{"id":31924,"date":"2021-11-16T00:30:15","date_gmt":"2021-11-15T17:30:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31924"},"modified":"2021-10-01T09:04:12","modified_gmt":"2021-10-01T02:04:12","slug":"chuan-muc-ke-toan-so-27-bao-cao-tai-chinh-giua-nien-do-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31924","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 27 – B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH GI\u1eeeA NI\u00caN \u0110\u1ed8"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/strong><\/p>\n

CHU\u1ea8N M\u1ef0C S\u1ed0 27<\/strong><\/p>\n

B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH GI\u1eeeA NI\u00caN \u0110\u1ed8<\/strong>
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC,ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/strong><\/p>\n

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

M\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh n\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9, c\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi v\u00e0 \u0111\u00e1ng tin c\u1eady s\u1ebd cho ph\u00e9p c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng kh\u00e1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra c\u00e1c ngu\u1ed3n thu, c\u00e1c lu\u1ed3ng ti\u1ec1n, v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd.<\/p>\n

Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef trong Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau :<\/p>\n

K\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9:<\/em>\u00a0L\u00e0 k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng ho\u1eb7c qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9:\u00a0<\/em>L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m c\u00e1c b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7 theo qui \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c qui \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c n\u00e0y cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/p>\n

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

N\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d \u0111\u00e3 qui \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n

(a) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/p>\n

(b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n

(c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7; v\u00e0<\/p>\n

(d) B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Chu\u1ea9n m\u1ef1c n\u00e0y qui \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 g\u1ed3m c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c v\u00e0 ph\u1ea7n thuy\u1ebft minh \u0111\u01b0\u1ee3c ch\u1ecdn l\u1ecdc. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u1eb1m c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 t\u1eadp trung tr\u00ecnh b\u00e0y v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n, c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u1edbi v\u00e0 kh\u00f4ng l\u1eb7p l\u1ea1i c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Chu\u1ea9n m\u1ef1c n\u00e0y khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p c\u00f4ng b\u1ed1 m\u1ed9t b\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 gi\u1ed1ng nh\u01b0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p cung c\u1ea5p th\u00eam trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 t\u00f3m l\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin kh\u00e1c ngo\u00e0i n\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ho\u1eb7c ph\u1ea7n thuy\u1ebft minh \u0111\u01b0\u1ee3c ch\u1ecdn l\u1ecdc nh\u01b0 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c n\u00e0y. C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 c\u00e1c b\u00e1o c\u00e1o n\u00e0y c\u1ea7n ph\u1ea3i cung c\u1ea5p m\u1ecdi di\u1ec5n gi\u1ea3i trong ph\u1ea7n thuy\u1ebft minh quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c n\u00e0y (\u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c di\u1ec5n gi\u1ea3i quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 13) c\u0169ng nh\u01b0 c\u00e1c thuy\u1ebft minh quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c.<\/p>\n

N\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9 bao g\u1ed3m:<\/em><\/p>\n

(a) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u00f3m l\u01b0\u1ee3c;<\/em><\/p>\n

(b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00f3m l\u01b0\u1ee3c;<\/em><\/p>\n

(c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u00f3m l\u01b0\u1ee3c; v\u00e0<\/em><\/p>\n

(d) B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc.<\/em><\/p>\n

H\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n

N\u1ebfu doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 gi\u1eefa ni\u00ean \u0111\u1ed9, th\u00ec h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a t\u1eebng b\u00e1o c\u00e1o \u0111\u00f3 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d.<\/em><\/p>\n

N\u1ebfu doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9, th\u00ec h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a t\u1eebng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i bao g\u1ed3m c\u00e1c \u0111\u1ec1 m\u1ee5c v\u00e0 s\u1ed1 c\u1ed9ng chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t v\u00e0 ph\u1ea7n thuy\u1ebft minh \u0111\u01b0\u1ee3c ch\u1ecdn l\u1ecdc theo y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y. \u0110\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng b\u1ecb sai l\u1ec7ch, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c ho\u1eb7c c\u00e1c ph\u1ea7n thuy\u1ebft minh b\u1ed5 sung.<\/em><\/p>\n

L\u1ee3i nhu\u1eadn tr\u00ean m\u1ed9t c\u1ed5 phi\u1ebfu tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y ph\u00e2n ph\u1ed1i c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/em><\/p>\n

M\u1ed9t doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo qui \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 \u201cB\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\u201d th\u00ec c\u0169ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9 ngo\u00e0i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ri\u00eang bi\u1ec7t c\u1ee7a m\u00ecnh.<\/p>\n

PH\u1ea6N THUY\u1ebeT MINH \u0110\u01af\u1ee2C L\u1ef0A CH\u1eccN<\/strong><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin kh\u00f4ng quan tr\u1ecdng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o n\u0103m g\u1ea7n nh\u1ea5t. Vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 giao d\u1ecbch quan tr\u1ecdng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u1eb1m gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng thay \u0111\u1ed5i v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t.<\/p>\n

M\u1ed9t doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c gi\u1eefa ni\u00ean \u0111\u1ed9, n\u1ebfu c\u00e1c th\u00f4ng tin n\u00e0y mang t\u00ednh tr\u1ecdng y\u1ebfu v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 n\u00e0o. C\u00e1c th\u00f4ng tin n\u00e0y c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u ni\u00ean \u0111\u1ed9 \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c giao d\u1ecbch tr\u1ecdng y\u1ebfu \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i:<\/em><\/p>\n

(a) Doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng b\u1ed1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n \u0111\u00e2y nh\u1ea5t l\u00e0 c\u00f9ng \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u01b0 nhau. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i m\u00f4 t\u1ea3 s\u1ef1 thay \u0111\u1ed5i v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng thay \u0111\u1ed5i n\u00e0y;<\/em><\/p>\n

(b) Gi\u1ea3i th\u00edch v\u1ec1 t\u00ednh th\u1eddi v\u1ee5 ho\u1eb7c t\u00ednh chu k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9;<\/em><\/p>\n

(c) T\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, thu nh\u1eadp thu\u1ea7n, ho\u1eb7c c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng b\u00ecnh th\u01b0\u1eddng do t\u00ednh ch\u1ea5t, quy m\u00f4 ho\u1eb7c t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang;<\/em><\/p>\n

(d) Nh\u1eefng bi\u1ebfn \u0111\u1ed9ng trong ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu lu\u1ef9 k\u1ebf t\u00ednh \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, c\u0169ng nh\u01b0 Ph\u1ea7n thuy\u1ebft minh t\u01b0\u01a1ng \u1ee9ng mang t\u00ednh so s\u00e1nh c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n tr\u00ean c\u1ee7a ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t;<\/em><\/p>\n

(\u0111) T\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc c\u1ee7a ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i ho\u1eb7c nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong c\u00e1c ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc, n\u1ebfu nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i;<\/em><\/p>\n

(e) Ph\u00e1t h\u00e0nh, mua l\u1ea1i v\u00e0 ho\u00e0n tr\u1ea3 c\u00e1c ch\u1ee9ng kho\u00e1n n\u1ee3 v\u00e0 ch\u1ee9ng kho\u00e1n v\u1ed1n;<\/em><\/p>\n

(f) C\u1ed5 t\u1ee9c \u0111\u00e3 tr\u1ea3 (t\u1ed5ng s\u1ed1 hay tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n) c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1eddng v\u00e0 c\u1ed5 phi\u1ebfu kh\u00e1c;<\/em><\/p>\n

(g) Doanh thu v\u00e0 k\u1ebft qu\u1ea3 b\u1ed9 ph\u1eadn theo l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd, d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n chia c\u1ee7a b\u00e1o c\u00e1o b\u1ed9 ph\u1eadn;<\/em><\/p>\n

(h) Nh\u1eefng s\u1ef1 ki\u1ec7n tr\u1ecdng y\u1ebfu ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00f3;<\/em><\/p>\n

(i) T\u00e1c \u0111\u1ed9ng c\u1ee7a nh\u1eefng thay \u0111\u1ed5i trong c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9, ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ee3p nh\u1ea5t kinh doanh, mua ho\u1eb7c thanh l\u00fd c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, t\u00e1i c\u01a1 c\u1ea5u v\u00e0 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng; v\u00e0<\/em><\/p>\n

(j) Nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n ng\u1eabu nhi\u00ean k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m g\u1ea7n nh\u1ea5t.<\/em><\/p>\n

C\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec1u quy \u0111\u1ecbnh r\u00f5 c\u00e1c th\u00f4ng tin c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh n\u00e0y, thu\u1eadt ng\u1eef \u201cb\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ec9 m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 th\u01b0\u1eddng bao g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 c\u00f3 th\u1ec3 c\u00f3 c\u1ea3 nh\u1eefng b\u00e1o c\u00e1o kh\u00e1c. Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i di\u1ec5n gi\u1ea3i \u0111\u1ea7y \u0111\u1ee7 m\u1ecdi ph\u1ea7n thuy\u1ebft minh theo quy \u0111\u1ecbnh trong c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c n\u1ebfu nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 ch\u1ec9 bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00f3m l\u01b0\u1ee3c v\u00e0 ph\u1ea7n thuy\u1ebft minh \u0111\u01b0\u1ee3c ch\u1ecdn l\u1ecdc.<\/p>\n

TR\u00ccNH B\u00c0Y VI\u1ec6C TU\u00c2N TH\u1ee6 C\u00c1C CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N V\u00c0 CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/span><\/h1>\n
    \n
  1. Doanh nghi\u1ec7p ph\u1ea3i n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c n\u00e0y. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam n\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/em><\/li>\n<\/ol>\n

    C\u00e1c k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/h1>\n
      \n
    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (t\u00f3m l\u01b0\u1ee3c ho\u1eb7c \u0111\u1ea7y \u0111\u1ee7) ph\u1ea3i bao g\u1ed3m c\u00e1c k\u1ef3 nh\u01b0 sau cho t\u1eebng b\u00e1o c\u00e1o:<\/em><\/li>\n<\/ol>\n

      (a) B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i v\u00e0 s\u1ed1 li\u1ec7u mang t\u00ednh so s\u00e1nh v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc;<\/em><\/p>\n

      (b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i v\u00e0 s\u1ed1 lu\u1ef9 k\u1ebf t\u1eeb ng\u00e0y \u0111\u1ea7u ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00f3. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc;<\/em><\/p>\n

      (c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 lu\u1ef9 k\u1ebf t\u1eeb ng\u00e0y \u0111\u1ea7u ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, c\u00f9ng v\u1edbi s\u1ed1 li\u1ec7u mang t\u00ednh so s\u00e1nh c\u1ee7a c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc.<\/em><\/p>\n

        \n
      1. Chu\u1ea9n m\u1ef1c n\u00e0y khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo th\u1eddi v\u1ee5, b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh n\u0103m c\u1ee7a k\u1ef3 12 th\u00e1ng k\u1ebft th\u00fac v\u00e0o ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 c\u00e1c th\u00f4ng tin mang t\u00ednh so s\u00e1nh c\u00f9ng k\u1ef3 12 th\u00e1ng c\u1ee7a ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ol>\n

        T\u00cdNH TR\u1eccNG Y\u1ebeU<\/span><\/h1>\n
          \n
        1. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 trong c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i ho\u1eb7c tr\u00ecnh b\u00e0y m\u1ed9t kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ecdng y\u1ebfu, c\u1ea7n ph\u1ea3i hi\u1ec3u r\u1eb1ng c\u00e1c \u0111\u00e1nh gi\u00e1 gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea7n l\u1edbn d\u1ef1a tr\u00ean nh\u1eefng \u01b0\u1edbc t\u00ednh do \u0111\u00f3 \u00edt ch\u00ednh x\u00e1c h\u01a1n so v\u1edbi c\u00e1c \u0111\u00e1nh gi\u00e1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/em><\/li>\n
        2. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01 \u201cChu\u1ea9n m\u1ef1c chung\u201d \u0111\u1ecbnh ngh\u0129a \u201cTh\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \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\u201d y\u00eau c\u1ea7u ph\u1ea3i thuy\u1ebft minh nh\u1eefng thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, c\u00e1c sai s\u00f3t v\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n. Chu\u1ea9n m\u1ef1c s\u1ed1 29 kh\u00f4ng h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu.<\/li>\n
        3. Doanh nghi\u1ec7p ph\u1ea3i x\u00e9t \u0111o\u00e1n khi \u0111\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh t\u00e0i li\u1ec7u c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 l\u00e0 c\u01a1 s\u1edf cho quy\u1ebft \u0111\u1ecbnh ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9, nh\u01b0 nh\u1eefng y\u1ebfu t\u1ed1 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 nh\u1eefng sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf t\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a ch\u00fang so v\u1edbi c\u00e1c d\u1eef li\u1ec7u c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u1eb1m tr\u00e1nh suy di\u1ec5n sai l\u1ec7ch do vi\u1ec7c kh\u00f4ng thuy\u1ebft minh g\u00e2y ra. M\u1ee5c ti\u00eau \u0111\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ch\u1ee9a \u0111\u1ef1ng to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng tin h\u1eefu \u00edch gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/li>\n<\/ol>\n

          TH\u00d4NG TIN \u0110\u01af\u1ee2C TR\u00ccNH B\u00c0Y TRONG B\u1ea2N THUY\u1ebeT MINH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH N\u0102M<\/span><\/h1>\n
            \n
          1. N\u1ebfu \u01b0\u1edbc t\u00ednh m\u1ed9t th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh nh\u01b0ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang r\u1ebd cho k\u1ef3 n\u00e0y th\u00ec b\u1ea3n ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ef1 thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00f3.<\/em><\/li>\n
          2. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \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\u201d quy \u0111\u1ecbnh ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ea3n ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng th\u00f4ng tin do thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i ho\u1eb7c d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn c\u00e1c ni\u00ean \u0111\u1ed9 k\u1ebf ti\u1ebfp. \u0110o\u1ea1n 13(\u0111) c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh ph\u1ea3i tr\u00ecnh b\u00e0y t\u01b0\u01a1ng t\u1ef1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. V\u00ed d\u1ee5 nh\u1eefng thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng h\u00e0ng t\u1ed3n kho, chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u, \u0111\u00e3 \u0111\u01b0\u1ee3c ghi s\u1ed5 trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c tr\u00ecnh b\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n tr\u00ean \u0111\u00e2y nh\u1ea5t qu\u00e1n v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \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\u201d nh\u1eb1m thu h\u1eb9p ph\u1ea1m vi ch\u1ec9 li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n
            GHI NH\u1eacN V\u00c0 X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca<\/span><\/h5>\n

            \u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n gi\u1ed1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/h1>\n
              \n
            1. Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u01b0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, ngo\u1ea1i tr\u1eeb nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n x\u1ea3y ra sau ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ea7n nh\u1ea5t. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a ni\u00ean \u0111\u1ed9. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u00f4ng tin \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u ni\u00ean \u0111\u1ed9 \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.<\/em><\/li>\n
            2. Vi\u1ec7c quy \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 nh\u01b0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0m cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 t\u00ednh \u0111\u1ed9c l\u1eadp v\u1edbi nhau. Tuy nhi\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 h\u00e0ng n\u0103m c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c b\u00e1o c\u00e1o th\u00f4ng tin tr\u00ean c\u01a1 s\u1edf lu\u1ef9 k\u1ebf t\u1eeb ng\u00e0y \u0111\u1ea7u ni\u00ean \u0111\u1ed9 \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 th\u1ec3 l\u00e0m cho ph\u1ea3i thay \u0111\u1ed5i nh\u1eefng \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i. Nguy\u00ean t\u1eafc ghi nh\u1eadn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u0169ng gi\u1ed1ng nh\u01b0 nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/li>\n
            3. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh th\u00f4ng tin khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9:<\/li>\n<\/ol>\n

              (a) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n l\u1ed7 t\u1eeb vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c t\u1ed5n th\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u0169ng gi\u1ed1ng nh\u01b0 nguy\u00ean t\u1eafc ph\u1ea3i \u00e1p d\u1ee5ng n\u1ebfu doanh nghi\u1ec7p ch\u1ec9 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. Tuy nhi\u00ean, n\u1ebfu c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y thay \u0111\u1ed5i trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 sau c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i th\u00ec \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 sau b\u1eb1ng c\u00e1ch h\u1ea1ch to\u00e1n th\u00eam m\u1ed9t kho\u1ea3n l\u1ed7 b\u1ed5 sung ho\u1eb7c b\u1eb1ng c\u00e1ch ho\u00e0n nh\u1eadp m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y;<\/p>\n

              (b) Kho\u1ea3n chi ph\u00ed kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i gi\u1eefa ni\u00ean \u0111\u1ed9 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 ch\u1edd c\u00e1c th\u00f4ng tin trong t\u01b0\u01a1ng lai nh\u1eb1m kh\u1eb3ng \u0111\u1ecbnh xem li\u1ec7u chi ph\u00ed n\u00e0y c\u00f3 h\u1ed9i \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ecbnh ngh\u0129a c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay kh\u00f4ng ho\u1eb7c \u0111\u1ec3 che d\u1ea5u c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh; v\u00e0<\/p>\n

              (c) Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn trong m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u00ean c\u01a1 s\u1edf \u01b0\u1edbc t\u00ednh t\u1ed1i \u01b0u v\u1ec1 thu\u1ebf su\u1ea5t b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u01b0\u1ee3c d\u1ef1 tr\u00f9 cho c\u1ea3 n\u0103m t\u00e0i ch\u00ednh. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 sau c\u1ee7a c\u00f9ng n\u0103m hi\u1ec7n t\u1ea1i n\u1ebfu c\u00f3 thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh v\u1ec1 thu\u1ebf su\u1ea5t c\u1ee7a n\u0103m \u0111\u00f3.<\/p>\n

                \n
              1. Theo Chu\u1ea9n m\u1ef1c s\u1ed1 01 \u201cChu\u1ea9n m\u1ef1c chung\u201d, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p theo t\u1eebng kho\u1ea3n m\u1ee5c. \u0110\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a vi\u1ec7c ghi nh\u1eadn v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u0169ng nh\u01b0 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/li>\n
              2. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng ki\u1ec3m tra nh\u01b0 nhau v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf mang l\u1ea1i trong t\u01b0\u01a1ng lai c\u1ee7a ch\u00fang t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u0169ng nh\u01b0 v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. C\u00e1c chi ph\u00ed, theo b\u1ea3n ch\u1ea5t c\u1ee7a ch\u00fang, kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u00e0i s\u1ea3n v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m s\u1ebd kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u00e0i s\u1ea3n v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9. T\u01b0\u01a1ng t\u1ef1, m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i th\u1ec3 hi\u1ec7n m\u1ed9t ngh\u0129a v\u1ee5 hi\u1ec7n c\u00f3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00f3, gi\u1ed1ng nh\u01b0 tr\u01b0\u1eddng h\u1ee3p m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n
              3. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m ch\u1ee7 y\u1ebfu c\u1ee7a doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed l\u00e0 c\u00e1c lu\u1ed3ng v\u00e0o v\u00e0 lu\u1ed3ng ra c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 th\u1ef1c s\u1ef1 x\u1ea3y ra. N\u1ebfu lu\u1ed3ng v\u00e0o v\u00e0 ra n\u00e0y \u0111\u00e3 th\u1ef1c s\u1ef1 x\u1ea3y ra th\u00ec doanh thu v\u00e0 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn. Chu\u1ea9n m\u1ef1c chung \u0111\u00e3 quy \u0111\u1ecbnh \u201cchi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh khi c\u00e1c chi ph\u00ed n\u00e0y l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m b\u1edbt t\u00e0i s\u1ea3n ho\u1eb7c t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed n\u00e0y ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady\u201d. Nh\u1eefng kho\u1ea3n m\u1ee5c kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00ec kh\u00f4ng cho ph\u00e9p ghi nh\u1eadn v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n
              4. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ea7n ph\u1ea3i t\u00ednh \u0111\u1ebfn m\u1ecdi th\u00f4ng tin m\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c trong su\u1ed1t ni\u00ean \u0111\u1ed9. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u ni\u00ean \u0111\u1ed9 \u0111\u1ebfn cu\u1ed1i ni\u00ean \u0111\u1ed9.<\/li>\n
              5. M\u1ed9t doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 th\u00ec s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ebfn cu\u1ed1i ni\u00ean \u0111\u1ed9 ho\u1eb7c ngay sau \u0111\u00f3 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n 12 th\u00e1ng. C\u00e1c \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u1ea3 12 th\u00e1ng s\u1ebd ph\u1ea3n \u00e1nh nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 c\u00f3 trong c\u00e1c \u01b0\u1edbc t\u00ednh c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9. C\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. \u0110o\u1ea1n 13(\u0111) v\u00e0 \u0111o\u1ea1n 21 y\u00eau c\u1ea7u ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t v\u00e0 th\u00f4ng tin c\u1ee7a m\u1ecdi thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/li>\n
              6. M\u1ed9t doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed tr\u00ean m\u1ed9t c\u01a1 s\u1edf lu\u1ef9 k\u1ebf \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 c\u0103n c\u1ee9 v\u00e0o nh\u1eefng th\u00f4ng tin s\u1eb5n c\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i ph\u1ea3n \u00e1nh m\u1ecdi thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong nh\u1eefng k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. C\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong nh\u1eefng k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. \u0110o\u1ea1n 13(\u0111) v\u00e0 \u0111o\u1ea1n 21 y\u00eau c\u1ea7u ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t v\u00e0 th\u00f4ng tin c\u1ee7a m\u1ecdi thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n
                Doanh thu mang t\u00ednh th\u1eddi v\u1ee5, chu k\u1ef3 ho\u1eb7c th\u1eddi c\u01a1<\/span><\/h6>\n
                  \n
                1. C\u00e1c kho\u1ea3n doanh thu mang t\u00ednh th\u1eddi v\u1ee5, chu k\u1ef3 ho\u1eb7c th\u1eddi c\u01a1 nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c ho\u00e3n l\u1ea1i v\u00e0o ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 n\u1ebfu vi\u1ec7c ghi nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c ho\u00e3n l\u1ea1i \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng th\u00edch h\u1ee3p v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n
                2. Doanh thu mang t\u00ednh chu k\u1ef3, th\u1eddi v\u1ee5 ho\u1eb7c th\u1eddi c\u01a1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p doanh thu t\u1eeb c\u1ed5 t\u1ee9c, b\u1ea3n quy\u1ec1n. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 doanh thu cao h\u01a1n trong m\u1ed9t s\u1ed1 k\u1ef3 so v\u1edbi nh\u1eefng k\u1ef3 kh\u00e1c c\u1ee7a ni\u00ean \u0111\u1ed9 nh\u01b0 doanh thu theo m\u00f9a v\u1ee5 c\u1ee7a c\u1eeda h\u00e0ng b\u00e1n l\u1ebb. C\u00e1c kho\u1ea3n doanh thu n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ch\u00fang ph\u00e1t sinh.<\/li>\n<\/ol>\n

                  Chi ph\u00ed ph\u00e1t sinh \u0111\u1ed9t xu\u1ea5t trong ni\u00ean \u0111\u1ed9<\/strong><\/p>\n

                    \n
                  1. C\u00e1c chi ph\u00ed ph\u00e1t sinh \u0111\u1ed9t xu\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 cho m\u1ee5c \u0111\u00edch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 khi vi\u1ec7c tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i chi ph\u00ed v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/em><\/li>\n<\/ol>\n

                    S\u1eed d\u1ee5ng c\u00e1c \u01b0\u1edbc t\u00ednh<\/strong><\/p>\n

                    35.Th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh tr\u1ecdng y\u1ebfu, h\u1eefu \u00edch \u0111\u01b0\u1ee3c cung c\u1ea5p l\u00e0 \u0111\u00e1ng tin c\u1eady, c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u00f4ng tin tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u0169ng nh\u01b0 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 tr\u00ean c\u00e1c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd, nh\u01b0ng vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 th\u01b0\u1eddng ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c \u01b0\u1edbc t\u00ednh nhi\u1ec1u h\u01a1n so v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/em><\/p>\n

                    \u0110i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00e2y<\/p>\n

                      \n
                    1. Vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi vi\u1ec7c thay \u0111\u1ed5i do Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh b\u1eb1ng c\u00e1ch:<\/em><\/li>\n<\/ol>\n

                      a\/ \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc c\u1ee7a n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c c\u1ee7a n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00e2y (xem \u0111o\u1ea1n 16) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \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\u201d; ho\u1eb7c<\/em><\/p>\n

                      b\/ Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u1ebfn c\u00e1c k\u1ef3 trong qu\u00e1 kh\u1ee9, th\u00ec th\u1ef1c hi\u1ec7n phi h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi k\u1ec3 t\u1eeb k\u1ef3 s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 gi\u1eefa ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n so s\u00e1nh gi\u1eefa ni\u00ean \u0111\u1ed9 t\u01b0\u01a1ng \u1ee9ng.<\/em><\/p>\n

                        \n
                      1. M\u1ee5c ti\u00eau c\u1ee7a quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 36 nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho m\u1ed9t lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3 trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh. Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \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\u201d, vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a nh\u1eefng k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u lu\u1ef9 k\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u00ec theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng phi h\u1ed3i t\u1ed1 k\u1ec3 t\u1eeb k\u1ef3 s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1edf v\u1ec1 tr\u01b0\u1edbc. Quy \u0111\u1ecbnh trong \u0111o\u1ea1n 36 y\u00eau c\u1ea7u m\u1ecdi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n trong ni\u00ean \u0111\u1ed9 hi\u1ec7n t\u1ea1i c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ho\u1eb7c n\u1ebfu kh\u00f4ng th\u1ef1c t\u1ebf th\u00ec \u00e1p d\u1ee5ng phi h\u1ed3i t\u1ed1 mu\u1ed9n nh\u1ea5t l\u00e0 ngay t\u1eeb \u0111\u1ea7u ni\u00ean \u0111\u1ed9 \u0111\u00f3.<\/li>\n
                      2. Vi\u1ec7c cho ph\u00e9p nh\u1eefng thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb m\u1ed9t ng\u00e0y n\u00e0o \u0111\u00f3 gi\u1eefa ni\u00ean \u0111\u1ed9 s\u1ebd cho ph\u00e9p \u00e1p d\u1ee5ng hai ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c nhau \u0111\u1ed1i v\u1edbi m\u1ed9t lo\u1ea1i giao d\u1ecbch trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh, s\u1ebd g\u00e2y ra kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ednh to\u00e1n, ph\u00e2n t\u00edch v\u00e0 hi\u1ec3u c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p.\/.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                        H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 27 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH GI\u1eeeA NI\u00caN \u0110\u1ed8 (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC,ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 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 n\u1ed9i dung t\u1ed1i..<\/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\/31924"}],"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=31924"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31924\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31924"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}