{"id":31917,"date":"2021-11-12T00:30:39","date_gmt":"2021-11-11T17:30:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31917"},"modified":"2021-10-01T08:51:35","modified_gmt":"2021-10-01T01:51:35","slug":"chuan-muc-ke-toan-so-25-bao-cao-tai-chinh-hop-nhat-va-ke-toan-khoan-dau-tu-vao-cong-ty-con-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31917","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 25 – B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T V\u00c0 K\u1ebe TO\u00c1N KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY CON"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

S\u1ed0 25 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T V\u00c0 K\u1ebe TO\u00c1N KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY CON
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n g\u1ed3m nhi\u1ec1u c\u00f4ng ty ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9 v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ec3:<\/li>\n<\/ol>\n

    – L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n g\u1ed3m nhi\u1ec1u c\u00f4ng ty ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9;<\/p>\n

    – K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1:<\/p>\n

    (a) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u1ea3 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “H\u1ee3p nh\u1ea5t kinh doanh”);<\/p>\n

    (b) K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 “K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft”);<\/p>\n

    (c) K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 08 “Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh”);<\/p>\n

    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c bao h\u00e0m b\u1edfi thu\u1eadt ng\u1eef “b\u00e1o c\u00e1o t\u00e0i ch\u00ednh” \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01 “Chu\u1ea9n m\u1ef1c chung”. Do \u0111\u00f3, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\n

      \n
    1. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

      Ki\u1ec3m so\u00e1t: L\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n

      C\u00f4ng ty con: L\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9).<\/p>\n

      C\u00f4ng ty m\u1eb9: L\u00e0 c\u00f4ng ty c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con.<\/p>\n

      T\u1eadp \u0111o\u00e0n: Bao g\u1ed3m c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con.<\/p>\n

      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/p>\n

      L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1: L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a m\u1ed9t c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng cho c\u00e1c ph\u1ea7n l\u1ee3i \u00edch kh\u00f4ng ph\u1ea3i do c\u00f4ng ty m\u1eb9 s\u1edf h\u1eefu m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con.<\/p>\n

      N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

      Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

        \n
      1. T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, ngo\u1ea1i tr\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 05 d\u01b0\u1edbi \u0111\u00e2y.<\/li>\n
      2. C\u00f4ng ty m\u1eb9 \u0111\u1ed3ng th\u1eddi l\u00e0 c\u00f4ng ty con b\u1ecb m\u1ed9t c\u00f4ng ty kh\u00e1c s\u1edf h\u1eefu to\u00e0n b\u1ed9 ho\u1eb7c g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 v\u00e0 n\u1ebfu \u0111\u01b0\u1ee3c c\u00e1c c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong c\u00f4ng ty ch\u1ea5p thu\u1eadn th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ty m\u1eb9 ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do kh\u00f4ng l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 c\u01a1 s\u1edf k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang bi\u1ec7t c\u1ee7a c\u00f4ng ty m\u1eb9; \u0110\u1ed3ng th\u1eddi ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 t\u00ean v\u00e0 \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 c\u1ee7a n\u00f3 \u0111\u00e3 l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n
      3. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 lu\u00f4n quan t\u00e2m \u0111\u1ebfn th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c thay \u0111\u1ed5i v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n. B\u00e1o b\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ea7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin v\u1ec1 t\u1eadp \u0111o\u00e0n nh\u01b0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng t\u00ednh \u0111\u1ebfn ranh gi\u1edbi ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ph\u00e1p nh\u00e2n ri\u00eang bi\u1ec7t.<\/li>\n<\/ol>\n

        07.M\u1ed9t c\u00f4ng ty m\u1eb9 b\u1ecb s\u1edf h\u1eefu to\u00e0n b\u1ed9 ho\u1eb7c g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 b\u1edfi m\u1ed9t c\u00f4ng ty kh\u00e1c kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00ec c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, b\u1edfi y\u00eau c\u1ea7u n\u1eafm b\u1eaft th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng th\u00f4ng qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00f4ng ty m\u1eb9. Kh\u00e1i ni\u1ec7m b\u1ecb s\u1edf h\u1eefu g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t c\u00f4ng ty b\u1ecb c\u00f4ng ty kh\u00e1c n\u1eafm gi\u1eef tr\u00ean 90% quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/p>\n

        Ph\u1ea1m vi c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

          \n
        1. C\u00f4ng ty m\u1eb9 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i h\u1ee3p nh\u1ea5t c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con \u1edf trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, ngo\u1ea1i tr\u1eeb c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf \u0111o\u1ea1n 10.<\/li>\n
        2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t bao g\u1ed3m vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t, tr\u1eeb c\u00e1c c\u00f4ng ty quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 10. Quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ed1i v\u1edbi c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft \u1edf c\u00f4ng ty con (c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp c\u00f4ng ty con ho\u1eb7c s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp c\u00f4ng ty con qua m\u1ed9t c\u00f4ng ty con kh\u00e1c) tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00e0 quy\u1ec1n s\u1edf h\u1eefu kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n ki\u1ec3m so\u00e1t. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y, quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay c\u1ea3 khi c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef \u00edt h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i c\u00f4ng ty con:<\/li>\n<\/ol>\n

          (a) C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c tho\u1ea3 thu\u1eadn d\u00e0nh cho c\u00f4ng ty m\u1eb9 h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft;<\/p>\n

          (b) C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy ch\u1ebf tho\u1ea3 thu\u1eadn;<\/p>\n

          (c) C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m ho\u1eb7c b\u00e3i mi\u1ec5n \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/p>\n

          (d) C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n b\u1ecf \u0111a s\u1ed1 phi\u1ebfu t\u1ea1i c\u00e1c cu\u1ed9c h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

            \n
          1. M\u1ed9t c\u00f4ng ty con \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi:<\/li>\n<\/ol>\n

            (a) Quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi v\u00ec c\u00f4ng ty con n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mua v\u00e0 n\u1eafm gi\u1eef cho m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i trong t\u01b0\u01a1ng lai g\u1ea7n (d\u01b0\u1edbi 12 th\u00e1ng); ho\u1eb7c<\/p>\n

            (b) Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ea1n ch\u1ebf trong th\u1eddi gian d\u00e0i v\u00e0 \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1edbi kh\u1ea3 n\u0103ng chuy\u1ec3n v\u1ed1n cho c\u00f4ng ty m\u1eb9.<\/p>\n

            C\u00f4ng ty m\u1eb9 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con lo\u1ea1i n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d.<\/p>\n

              \n
            1. C\u00f4ng ty m\u1eb9 kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con kh\u00e1c trong t\u1eadp \u0111o\u00e0n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin h\u1eefu \u00edch h\u01a1n n\u1ebfu h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con b\u1edfi n\u00f3 cung c\u1ea5p c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1ed5 sung v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau c\u1ee7a c\u00e1c c\u00f4ng ty con trong t\u1eadp \u0111o\u00e0n. H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed9 ph\u1eadn” s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau trong ph\u1ea1m vi m\u1ed9t t\u1eadp \u0111o\u00e0n.<\/li>\n<\/ol>\n

              Tr\u00ecnh t\u1ef1 h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

                \n
              1. Khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con s\u1ebd \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t theo t\u1eebng kho\u1ea3n m\u1ee5c b\u1eb1ng c\u00e1ch c\u1ed9ng c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed. \u0110\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cung c\u1ea5p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n nh\u01b0 \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, c\u1ea7n ti\u1ebfn h\u00e0nh nh\u1eefng b\u01b0\u1edbc sau:<\/li>\n
              2. a) Gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 trong t\u1eebng c\u00f4ng ty con v\u00e0 ph\u1ea7n v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb (quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “H\u1ee3p nh\u1ea5t kinh doanh”, chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kho\u1ea3n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh);<\/li>\n
              3. b) L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong thu nh\u1eadp thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ee3p nh\u1ea5t trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i tr\u1eeb ra kh\u1ecfi thu nh\u1eadp c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 t\u00ednh l\u00e3i, ho\u1eb7c l\u1ed7 thu\u1ea7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1edf h\u1eefu c\u00f4ng ty m\u1eb9;<\/li>\n
              4. c) L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con b\u1ecb h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t th\u00e0nh m\u1ed9t ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t t\u00e1ch kh\u1ecfi ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9. L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong t\u00e0i s\u1ea3n thu\u1ea7n bao g\u1ed3m:<\/li>\n
              5. i) Gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 t\u1ea1i ng\u00e0y h\u1ee3p nh\u1ea5t kinh doanh ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “H\u1ee3p nh\u1ea5t kinh doanh”; v\u00e0<\/li>\n
              6. ii) Ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
              7. C\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con ph\u1ea3i tr\u1ea3 khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty con cho c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p”.<\/li>\n
              8. S\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n, c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n. C\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 c\u0169ng \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf tr\u1eeb khi chi ph\u00ed t\u1ea1o n\u00ean kho\u1ea3n l\u1ed7 \u0111\u00f3 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/li>\n
              9. S\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n, bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu, c\u00e1c kho\u1ea3n chi ph\u00ed, c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9. C\u00e1c kho\u1ea3n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 n\u1eb1m trong gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, nh\u01b0 h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n. C\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n c\u0169ng \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf tr\u1eeb khi chi ph\u00ed t\u1ea1o n\u00ean kho\u1ea3n l\u1ed7 \u0111\u00f3 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c. S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi gian ph\u00e1t sinh tr\u00ean ph\u01b0\u01a1ng di\u1ec7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n trong n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p”.<\/li>\n
              10. Khi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp cho c\u00e1c k\u1ef3 k\u1ebft th\u00fac t\u1ea1i c\u00e1c ng\u00e0y kh\u00e1c nhau, ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh cho nh\u1eefng giao d\u1ecbch quan tr\u1ecdng hay nh\u1eefng s\u1ef1 ki\u1ec7n quan tr\u1ecdng x\u1ea3y ra trong k\u1ef3 gi\u1eefa ng\u00e0y l\u1eadp c\u00e1c b\u00e1o c\u00e1o \u0111\u00f3 v\u00e0 ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9. Trong b\u1ea5t k\u1ef3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o, s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 3 th\u00e1ng.<\/li>\n
              11. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. N\u1ebfu ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n l\u00e0 kh\u00e1c nhau, c\u00f4ng ty con ph\u1ea3i l\u1eadp th\u00eam m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch h\u1ee3p nh\u1ea5t c\u00f3 k\u1ef3 k\u1ebf to\u00e1n tr\u00f9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n. Trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng mi\u1ec5n l\u00e0 th\u1eddi gian ch\u00eanh l\u1ec7ch \u0111\u00f3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 th\u00e1ng. Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed9 d\u00e0i c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 s\u1ef1 kh\u00e1c nhau v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i th\u1ed1ng nh\u1ea5t qua c\u00e1c k\u1ef3.<\/li>\n
              12. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c l\u1eadp ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i trong nh\u1eefng ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1. N\u1ebfu kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t trong khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f4ng ty m\u1eb9 ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c nhau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n
              13. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu m\u1ed9t c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n s\u1eed d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u00f9ng lo\u1ea1i trong ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1, th\u00ec nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh th\u00edch h\u1ee3p v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi d\u00f9ng cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n
              14. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty con s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t k\u1ec3 t\u1eeb ng\u00e0y mua, l\u00e0 ng\u00e0y c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “H\u1ee3p nh\u1ea5t kinh doanh”. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty con b\u1ecb thanh l\u00fd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh h\u1ee3p nh\u1ea5t cho t\u1edbi ng\u00e0y thanh l\u00fd, l\u00e0 ng\u00e0y c\u00f4ng ty m\u1eb9 th\u1ef1c s\u1ef1 ch\u1ea5m d\u1ee9t quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty con. S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd c\u00f4ng ty con v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u1eeb \u0111i n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con n\u00e0y t\u1ea1i ng\u00e0y thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh h\u1ee3p nh\u1ea5t nh\u01b0 kho\u1ea3n l\u00e3i, l\u1ed7 thanh l\u00fd c\u00f4ng ty con. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh \u0111\u01b0\u1ee3c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb ni\u00ean \u0111\u1ed9 n\u00e0y \u0111\u1ebfn ni\u00ean \u0111\u1ed9 kh\u00e1c, c\u1ea7n cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c mua v\u00e0 thanh l\u00fd c\u00e1c c\u00f4ng ty con \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i ng\u00e0y b\u00e1o c\u00e1o v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/li>\n
              15. Kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh”, k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng c\u00f2n l\u00e0 c\u00f4ng ty con n\u1eefa v\u00e0 c\u0169ng kh\u00f4ng tr\u1edf th\u00e0nh m\u1ed9t c\u00f4ng ty li\u00ean k\u1ebft nh\u01b0 \u0111\u1ecbnh ngh\u0129a c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft”.<\/li>\n
              16. Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i ng\u00e0y doanh nghi\u1ec7p kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng ty con \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n
              17. L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t th\u00e0nh ch\u1ec9 ti\u00eau t\u00e1ch bi\u1ec7t v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9. Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong thu nh\u1eadp c\u1ee7a t\u1eadp \u0111o\u00e0n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t.<\/li>\n
              18. C\u00e1c kho\u1ea3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong c\u00f4ng ty con \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t c\u00f3 th\u1ec3 l\u1edbn h\u01a1n v\u1ed1n c\u1ee7a h\u1ecd trong t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con. Kho\u1ea3n l\u1ed7 v\u01b0\u1ee3t tr\u1ed9i c\u0169ng nh\u01b0 b\u1ea5t k\u1ef3 c\u00e1c kho\u1ea3n l\u1ed7 th\u00eam n\u00e0o kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m v\u00e0o ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111a s\u1ed1 tr\u1eeb khi c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 c\u00f3 ngh\u0129a v\u1ee5 r\u00e0ng bu\u1ed9c v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00f3. N\u1ebfu sau \u0111\u00f3 c\u00f4ng ty con c\u00f3 l\u00e3i, kho\u1ea3n l\u00e3i \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111a s\u1ed1 cho t\u1edbi khi ph\u1ea7n l\u1ed7 tr\u01b0\u1edbc \u0111\u00e2y do c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111a s\u1ed1 g\u00e1nh ch\u1ecbu \u0111\u01b0\u1ee3c b\u1ed3i ho\u00e0n \u0111\u1ea7y \u0111\u1ee7.<\/li>\n
              19. N\u1ebfu c\u00f4ng ty con c\u00f3 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i (lo\u1ea1i \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 c\u1ed5 t\u1ee9c) lu\u1ef9 k\u1ebf ch\u01b0a thanh to\u00e1n b\u1ecb n\u1eafm gi\u1eef b\u1edfi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i t\u1eadp \u0111o\u00e0n, c\u00f4ng ty m\u1eb9 ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u1ea7n k\u1ebft qu\u1ea3 l\u00e3i, l\u1ed7 c\u1ee7a m\u00ecnh sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh cho s\u1ed1 c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i c\u1ee7a c\u00f4ng ty con ph\u1ea3i tr\u1ea3 cho d\u00f9 c\u1ed5 t\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 hay ch\u01b0a.<\/li>\n<\/ol>\n

                Tr\u00ecnh b\u00e0y kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9<\/strong><\/p>\n

                  \n
                1. Tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0o c\u00e1c c\u00f4ng ty con \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n
                2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con m\u00e0 b\u1ecb lo\u1ea1i kh\u1ecfi qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n<\/ol>\n

                  Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

                    \n
                  1. Ngo\u00e0i nh\u1eefng th\u00f4ng tin quy \u0111\u1ecbnh tr\u00ecnh b\u00e0y t\u1ea1i \u0111o\u1ea1n 05 v\u00e0 \u0111o\u1ea1n 18, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau:<\/li>\n
                  2. a) Danh s\u00e1ch c\u00e1c c\u00f4ng ty con quan tr\u1ecdng, bao g\u1ed3m: T\u00ean c\u00f4ng ty, n\u01b0\u1edbc n\u01a1i c\u00e1c c\u00f4ng ty con th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u1eb7t tr\u1ee5 s\u1edf th\u01b0\u1eddng tr\u00fa, t\u1ef7 l\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ty m\u1eb9. N\u1ebfu t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00f4ng ty m\u1eb9 kh\u00e1c v\u1edbi t\u1ef7 l\u1ec7 l\u1ee3i \u00edch th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y c\u1ea3 t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 t\u1ef7 l\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ty m\u1eb9;<\/li>\n
                  3. b) Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u00f2n ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n
                  4. i) L\u00fd do kh\u00f4ng h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con;<\/li>\n
                  5. ii) B\u1ea3n ch\u1ea5t m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft nh\u01b0ng kh\u00f4ng s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con kh\u00e1c;<\/li>\n<\/ol>\n

                    iii) T\u00ean c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f4ng ty m\u1eb9 v\u1eeba n\u1eafm gi\u1eef h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft v\u1eeba s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, n\u00ean doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty con; v\u00e0<\/p>\n

                      \n
                    1. iv) \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c mua v\u00e0 b\u00e1n c\u00e1c c\u00f4ng ty con \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o, k\u1ebft qu\u1ea3 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/li>\n
                    2. c) Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u00f4ng ty m\u1eb9 ph\u1ea3i tr\u00ecnh b\u00e0y ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con.\/.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                      CHU\u1ea8N M\u1ef0C S\u1ed0 25 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH H\u1ee2P NH\u1ea4T V\u00c0 K\u1ebe TO\u00c1N KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY CON (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0..<\/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\/31917"}],"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=31917"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31917\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31917"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}