{"id":31869,"date":"2021-09-29T01:00:22","date_gmt":"2021-09-28T18:00:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31869"},"modified":"2021-09-27T10:27:42","modified_gmt":"2021-09-27T03:27:42","slug":"ifrs-la-gi-tam-quan-trong-cua-ifrs-hien-nay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31869","title":{"rendered":"IFRS l\u00e0 g\u00ec? T\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS hi\u1ec7n nay"},"content":{"rendered":"

IFRS l\u00e0 g\u00ec? IFRS ngh\u0129a l\u00e0 g\u00ec? T\u1ea1i sao d\u00e2n trong ng\u00e0nh K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n – T\u00e0i ch\u00ednh – Thu\u1ebf ai c\u0169ng n\u00ean thu\u1ed9c l\u00f2ng v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) n\u00e0y. V\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y c\u00f3 t\u1ea7m quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng K\u1ebf to\u00e1n Centax t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/p>\n

1. Gi\u1ea3i m\u00e3 IFRS l\u00e0 g\u00ec?<\/h4>\n

IFRS (International Financial Reporting Standards)<\/strong>\u00a0\u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi\u00a0H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf<\/strong>\u00a0(International Accounting Standards Board – IASB) v\u1edbi m\u1ee5c ti\u00eau \u0111\u1eb7t ra c\u00e1c quy t\u1eafc chung \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3\u00a0th\u1ed1ng nh\u1ea5t<\/strong>,\u00a0minh b\u1ea1ch<\/strong>\u00a0v\u00e0\u00a0c\u00f3 th\u1ec3 so s\u00e1nh<\/strong>\u00a0tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n

IFRS x\u00e1c \u0111\u1ecbnh c\u00e1ch c\u00e1c c\u00f4ng ty duy tr\u00ec v\u00e0 b\u00e1o c\u00e1o t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd, x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1c c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 t\u1ea1o ra ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd c\u00f3 th\u1ec3 th\u1ed1ng nh\u1ea5t v\u00e0 \u0111\u00e1ng tin c\u1eady t\u1eeb c\u00f4ng ty n\u00e0y sang c\u00f4ng ty kh\u00e1c, qu\u1ed1c gia n\u00e0y sang qu\u1ed1c gia kh\u00e1c.<\/p>\n

2. T\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS hi\u1ec7n nay<\/h4>\n

C\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf – IFRS c\u00f3 t\u1ea7m quan tr\u1ecdng to l\u1edbn trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf s\u00e2u r\u1ed9ng.<\/p>\n

    \n
  • T\u1ea1o ra ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung khu\u00f4n kh\u1ed5 qu\u1ed1c t\u1ebf \u0111\u1ec3 l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t, \u0111\u00e1ng tin c\u1eady tr\u00ean to\u00e0n th\u1ebf gi\u1edbi;<\/li>\n
  • Gi\u00fap m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, nh\u00e0 \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean tr\u00ean th\u1ebf gi\u1edbi c\u00f3 th\u1ec3 hi\u1ec3u, s\u1eed d\u1ee5ng v\u00e0 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c;<\/li>\n
  • Gi\u00fap ph\u1ea3n \u00e1nh h\u1ee3p l\u00fd gi\u00e1 tr\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p, h\u01a1n so v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang c\u1ee7a m\u1ed7i qu\u1ed1c gia nh\u01b0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) c\u1ee7a Vi\u1ec7t Nam v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf c\u0169 nh\u01b0 IAS (1973 – 2000);<\/li>\n
  • Ti\u1ebft ki\u1ec7m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u qu\u1ed1c gia. Nh\u1edd vi\u1ec7c tu\u00e2n th\u1ee7 theo c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a IFRS, t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u01b0\u1ee3c c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n b\u1eb1ng m\u1ed9t lo\u1ea1i ng\u00f4n ng\u1eef chung.<\/li>\n
  • C\u00f3 nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 b\u1eaft \u0111\u1ea7u b\u1eaft bu\u1ed9c ho\u1eb7c d\u1ef1 ki\u1ebfn chuy\u1ec3n sang chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf IFRS.\u00a0N\u0103m 2016<\/strong>, c\u00f3 t\u1edbi\u00a0h\u01a1n 100 qu\u1ed1c gia<\/strong>\u00a0y\u00eau c\u1ea7u \u00e1p d\u1ee5ng ho\u1eb7c cho ph\u00e9p s\u1eed d\u1ee5ng c\u00e1c Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). T\u00ednh \u0111\u1ebfn\u00a0th\u00e1ng 4\/2018<\/strong>, theo IFRS.org, c\u00f3 t\u1edbi\u00a0144\/166<\/strong>\u00a0qu\u1ed1c gia kh\u1ea3o s\u00e1t (chi\u1ebfm 87%<\/strong>) \u0111\u00e3 b\u1eaft bu\u1ed9c d\u00f9ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS. Ph\u1ea7n l\u1edbn trong\u00a022 qu\u1ed1c gia c\u00f2n l\u1ea1i<\/strong>\u00a0\u0111ang trong l\u1ed9 tr\u00ecnh tri\u1ec3n khai<\/strong>\u00a0ho\u1eb7c\u00a0\u0111\u00e3 cho ph\u00e9p \u00e1p d\u1ee5ng<\/strong>\u00a0IFRS.<\/li>\n
  • Theo xu h\u01b0\u1edbng, Vi\u1ec7t Nam s\u1ebd ti\u1ebfn t\u1edbi n\u0103m 2020 \u00e1p d\u1ee5ng 20 chu\u1ea9n m\u1ef1c IFRS \u0111\u01a1n gi\u1ea3n v\u00e0 t\u1eeb sau n\u0103m 2025 \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam d\u1ef1a theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/li>\n<\/ul>\n

    Tr\u01b0\u1edbc t\u1ea7m quan tr\u1ecdng n\u00e0y, kh\u00f4ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean mong mu\u1ed1n l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u1ea7n ph\u1ea3i hi\u1ec3u IFRS l\u00e0 g\u00ec m\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi mu\u1ed1n l\u00e0m vi\u1ec7c t\u1ea1i l\u0129nh v\u1ef1c K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n – T\u00e0i ch\u00ednh – Thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c IFRS ngh\u0129a l\u00e0 g\u00ec \u0111\u1ec3 b\u1eaft k\u1ecbp xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i t\u1eeb Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) sang IFRS theo B\u1ed9 T\u00e0i Ch\u00ednh.<\/p>\n

    3. V\u00ec sao c\u00f3 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb IAS sang IFRS?<\/h4>\n

    Tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS) nh\u01b0ng t\u1ea1i sao l\u1ea1i c\u00f3 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i sang IFRS. Gi\u1ea3i th\u00edch cho \u0111i\u1ec1u n\u00e0y c\u00f3 3 nguy\u00ean nh\u00e2n nh\u01b0 sau:<\/p>\n

    3.1. Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p trong b\u1ed1i c\u1ea3nh hi\u1ec7n t\u1ea1i<\/h5>\n

    Th\u1eadt v\u1eady, IAS ch\u1ee7 y\u1ebfu mang t\u00ednh nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. Trong khi \u0111\u00f3, IFRS nghi\u00eang v\u1ec1 nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/p>\n

    Hi\u1ec7n nay, c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1i sinh, c\u00f4ng ngh\u1ec7 th\u00f4ng tin bi\u1ebfn \u0111\u1ed5i t\u1eebng gi\u00e2y t\u1eebng ph\u00fat v\u00e0 vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c gi\u00e1 tr\u1ecb gia t\u0103ng \u2026 ng\u00e0y c\u00e0ng nhi\u1ec1u. \u0110i\u1ec1u n\u00e0y khi\u1ebfn cho s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 ng\u00e0y c\u00e0ng xa. Do \u0111\u00f3, nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p trong b\u1ed1i c\u1ea3nh hi\u1ec7n t\u1ea1i.<\/p>\n

    D\u1eabu cho IAS c\u0169ng c\u00f3 nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i m\u1ed9t s\u1ed1 chu\u1ea9n m\u1ef1c. Nh\u01b0ng, nh\u1eefng \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 ch\u01b0a \u0111\u1ee7, kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c nhi\u1ec1u v\u1ea5n \u0111\u1ec1, kh\u00f3 t\u01b0 duy v\u00e0 \u0111\u1ed3ng b\u1ed9.<\/p>\n

    Do \u0111\u00f3, c\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) ra \u0111\u1eddi nh\u01b0 m\u1ed9t t\u1ea5t y\u1ebfu \u0111\u1ec3 gi\u00fap th\u1ec3 hi\u1ec7n \u0111\u00fang gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3.<\/p>\n

    3.2. S\u1ef1 b\u1ea5t c\u1eadp trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\u00a0c\u1ee7a t\u1eebng qu\u1ed1c gia v\u00e0 IAS<\/h5>\n

    Tr\u01b0\u1edbc \u0111\u00e2y, m\u1eb7c d\u00f9 c\u00f3 IAS nh\u01b0ng c\u00e1c qu\u1ed1c gia \u0111\u1ec1u c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t b\u1ea5t c\u1eadp kh\u00f4ng h\u1ec1 nh\u1ecf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng tr\u00ean nhi\u1ec1u qu\u1ed1c gia hay trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty th\u00e0nh l\u1eadp t\u1ea1i m\u1ed9t n\u01b0\u1edbc nh\u01b0ng ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u1edf m\u1ed9t qu\u1ed1c gia kh\u00e1c.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

    C\u00f4ng ty A \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf EU, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n theo IAS. Tuy nhi\u00ean, c\u00f4ng ty A ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n c\u1ee7a M\u1ef9. \u0110i\u1ec1u n\u00e0y khi\u1ebfn, c\u00f4ng ty A ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a M\u1ef9. Ch\u00eanh l\u1ec7ch v\u00e0 kh\u00e1c bi\u1ec7t gi\u1eefa hai chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n n\u00e0y khi\u1ebfn c\u00f4ng ty A t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 chi ph\u00ed \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

    Hay c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u00f3 c\u00f4ng ty m\u1eb9 \u0111\u1eb7t \u1edf m\u1ed9t n\u01b0\u1edbc v\u00e0 c\u00e1c c\u00f4ng ty con n\u1eb1m \u1edf qu\u1ed1c gia kh\u00e1c. Vi\u1ec7c l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n v\u00ec m\u1ed7i c\u00f4ng ty con n\u1eb1m t\u1ea1i qu\u1ed1c gia kh\u00e1c v\u1edbi c\u00f4ng ty m\u1eb9 c\u00f3 nh\u1eefng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau.<\/p>\n

    V\u00ec v\u1eady, vi\u1ec7c chuy\u1ec3n sang m\u1ed9t chu\u1ea9n m\u1ef1c chung nh\u01b0 IFRS l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c c\u1ee7a x\u00e3 h\u1ed9i v\u00e0 gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch th\u00f4ng tin.<\/p>\n

    3.3. IFRS l\u00e0 n\u1ed7 l\u1ef1c thay \u0111\u1ed5i t\u1eeb h\u00f2a h\u1ee3p sang h\u01b0\u1edbng h\u1ed9i t\u1ee5<\/h5>\n

    Th\u1eadt v\u1eady, tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eefng ng\u01b0\u1eddi l\u00e0m trong ng\u00e0nh K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n – T\u00e0i ch\u00ednh – Thu\u1ebf s\u1ebd th\u01b0\u1eddng n\u00f3i \u0111\u1ebfn vi\u1ec7c l\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a n\u01b0\u1edbc n\u00e0y c\u00f3 th\u1ec3 h\u00f2a h\u1ee3p v\u1edbi n\u01b0\u1edbc kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c c\u00f3 nhi\u1ec1u kh\u00e1c bi\u1ec7t v\u00e0 ch\u00fang ta \u0111ang h\u01b0\u1edbng t\u1edbi s\u1ef1 dung h\u00f2a.<\/p>\n

    Trong khi \u0111\u00f3, IFRS ra \u0111\u1eddi ch\u00ednh l\u00e0 n\u1ed7 l\u1ef1c \u0111\u1ec3 gi\u00fap c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 th\u1ec3 ti\u1ebfn g\u1ea7n \u0111\u1ebfn nhau h\u01a1n. V\u00e0 trong t\u01b0\u01a1ng lai, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p nhau, h\u1ed9i t\u1ee5 m\u1ed9t \u0111i\u1ec3m.<\/p>\n

    T\u00f3m l\u1ea1i, IFRS \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung cho nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec3 x\u00f3a b\u1ecf r\u00e0o c\u1ea3n ch\u00eanh l\u1ec7ch c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y, h\u1ed7 tr\u1ee3 cho s\u1ef1 minh b\u1ea1ch, \u0111\u00e1ng tin c\u1eady cho c\u00e1c doanh nghi\u1ec7p. V\u00e0 IFRS c\u00f3 m\u1ed9t t\u1ea7m quan tr\u1ecdng to l\u1edbn trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp nh\u01b0 hi\u1ec7n nay.<\/p>\n

    Hy v\u1ecdng r\u1eb1ng th\u00f4ng qua nh\u1eefng gi\u1ea3i \u0111\u00e1p c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 IFRS l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a IFRS hi\u1ec7n nay s\u1ebd tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c cho b\u0103n kho\u0103n th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n. K\u1ebf to\u00e1n Centax h\u1eb9n g\u1eb7p l\u1ea1i trong nh\u1eefng b\u00e0i vi\u1ebft ti\u1ebfp theo.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    IFRS l\u00e0 g\u00ec? IFRS ngh\u0129a l\u00e0 g\u00ec? T\u1ea1i sao d\u00e2n trong ng\u00e0nh K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n – T\u00e0i ch\u00ednh – Thu\u1ebf ai c\u0169ng n\u00ean thu\u1ed9c l\u00f2ng v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) n\u00e0y. V\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y c\u00f3 t\u1ea7m quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng K\u1ebf to\u00e1n Centax..<\/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\/31869"}],"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=31869"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31869\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31869"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}