{"id":31867,"date":"2021-10-01T00:31:25","date_gmt":"2021-09-30T17:31:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31867"},"modified":"2021-09-27T10:32:04","modified_gmt":"2021-09-27T03:32:04","slug":"ias-37-cac-khoan-du-phong-tai-san-tiem-tang-va-no-tiem-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31867","title":{"rendered":"IAS 37 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng"},"content":{"rendered":"

B\u00e0i vi\u1ebft “IAS 37: c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng” n\u1eb1m trong seri IFRS.<\/p>\n

Tr\u01b0\u1edbc IAS 37, h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c khi n\u00e0o c\u1ea7n ph\u1ea3i ghi nh\u1eadn m\u00f4t kho\u1ea3n d\u1ef1 ph\u00f2ng. K\u1ebft qu\u1ea3 l\u00e0, nhi\u1ec1u doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 c\u00f4ng b\u1ed1 kho\u1ea3n d\u1ef1 ph\u00f2ng ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch che gi\u1ea5u l\u1ee3i nhu\u1eadn v\u00e0 ch\u1ec9 ra k\u1ebft qu\u1ea3 kh\u1ea3 quan h\u01a1n.<\/p>\n

V\u00ec v\u1eady, IAS 37 ph\u00e1c th\u1ea3o c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng, do \u0111\u00f3 l\u00e0m gi\u1ea3m ti\u1ec1m n\u0103ng \u00e1p d\u1ee5ng “k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o ”<\/p>\n

Kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 g\u00ec?<\/h3>\n

M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ho\u1eb7c gi\u00e1 tr\u1ecb. M\u1ed9t doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i k\u1ebf to\u00e1n kho\u1ea3n d\u1ef1 ph\u00f2ng khi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

1) Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra<\/p>\n

2) S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3.<\/p>\n

3) \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/p>\n

M\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u00e1p lu\u1eadt. M\u1ed9t ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00e0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 (d\u1ef1a tr\u00ean nh\u1eefng g\u00ec \u0111\u00e3 di\u1ec5n ra, \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf, vv…), d\u1ef1 ki\u1ebfn doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn tr\u00e1ch nhi\u1ec7m thanh to\u00e1n kho\u1ea3n n\u1ee3 \u0111\u00f3.<\/p>\n

C\u00f3 th\u1ec3 x\u1ea3y ra c\u00f3 ngh\u0129a l\u00e0 c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng, t\u1ee9c l\u00e0 tr\u00ean 50% c\u01a1 h\u1ed9i.<\/p>\n

V\u00ec v\u1eady, n\u1ebfu t\u1ea5t c\u1ea3 3 \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n th\u00ec kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

Kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed1i v\u1edbi \u2026<\/h3>\n

… C\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai? Tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kh\u00f4ng, b\u1edfi v\u00ec kh\u00f4ng c\u00f3 m\u1ed9t s\u1ef1 ki\u1ec7n trong qu\u00e1 kh\u1ee9 v\u00e0 kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai n\u00e0o th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a kho\u1ea3n n\u01a1 ph\u1ea3i tr\u1ea3.<\/p>\n

… H\u1ee3p \u0111\u1ed3ng r\u1ee7i ro? tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 c\u00f3, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f2n s\u1ef1 l\u1ef1a ch\u1ecdn n\u00e0o kh\u00e1c \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro .<\/p>\n

… S\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh? Tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 c\u00f3 l\u1eadp d\u1ef1 ph\u00f2ng, n\u1ebfu d\u1ef1a tr\u00ean th\u1ef1c ti\u1ec5n c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c kh\u00e1ch h\u00e0ng c\u00f3 kinh nghi\u1ec7m tr\u01b0\u1edbc \u0111\u00f3 mong \u0111\u1ee3i s\u1eeda ch\u1eefa c\u00e1c s\u1ea3n ph\u1ea9m b\u1ecb l\u1ed7i v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh chi ph\u00ed s\u1eeda ch\u1eefa m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

… \u0110\u00e0o t\u1ea1o do s\u1ef1 thay \u0111\u1ed5i v\u1ec1 lu\u1eadt ph\u00e1p? Tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kh\u00f4ng, v\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a ra l\u1ef1a ch\u1ecdn l\u00e0 c\u00f3 th\u1ec3 tr\u00e1nh vi\u1ec7c \u0111\u00e0o t\u1ea1o. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n n\u01a1 ph\u1ea3i tr\u1ea3.<\/p>\n

L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng?<\/h3>\n

Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0:<\/p>\n

Ghi n\u1ee3. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh (d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng) \/ Ghi c\u00f3. N\u1ee3 ph\u1ea3i tr\u1ea3 – kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/p>\n

Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, s\u1ed1 l\u01b0\u1ee3ng kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c. V\u00ed d\u1ee5, khi doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 th\u00e1o d\u1ee1 t\u00e0i s\u1ea3n v\u00e0 kh\u00f4i ph\u1ee5c l\u1ea1i v\u1ecb tr\u00ed d\u00f9ng \u0111\u1ec3 \u0111\u1eb7t t\u00e0i s\u1ea3n khi k\u1ebft th\u00fac vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u00ec ph\u1ea7n chi ph\u00ed th\u00e1o d\u1ee1 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0:<\/p>\n

Ghi n\u1ee3. T\u00e0i s\u1ea3n – t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \/ Ghi c\u00f3. N\u1ee3 ph\u1ea3i tr\u1ea3 – kho\u1ea3n d\u1ef1 ph\u00f2ng<\/p>\n

N\u1ebfu m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft sau 12 th\u00e1ng, sau \u0111\u00f3 n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i.<\/p>\n

N\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0 g\u00ec?<\/h3>\n

N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, n\u1ebfu m\u1ed9t trong 3 \u0111i\u1ec1u ki\u1ec7n tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/p>\n

Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd ghi kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a IAS 37.<\/p>\n

N\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0:<\/p>\n

1. Ngh\u0129a v\u1ee5 n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 n\u00e0y s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi kh\u1ea3 n\u0103ng hay x\u1ea3y ra ho\u1eb7c kh\u00f4ng hay x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t;ho\u1eb7c<\/p>\n

2. Ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00ec kh\u00f4ng ch\u1eafc ch\u1eafn c\u00f3 s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf (<50% c\u01a1 h\u1ed9i) ho\u1eb7c gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady (nh\u01b0ng \u0111i\u1ec1u n\u00e0y l\u00e0 r\u1ea5t hi\u1ebfm).<\/p>\n

T\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng l\u00e0 g\u00ec?<\/h3>\n

L\u00e0 t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi kh\u1ea3 n\u0103ng hay x\u1ea3y ra ho\u1eb7c kh\u00f4ng hay x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.<\/p>\n

M\u1ed9t doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0ng n\u1ebfu l\u1ee3i \u00edch kinh t\u1ebf g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c (>50% c\u01a1 h\u1ed9i) th\u00ec sau \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u00e0i vi\u1ebft “IAS 37: c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng” n\u1eb1m trong seri IFRS. Tr\u01b0\u1edbc IAS 37, h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c khi n\u00e0o c\u1ea7n ph\u1ea3i ghi nh\u1eadn m\u00f4t kho\u1ea3n d\u1ef1 ph\u00f2ng. K\u1ebft qu\u1ea3 l\u00e0, nhi\u1ec1u doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 c\u00f4ng b\u1ed1 kho\u1ea3n d\u1ef1 ph\u00f2ng..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4597,4598],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31867"}],"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=31867"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31867\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31867"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}