{"id":31864,"date":"2021-09-27T09:55:41","date_gmt":"2021-09-27T02:55:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31864"},"modified":"2021-09-29T09:26:54","modified_gmt":"2021-09-29T02:26:54","slug":"danh-muc-chuan-muc-ke-toan-quoc-te-ifrs-ias-va-chuan-muc-ke-toan-viet-nam-vas","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31864","title":{"rendered":"Danh m\u1ee5c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS\/IAS) v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)"},"content":{"rendered":"

Danh m\u1ee5c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS<\/a>\/IAS) v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
IFRS\/IAS<\/strong><\/td>\nVAS<\/strong><\/td>\n<\/tr>\n
S\u1ed1 chu\u1ea9n m\u1ef1c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\nS\u1ed1 chu\u1ea9n m\u1ef1c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\n<\/tr>\n
<\/td>\nChu\u1ea9n m\u1ef1c chung<\/td>\nVAS 01<\/td>\nChu\u1ea9n m\u1ef1c chung<\/td>\n<\/tr>\n
IFRS 1<\/td>\n\u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf l\u1ea7n \u0111\u1ea7u ti\u00ean<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IFRS 2<\/td>\nGiao d\u1ecbch thanh to\u00e1n d\u1ef1a tr\u00ean c\u1ed5 phi\u1ebfu<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IFRS 3<\/td>\nH\u1ee3p nh\u1ea5t kinh doanh<\/td>\nVAS 11<\/td>\nH\u1ee3p nh\u1ea5t kinh doanh<\/td>\n<\/tr>\n
IFRS 4<\/td>\nH\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\nVAS 19<\/td>\nH\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n
IFRS 5<\/td>\nT\u00e0i s\u1ea3n d\u00e0i h\u1ea1n gi\u1eef \u0111\u1ec3 b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ecb ng\u1eebng l\u1ea1i<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IFRS 6<\/td>\nTh\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IFRS 7<\/td>\nC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: C\u00f4ng b\u1ed1<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IFRS 8<\/td>\nB\u1ed9 ph\u1eadn ho\u1ea1t \u0111\u1ed9ng<\/td>\nVAS 28<\/td>\nB\u00e1o c\u00e1o b\u1ed9 ph\u1eadn (D\u1ef1a tr\u00ean IAS 14- b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn- IAS n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng IFRS 8)<\/td>\n<\/tr>\n
IAS 1<\/td>\nTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nVAS 21<\/td>\nTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
IAS 2<\/td>\nH\u00e0ng t\u1ed3n kho<\/td>\nVAS 02<\/td>\nH\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n
IAS 7<\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\nVAS 24<\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\n<\/tr>\n
IAS 8<\/td>\nThay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t<\/td>\nVAS 29<\/td>\nThay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t<\/td>\n<\/tr>\n
IAS 10<\/td>\nC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/td>\nVAS 23<\/td>\nC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/td>\n<\/tr>\n
IAS 11<\/td>\nH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/td>\nVAS 15<\/td>\nH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/td>\n<\/tr>\n
IAS 12<\/td>\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\nVAS 17<\/td>\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n
IAS 14<\/td>\nB\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/td>\nVAS 28<\/td>\nB\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/td>\n<\/tr>\n
IAS 16<\/td>\nM\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng<\/td>\nVAS 03<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n
IAS 17<\/td>\nThu\u00ea t\u00e0i s\u1ea3n<\/td>\nVAS 06<\/td>\nThu\u00ea t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n
IAS 18<\/td>\nDoanh thu<\/td>\nVAS 14<\/td>\nDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/td>\n<\/tr>\n
IAS 19<\/td>\nQuy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 20<\/td>\nK\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 v\u00e0 tr\u1ee3 c\u1ea5p ch\u00ednh ph\u1ee7<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 21<\/td>\n\u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\nVAS 10<\/td>\n\u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<\/tr>\n
IAS 23<\/td>\nChi ph\u00ed \u0111i vay<\/td>\nVAS 16<\/td>\nChi ph\u00ed \u0111i vay<\/td>\n<\/tr>\n
IAS 24<\/td>\nTh\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan<\/td>\nVAS 26<\/td>\nTh\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean quan<\/td>\n<\/tr>\n
IAS 26<\/td>\nK\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh quy\u1ec1n l\u1ee3i h\u01b0u tr\u00ed<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 27<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb<\/td>\nVAS 25<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/td>\n<\/tr>\n
IAS 28<\/td>\nC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/td>\nVAS 07<\/td>\nK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/td>\n<\/tr>\n
IAS 29<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00e1c n\u1ec1n kinh t\u1ebf si\u00eau l\u1ea1m ph\u00e1t<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 30<\/td>\nTr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1<\/td>\nVAS 22<\/td>\nTr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1<\/td>\n<\/tr>\n
IAS 31<\/td>\nQuy\u1ec1n l\u1ee3i trong c\u00e1c c\u00f4ng ty li\u00ean doanh<\/td>\nVAS 08<\/td>\nTh\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh<\/td>\n<\/tr>\n
IAS 32<\/td>\nC\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Thuy\u1ebft minh v\u00e0 tr\u00ecnh b\u00e0y<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 33<\/td>\nL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/td>\nVAS 30<\/td>\nL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/td>\n<\/tr>\n
IAS 34<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/td>\nVAS 27<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/td>\n<\/tr>\n
IAS 36<\/td>\nGi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 37<\/td>\nC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng<\/td>\nVAS 18<\/td>\nC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng<\/td>\n<\/tr>\n
IAS 38<\/td>\nT\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/td>\nVAS 04<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td>\n<\/tr>\n
IAS 39<\/td>\nC\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n
IAS 40<\/td>\nB\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/td>\nVAS 05<\/td>\nB\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
IAS 41<\/td>\nN\u00f4ng nghi\u1ec7p<\/td>\n<\/td>\nKh\u00f4ng c\u00f3 chu\u1ea9n m\u1ef1c t\u01b0\u01a1ng \u1ee9ng<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Danh m\u1ee5c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS\/IAS) v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) IFRS\/IAS VAS S\u1ed1 chu\u1ea9n m\u1ef1c Di\u1ec5n gi\u1ea3i S\u1ed1 chu\u1ea9n m\u1ef1c Di\u1ec5n gi\u1ea3i Chu\u1ea9n m\u1ef1c chung VAS 01 Chu\u1ea9n m\u1ef1c chung IFRS 1 \u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf l\u1ea7n \u0111\u1ea7u ti\u00ean Kh\u00f4ng c\u00f3..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31864"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31864"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31864\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31864"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}