{"id":13799,"date":"2015-09-25T03:31:19","date_gmt":"2015-09-25T03:31:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13799"},"modified":"2015-09-26T09:10:59","modified_gmt":"2015-09-26T09:10:59","slug":"thong-tu-so-702015tt-btc-quy-dinh-ve-chuan-muc-ke-toan-kiem-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13799","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 70\/2015\/TT- BTC quy \u0111\u1ecbnh v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n"},"content":{"rendered":"<p style=\"line-height: 24pt; text-align: center;\" align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: red;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center; line-height: 24.0pt;\" align=\"center\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><i><span style=\"font-size: 14pt; color: black;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong><span class=\"apple-converted-space\"><b><i><span style=\"font-size: 14pt; color: black;\">\u00a0<\/span><\/i><\/b><\/span><strong><i><span style=\"font-size: 14pt; color: red;\">t\u1ea3i files<\/span><\/i><\/strong><span class=\"apple-converted-space\"><b><i><span style=\"font-size: 14pt; color: black;\">\u00a0<\/span><\/i><\/b><\/span><strong><i><span style=\"font-size: 14pt; color: black;\">\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong><b><i><span style=\"font-size: 14pt; color: black;\"><br \/>\n<\/span><\/i><\/b><strong><span style=\"color: #333333;\">_____________________________________________<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">B\u1ed9 t\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh <\/span><\/span><strong style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/contact\/tran-hien\/\">Th\u00f4ng t\u01b0 s\u1ed1 70\/2015\/TT- BTC<\/a><\/strong><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"> v\u1ec1 vi\u1ec7c ban h\u00e0nh Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2016 v\u00e0\u00a0<\/span><b>Quy\u1ebft \u0111\u1ecbnh s\u1ed1 87\/2005\/Q\u0110- BTC<\/b><span style=\"font-size: 12pt;\">\u00a0ng\u00e0y 01\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016. V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean, doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.K\u1ebf to\u00e1n Centax cung c\u1ea5p th\u00eam cho b\u1ea1n \u0111\u1ecdc m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau:<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 70\/2015\/TT-BTC b\u1ea5n\u00a0h\u00e0nh chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n , ki\u1ec3m to\u00e1n thay th\u1ebf chu\u1ea9n m\u1ef1c c\u0169 t\u1ea1i Q<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">uy\u1ebft \u0111\u1ecbnh 87\/2005\/Q\u0110-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i v\u1edbi Th\u00f4ng t\u01b0 70\/2015\/TT- BTC \u00e1p d\u1ee5ng \u0111\u1ed1i ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00e1c v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n v\u00e0 c\u00f4ng ty k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong Quy\u1ebft \u0111\u1ecbnh 78\/2005\/Q\u0110-BTC.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee9 2, \u0111\u1ed1i v\u1edbi Th\u00f4ng t\u01b0 70\/2015\/TT- BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0m vi\u1ec7c trong doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam. Kh\u00e1c v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng cho C\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong c\u1ea3 n\u01b0\u1edbc trong Quy\u1ebft \u0111\u1ecbnh 78\/2005\/Q\u0110-BTC.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee9 3, \u0111\u1ed1i v\u1edbi Th\u00f4ng t\u01b0 70\/2015\/TT- BTC, k\u1ebf to\u00e1n vi\u00ean t\u1ea1i doanh nghi\u1ec7p ch\u01b0a c\u00f3 Ch\u1ee9ng ch\u1ec9 qua l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ch\u01b0a c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Quy\u1ebft \u0111\u1ecbnh 1209\/2015\/Q\u0110-BTC v\u1ec1 vi\u1ec7c ban h\u00e0nh c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n,ki\u1ec3m to\u00e1n. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o:<\/p>\n","protected":false},"author":7,"featured_media":13930,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1736,1737],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13799"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13799"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13930"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13799"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}