: <\/strong>T\u1eadp trung v\u00e0o vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft.<\/li>\n\n\n\n
- IFRS: <\/strong>H\u01b0\u1edbng t\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng khu\u00f4n kh\u1ed5 to\u00e0n di\u1ec7n, nh\u1ea5n m\u1ea1nh t\u00ednh minh b\u1ea1ch, th\u1ed1ng nh\u1ea5t v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh tr\u00ean to\u00e0n c\u1ea7u.<\/li>\n<\/ul>\n\n\n\n
<\/a>3. C\u00e1ch ti\u1ebfp c\u1eadn<\/h3>\n\n\n\n\n- IAS:<\/strong> Ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean c\u00e1c quy t\u1eafc c\u1ee5 th\u1ec3, \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ri\u00eang l\u1ebb.<\/li>\n\n\n\n
- IFRS:<\/strong> \u01afu ti\u00ean ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc, \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn linh ho\u1ea1t \u0111\u1ec3 \u00e1p d\u1ee5ng tr\u00ean nhi\u1ec1u ng\u00e0nh kh\u00e1c nhau.<\/li>\n<\/ul>\n\n\n\n
<\/a>4. S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c<\/h3>\n\n\n\n\n- IAS:<\/strong> Bao g\u1ed3m 41 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh, trong \u0111\u00f3 nhi\u1ec1u chu\u1ea9n m\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c s\u1eeda \u0111\u1ed5i b\u1edfi IFRS.<\/li>\n\n\n\n
- IFRS:<\/strong> \u0110\u01b0\u1ee3c m\u1edf r\u1ed9ng v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi c\u00e1c xu h\u01b0\u1edbng kinh t\u1ebf hi\u1ec7n nay.<\/li>\n<\/ul>\n\n\n\n
![\"diem-khac-biet-giua-ifrs-va-ias\"](\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/word-image-9956-4.png\" "\\"\\"")
\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u00e0 IAS<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<\/a>5. Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt<\/h3>\n\n\n\n\n- IAS:<\/strong> \u00cdt \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, do c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam.<\/li>\n\n\n\n
- IFRS:<\/strong> Th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi nh\u1eefng thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh to\u00e0n c\u1ea7u.<\/li>\n<\/ul>\n\n\n\n
<\/a>6. Ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/h3>\n\n\n\n\n- IAS:<\/strong> \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf ban \u0111\u1ea7u \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/li>\n\n\n\n
- IFRS:<\/strong> \u0110ang \u0111\u01b0\u1ee3c Vi\u1ec7t Nam tri\u1ec3n khai \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m \u0111\u1ec3 t\u1eebng b\u01b0\u1edbc h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n\n\n\n
<\/a>3 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n\n\n\nL\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh ba giai \u0111o\u1ea1n ch\u00ednh, nh\u1eb1m chu\u1ea9n b\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c giai \u0111o\u1ea1n c\u1ee5 th\u1ec3 c\u1ee7a l\u1ed9 tr\u00ecnh n\u00e0y.<\/p>\n\n\n\n
<\/a>Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb (2019-2021)<\/h3>\n\n\n\nTrong giai \u0111o\u1ea1n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o vi\u1ec7c chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 tri\u1ec3n khai \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n
\n- C\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch c\u00e1c chu\u1ea9n m\u1ef1c IFRS sang ti\u1ebfng Vi\u1ec7t.<\/li>\n\n\n\n
- \u0110\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 nh\u00e2n l\u1ef1c c\u00f3 chuy\u00ean m\u00f4n cao v\u1ec1 IFRS.<\/li>\n\n\n\n
- X\u00e2y d\u1ef1ng c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng IFRS cho c\u00e1c doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n
M\u1ee5c ti\u00eau c\u1ee7a giai \u0111o\u1ea1n n\u00e0y l\u00e0 t\u1ea1o ra n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho c\u00e1c doanh nghi\u1ec7p, gi\u00fap h\u1ecd l\u00e0m quen v\u1edbi IFRS v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ngu\u1ed3n l\u1ef1c, quy tr\u00ecnh tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf n\u00e0y.<\/p>\n\n\n\n
<\/a>Giai \u0111o\u1ea1n 2: Th\u1eed nghi\u1ec7m (2022-2025)<\/h3>\n\n\n\nGiai \u0111o\u1ea1n th\u1eed nghi\u1ec7m s\u1ebd k\u00e9o d\u00e0i t\u1eeb n\u0103m 2022 \u0111\u1ebfn 2026, trong \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ch\u1ecdn m\u1ed9t s\u1ed1 doanh nghi\u1ec7p ti\u00eau bi\u1ec3u \u0111\u1ec3 tri\u1ec3n khai th\u1eed nghi\u1ec7m vi\u1ec7c \u00e1p d\u1ee5ng IFRS. C\u00e1c doanh nghi\u1ec7p n\u00e0y bao g\u1ed3m c\u00f4ng ty m\u1eb9 c\u1ee7a nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 quy m\u00f4 l\u1edbn.<\/p>\n\n\n\n
Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p FDI (\u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i<\/em>) c\u0169ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a h\u1ecd. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p n\u00e0y s\u1ebd ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n![\"giai-doan-ap-dung-chuan-muc-ifrs-tai-viet-nam\"](\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/word-image-9956-5.png\" "\\"\\"")
Giai \u0111o\u1ea1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<\/a>Giai \u0111o\u1ea1n 3: B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng (Sau 2026)<\/h3>\n\n\n\nT\u1eeb sau n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty m\u1eb9 thu\u1ed9c nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn s\u1ebd ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS.<\/p>\n\n\n\n
C\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a m\u00ecnh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p, c\u00e1c doanh nghi\u1ec7p c\u0169ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00f5 r\u00e0ng v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf, c\u01a1 quan gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n
V\u1edbi nh\u1eefng th\u00f4ng tin v\u1ec1 IFRS v\u00e0 3 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, hy v\u1ecdng b\u1ea1n \u0111\u00e3 c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 m\u1ed9t l\u1ed9 tr\u00ecnh \u0111\u1ea7y h\u1ee9a h\u1eb9n. \u0110\u1eebng qu\u00ean theo d\u00f5i Tino Group \u0111\u1ec3 \u0111\u00f3n \u0111\u1ecdc nh\u1eefng b\u00e0i vi\u1ebft hay v\u00e0 h\u1eefu \u00edch kh\u00e1c b\u1ea1n nh\u00e9!<\/p>\n\n\n\n
T\u00c0I LI\u1ec6U THAM KH\u1ea2O:<\/strong><\/p>\n\n\n\n\n- MISA melnvoice. (30\/06\/2024). IFRS l\u00e0 g\u00ec? K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n theo IFRS. <\/em>Meinvoice.vn. https:\/\/www.meinvoice.vn\/tin-tuc\/20536\/ifrs-la-gi-moi-nhat\/<\/li>\n\n\n\n
- Smart Train. IFRS l\u00e0 g\u00ec? T\u1ea1i sao ng\u01b0\u1eddi l\u00e0m K\u1ebf to\u00e1n \u2013 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 IFRS?. <\/em>Smarttrain.edu.vn. https:\/\/smarttrain.edu.vn\/ifrs-la-gi-tai-sao-can-co-kien-thuc-ve-ifrs\/<\/li>\n\n\n\n
- Barclay Palmer. (2024, June 10). What Are International Financial Reporting Standards (IFRS)?. <\/em>Investopedia.com. https:\/\/www.investopedia.com\/terms\/i\/ifrs.asp<\/li>\n\n\n\n
- CFI. IFRS Standards. <\/em>Corporatefinanceinstitute.com. https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/what-are-ifrs-standards\/<\/li>\n\n\n\n
- Research & Policy Center. (2019, Oct 29). IFRS: International Financial Reporting Standards. <\/em>Rpc.cfainstitute.org. https:\/\/rpc.cfainstitute.org\/policy\/positions\/international-finance-reporting-stds<\/li>\n<\/ol>\n\n\n\n
<\/a>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n\n\n\n\n\nIFRS \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn quy tr\u00ecnh ki\u1ec3m to\u00e1n?<\/h3>\n\n\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c chu\u1ea9n m\u1ef1c IFRS, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o li\u00ean quan.<\/p>\n\n<\/div>\n<\/div>\n
\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS khi n\u00e0o?<\/h3>\n\n\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2022 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c. Trong giai \u0111o\u1ea1n n\u00e0y, vi\u1ec7c \u00e1p d\u1ee5ng s\u1ebd kh\u00f4ng b\u1eaft bu\u1ed9c.<\/p>\n\n<\/div>\n<\/div>\n
\nIFRS c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng?<\/h3>\n\n\nDoanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng IFRS, tr\u1eeb khi c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh \u0111\u1ec3 tri\u1ec3n khai c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y.<\/p>\n\n<\/div>\n<\/div>\n
\nC\u00f3 th\u1ec3 k\u1ebft h\u1ee3p IFRS v\u1edbi VAS kh\u00f4ng?<\/h3>\n\n\nC\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 k\u1ebft h\u1ee3p IFRS v\u00e0 VAS trong c\u00f9ng m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t trong hai chu\u1ea9n m\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t trong to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n
<\/h3>\n","protected":false},"excerpt":{"rendered":"
Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a, vi\u1ec7c th\u1ed1ng nh\u1ea5t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (IFRS) l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean to\u00e0n th\u1ebf gi\u1edbi c\u00f3 th\u1ec3 “n\u00f3i c\u00f9ng m\u1ed9t ng\u00f4n ng\u1eef” t\u00e0i ch\u00ednh. Nh\u01b0ng IFRS l\u00e0 g\u00ec m\u00e0 l\u1ea1i \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi […]<\/p>\n","protected":false},"author":24,"featured_media":9972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7347],"tags":[6149,7355],"class_list":["post-112121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-doi-so","tag-chuyen-doi-so","tag-tu-van-hanh-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=112121"}],"version-history":[{"count":1,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121\/revisions"}],"predecessor-version":[{"id":114111,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121\/revisions\/114111"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/9972"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=112121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=112121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=112121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
V\u1ec1 c\u01a1 b\u1ea3n, IFRS \u0111\u01b0\u1ee3c t\u1ea1o ra nh\u1eb1m x\u00e2y d\u1ef1ng m\u1ed9t khu\u00f4n kh\u1ed5 k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n th\u1ebf gi\u1edbi, gi\u00fap c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean minh b\u1ea1ch, d\u1ec5 so s\u00e1nh v\u00e0 d\u1ec5 hi\u1ec3u h\u01a1n, kh\u00f4ng ch\u1ec9 v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n
Kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n kh\u00e1c – \u0111\u1eb7t ra quy t\u1eafc chi ti\u1ebft cho t\u1eebng ng\u00e0nh, IFRS t\u1eadp trung v\u00e0o c\u00e1c h\u01b0\u1edbng d\u1eabn chung v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u1eeb \u0111\u00f3, IFRS mang l\u1ea1i s\u1ef1 linh ho\u1ea1t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Hi\u1ec7n nay, IFRS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i t\u1ea1i h\u01a1n 140 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/p>\n\n\n\n
B\u00ean c\u1ea1nh IFRS, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 g\u1eb7p c\u00e1c thu\u1eadt ng\u1eef li\u00ean quan nh\u01b0 IAS (International Accounting Standards<\/strong>) – Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf hay VAS (Vietnamese Accounting Standards<\/strong>) – Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ri\u00eang t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n IFRS mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch kh\u00f4ng ch\u1ec9 cho ng\u00e0nh k\u1ebf to\u00e1n m\u00e0 c\u00f2n cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 vai tr\u00f2 n\u1ed5i b\u1eadt.<\/p>\n\n\n\n Trong b\u1ed1i c\u1ea3nh kinh doanh to\u00e0n c\u1ea7u, IFRS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201cng\u00f4n ng\u1eef chung\u201d gi\u00fap c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u1ea5t l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t chu\u1ea9n m\u1ef1c gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n Vi\u1ec7c \u00e1p d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam x\u00e2y d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd chu\u1ea9n m\u1ef1c cho k\u1ebf to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay \u01b0u \u0111\u00e3i t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/p>\n\n\n\n IFRS \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c \u0111\u1ebfn c\u1ea3 th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p v\u00e0 th\u1ecb tr\u01b0\u1eddng th\u1ee9 c\u1ea5p.<\/p>\n\n\n\n IFRS y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean BCTC ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t thay v\u00ec h\u00ecnh th\u1ee9c, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u sai l\u1ec7ch th\u00f4ng tin. C\u00e1c doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh chi ti\u1ebft v\u1ec1 r\u1ee7i ro nh\u01b0 r\u1ee7i ro t\u00edn d\u1ee5ng hay r\u1ee7i ro kinh doanh<\/a>, gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0, t\u0103ng t\u00ednh so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n\n\n\n IFRS gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 cung c\u1ea5p c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 d\u1ef1 b\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai. Th\u00f4ng tin chi ti\u1ebft n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/p>\n\n\n\n Vi\u1ec7c \u00e1p d\u1ee5ng IFRS c\u00f3 th\u1ec3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u1edbn cho vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Tuy nhi\u00ean, l\u1ee3i \u00edch d\u00e0i h\u1ea1n nh\u01b0 minh b\u1ea1ch h\u00f3a th\u00f4ng tin, thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea3i thi\u1ec7n qu\u1ea3n tr\u1ecb s\u1ebd v\u01b0\u1ee3t xa chi ph\u00ed ban \u0111\u1ea7u, g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh, b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n IFRS v\u00e0 IAS l\u00e0 hai h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, nh\u01b0ng ch\u00fang c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 v\u1ec1 vai tr\u00f2, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 \u0111i\u1ec3m kh\u00e1c nhau n\u1ed5i b\u1eadt gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y.<\/p>\n\n\n\n L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh ba giai \u0111o\u1ea1n ch\u00ednh, nh\u1eb1m chu\u1ea9n b\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c giai \u0111o\u1ea1n c\u1ee5 th\u1ec3 c\u1ee7a l\u1ed9 tr\u00ecnh n\u00e0y.<\/p>\n\n\n\n Trong giai \u0111o\u1ea1n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o vi\u1ec7c chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 tri\u1ec3n khai \u0110\u1ec1 \u00e1n \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n M\u1ee5c ti\u00eau c\u1ee7a giai \u0111o\u1ea1n n\u00e0y l\u00e0 t\u1ea1o ra n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho c\u00e1c doanh nghi\u1ec7p, gi\u00fap h\u1ecd l\u00e0m quen v\u1edbi IFRS v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ngu\u1ed3n l\u1ef1c, quy tr\u00ecnh tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf n\u00e0y.<\/p>\n\n\n\n Giai \u0111o\u1ea1n th\u1eed nghi\u1ec7m s\u1ebd k\u00e9o d\u00e0i t\u1eeb n\u0103m 2022 \u0111\u1ebfn 2026, trong \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ch\u1ecdn m\u1ed9t s\u1ed1 doanh nghi\u1ec7p ti\u00eau bi\u1ec3u \u0111\u1ec3 tri\u1ec3n khai th\u1eed nghi\u1ec7m vi\u1ec7c \u00e1p d\u1ee5ng IFRS. C\u00e1c doanh nghi\u1ec7p n\u00e0y bao g\u1ed3m c\u00f4ng ty m\u1eb9 c\u1ee7a nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 quy m\u00f4 l\u1edbn.<\/p>\n\n\n\n Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p FDI (\u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i<\/em>) c\u0169ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a h\u1ecd. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p n\u00e0y s\u1ebd ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n T\u1eeb sau n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty m\u1eb9 thu\u1ed9c nh\u1eefng t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn s\u1ebd ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS.<\/p>\n\n\n\n C\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a m\u00ecnh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p, c\u00e1c doanh nghi\u1ec7p c\u0169ng ph\u1ea3i cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00f5 r\u00e0ng v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf, c\u01a1 quan gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n V\u1edbi nh\u1eefng th\u00f4ng tin v\u1ec1 IFRS v\u00e0 3 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, hy v\u1ecdng b\u1ea1n \u0111\u00e3 c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 m\u1ed9t l\u1ed9 tr\u00ecnh \u0111\u1ea7y h\u1ee9a h\u1eb9n. \u0110\u1eebng qu\u00ean theo d\u00f5i Tino Group \u0111\u1ec3 \u0111\u00f3n \u0111\u1ecdc nh\u1eefng b\u00e0i vi\u1ebft hay v\u00e0 h\u1eefu \u00edch kh\u00e1c b\u1ea1n nh\u00e9!<\/p>\n\n\n\n T\u00c0I LI\u1ec6U THAM KH\u1ea2O:<\/strong><\/p>\n\n\n\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c chu\u1ea9n m\u1ef1c IFRS, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o li\u00ean quan.<\/p>\n\n<\/div>\n<\/div>\n Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2022 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c. Trong giai \u0111o\u1ea1n n\u00e0y, vi\u1ec7c \u00e1p d\u1ee5ng s\u1ebd kh\u00f4ng b\u1eaft bu\u1ed9c.<\/p>\n\n<\/div>\n<\/div>\n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng IFRS, tr\u1eeb khi c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh \u0111\u1ec3 tri\u1ec3n khai c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y.<\/p>\n\n<\/div>\n<\/div>\n C\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 k\u1ebft h\u1ee3p IFRS v\u00e0 VAS trong c\u00f9ng m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t trong hai chu\u1ea9n m\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t trong to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a, vi\u1ec7c th\u1ed1ng nh\u1ea5t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (IFRS) l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean to\u00e0n th\u1ebf gi\u1edbi c\u00f3 th\u1ec3 “n\u00f3i c\u00f9ng m\u1ed9t ng\u00f4n ng\u1eef” t\u00e0i ch\u00ednh. Nh\u01b0ng IFRS l\u00e0 g\u00ec m\u00e0 l\u1ea1i \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi […]<\/p>\n","protected":false},"author":24,"featured_media":9972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7347],"tags":[6149,7355],"class_list":["post-112121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-doi-so","tag-chuyen-doi-so","tag-tu-van-hanh-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=112121"}],"version-history":[{"count":1,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121\/revisions"}],"predecessor-version":[{"id":114111,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/112121\/revisions\/114111"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/9972"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=112121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=112121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=112121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<\/a>Vai tr\u00f2 c\u1ee7a IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n\n\n\n
<\/a>1. IFRS l\u00e0 \u201cng\u00f4n ng\u1eef\u201d chung trong k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\n
<\/a>2. T\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/strong><\/h3>\n\n\n\n
<\/a>3. Th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/strong><\/h3>\n\n\n\n
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<\/a>4. N\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/strong><\/h3>\n\n\n\n
<\/a>5. H\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb v\u00e0 d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3<\/strong><\/h3>\n\n\n\n
<\/a>6. \u0110em l\u1ea1i l\u1ee3i \u00edch d\u00e0i h\u1ea1n d\u00f9 ph\u00e1t sinh chi ph\u00ed ban \u0111\u1ea7u<\/strong><\/h3>\n\n\n\n
<\/a>Danh s\u00e1ch t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS<\/strong><\/h2>\n\n\n\n
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Y\u00eau c\u1ea7u l\u1eadp m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) ho\u00e0n ch\u1ec9nh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o IFRS \u0111\u1ea7u ti\u00ean v\u00e0 k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n\n\n\n
Y\u00eau c\u1ea7u ghi nh\u1eadn c\u00e1c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n
Thi\u1ebft l\u1eadp c\u00e1c nguy\u00ean t\u1eafc v\u00e0 y\u00eau c\u1ea7u v\u1ec1 c\u00e1ch th\u1ee9c b\u00ean th\u00e2u t\u00f3m trong h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n\n\n\n
Quy \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n.<\/li>\n\n\n\n
Quy \u0111\u1ecbnh c\u00e1c kh\u00eda c\u1ea1nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn chi ph\u00ed th\u0103m d\u00f2, \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n.<\/li>\n\n\n\n
Y\u00eau c\u1ea7u th\u00f4ng tin thuy\u1ebft minh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ea7m quan tr\u1ecdng, b\u1ea3n ch\u1ea5t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd.<\/li>\n\n\n\n
Y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, kh\u00e1ch h\u00e0ng ch\u00ednh v\u00e0 khu v\u1ef1c \u0111\u1ecba l\u00fd.<\/li>\n\n\n\n
\u0110\u1ec1 c\u1eadp \u0111\u1ebfn ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i tr\u1ea3, ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 \u0111\u00e1nh gi\u00e1 ti\u1ebfp theo.<\/li>\n\n\n\n
Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t khi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t m\u1ed9t ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n\n\n\n
Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch trong h\u1ee3p t\u00e1c li\u00ean doanh.<\/li>\n\n\n\n
Y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1ec1 b\u1ea3n ch\u1ea5t, r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch t\u1ea1i c\u00e1c b\u00ean li\u00ean quan v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c l\u1ee3i \u00edch n\u00e0y.<\/li>\n\n\n\n
<\/strong> X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, \u0111\u01b0a ra khu\u00f4n kh\u1ed5 \u0111o l\u01b0\u1eddng v\u00e0 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 c\u00e1c ph\u00e9p \u0111o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/li>\n\n\n\n
<\/strong> Quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ti\u1ebft t\u1ef7 gi\u00e1.<\/li>\n\n\n\n
<\/strong> Cung c\u1ea5p m\u00f4 h\u00ecnh ghi nh\u1eadn doanh thu to\u00e0n di\u1ec7n cho c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n
<\/strong> Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n\n\n\n
<\/strong> Quy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/li>\n<\/ol>\n\n\n\n<\/a>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u00e0 IAS<\/strong><\/h2>\n\n\n\n
<\/a>1. Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd<\/h3>\n\n\n\n
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<\/a>2. Ph\u1ea1m vi v\u00e0 m\u1ee5c ti\u00eau \u00e1p d\u1ee5ng<\/h3>\n\n\n\n
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<\/a>3. C\u00e1ch ti\u1ebfp c\u1eadn<\/h3>\n\n\n\n
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<\/a>4. S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c<\/h3>\n\n\n\n
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<\/a>5. Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt<\/h3>\n\n\n\n
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<\/a>6. Ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/h3>\n\n\n\n
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<\/a>3 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n\n\n\n
<\/a>Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb (2019-2021)<\/h3>\n\n\n\n
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<\/a>Giai \u0111o\u1ea1n 2: Th\u1eed nghi\u1ec7m (2022-2025)<\/h3>\n\n\n\n
<\/a>Giai \u0111o\u1ea1n 3: B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng (Sau 2026)<\/h3>\n\n\n\n
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<\/a>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n\n\n
IFRS \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn quy tr\u00ecnh ki\u1ec3m to\u00e1n?<\/h3>\n
Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS khi n\u00e0o?<\/h3>\n
IFRS c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng?<\/h3>\n
C\u00f3 th\u1ec3 k\u1ebft h\u1ee3p IFRS v\u1edbi VAS kh\u00f4ng?<\/h3>\n
<\/h3>\n","protected":false},"excerpt":{"rendered":"