{"id":31928,"date":"2021-11-20T00:36:39","date_gmt":"2021-11-19T17:36:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31928"},"modified":"2021-10-01T09:39:20","modified_gmt":"2021-10-01T02:39:20","slug":"chuan-muc-ke-toan-so-29-thay-doi-chinh-sach-ke-toan-uoc-tinh-ke-toan-va-cac-sai-sot-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31928","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 29 – THAY \u0110\u1ed4I CH\u00cdNH S\u00c1CH K\u1ebe TO\u00c1N, \u01af\u1edaC T\u00cdNH K\u1ebe TO\u00c1N V\u00c0 C\u00c1C SAI S\u00d3T"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG<\/strong><\/p>\n

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

CHU\u1ea8N M\u1ef0C S\u1ed0 29 HAY \u0110\u1ed4I CH\u00cdNH S\u00c1CH K\u1ebe TO\u00c1N,\u01af\u1edaC T\u00cdNH K\u1ebe TO\u00c1N V\u00c0 C\u00c1C SAI S\u00d3T<\/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\/02\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/strong><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

01.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, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y s\u1ef1 thay \u0111\u1ed5i trong c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n. Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao t\u00ednh ph\u00f9 h\u1ee3p, \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p gi\u1eefa c\u00e1c k\u1ef3 v\u00e0 v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/p>\n

    \n
  1. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ec3 x\u1eed l\u00fd nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 s\u1eeda ch\u1eefa sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc.<\/em><\/li>\n
  2. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 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. \u1ea2nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf c\u1ee7a vi\u1ec7c s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t k\u1ef3 tr\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 17 \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/em><\/li>\n
  3. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/em><\/li>\n<\/ol>\n

    Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n:\u00a0<\/em>L\u00e0 c\u00e1c nguy\u00ean t\u1eafc, c\u01a1 s\u1edf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

    Thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n:<\/em>\u00a0L\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c gi\u00e1 tr\u1ecb ti\u00eau hao \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng hi\u1ec7n th\u1eddi v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3. Nh\u1eefng thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n do c\u00f3 c\u00e1c th\u00f4ng tin m\u1edbi kh\u00f4ng ph\u1ea3i l\u00e0 s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t.<\/p>\n

    B\u1ecf s\u00f3t ho\u1eb7c sai s\u00f3t tr\u1ecdng y\u1ebfu:<\/em>\u00a0Vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c sai s\u00f3t \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu ch\u00fang 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. M\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c b\u1ecf s\u00f3t ho\u1eb7c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3. Quy m\u00f4, t\u00ednh ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu.<\/p>\n

    Sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc:\u00a0<\/em>L\u00e0 nh\u1eefng sai s\u00f3t ho\u1eb7c b\u1ecf s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i m\u1ed9t hay nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc do kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang c\u00e1c th\u00f4ng tin:<\/p>\n

    (a) S\u1eb5n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p c\u00f4ng b\u1ed1;<\/p>\n

    (b) C\u00f3 th\u1ec3 thu th\u1eadp v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3.<\/p>\n

    C\u00e1c sai s\u00f3t bao g\u1ed3m sai s\u00f3t do t\u00ednh to\u00e1n, \u00e1p d\u1ee5ng sai c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, b\u1ecf qu\u00ean, hi\u1ec3u ho\u1eb7c di\u1ec5n gi\u1ea3i sai c\u00e1c s\u1ef1 vi\u1ec7c v\u00e0 gian l\u1eadn.<\/p>\n

    \u00c1p d\u1ee5ng h\u1ed3i t\u1ed1:\u00a0<\/em>L\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n

    \u0110i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1:\u00a0<\/em>L\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ec3 c\u00e1c sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ch\u01b0a h\u1ec1 x\u1ea3y ra.<\/p>\n

    T\u00ednh kh\u00f4ng hi\u1ec7n th\u1ef1c:\u00a0<\/em>M\u1ed9t y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng hi\u1ec7n th\u1ef1c khi doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u00f3 sau r\u1ea5t nhi\u1ec1u n\u1ed7 l\u1ef1c, c\u1ed1 g\u1eafng. Vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eb1m s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00e0 kh\u00f4ng hi\u1ec7n th\u1ef1c n\u1ebfu:<\/p>\n

    (a) \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 l\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c;<\/p>\n

    (b) Vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u00f2i h\u1ecfi ph\u1ea3i \u0111\u1eb7t gi\u1ea3 thi\u1ebft v\u1ec1 \u00fd \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c trong th\u1eddi k\u1ef3 \u0111\u00f3;<\/p>\n

    (c) Vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u00f2i h\u1ecfi m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng k\u1ec3 v\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin sau \u0111\u00e2y v\u1edbi c\u00e1c th\u00f4ng tin kh\u00e1c:<\/p>\n

    – Cung c\u1ea5p b\u1eb1ng ch\u1ee9ng c\u1ee7a ho\u00e0n c\u1ea3nh t\u1ea1i ng\u00e0y m\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y; v\u00e0<\/p>\n

    – S\u1eb5n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e9p c\u00f4ng b\u1ed1.<\/p>\n

    \u00c1p d\u1ee5ng phi h\u1ed3i t\u1ed1\u00a0<\/em>\u0111\u1ed1i v\u1edbi thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n l\u00e0:<\/p>\n

    (a) \u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n ph\u00e1t sinh k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n;<\/p>\n

    (b) Ghi nh\u1eadn \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai do \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i.<\/p>\n

    N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/span><\/h1>\n

    Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/p>\n

    T\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/p>\n

      \n
    1. Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1, tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c y\u00eau c\u1ea7u ho\u1eb7c cho ph\u00e9p ph\u00e2n lo\u1ea1i c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 th\u00e0nh c\u00e1c nh\u00f3m nh\u1ecf v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c nhau cho c\u00e1c nh\u00f3m n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed7i nh\u00f3m.<\/em><\/li>\n<\/ol>\n

      Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/p>\n

        \n
      1. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n khi :<\/em><\/li>\n<\/ol>\n

        (a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n; ho\u1eb7c<\/em><\/p>\n

        (b) S\u1ef1 thay \u0111\u1ed5i s\u1ebd d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin tin c\u1eady v\u00e0 th\u00edch h\u1ee3p h\u01a1n v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

          \n
        1. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1p t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i so s\u00e1nh \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p qua nhi\u1ec1u k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 06.<\/li>\n
        2. Nh\u1eefng v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n:<\/em><\/li>\n<\/ol>\n

          (a) Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u01a1 b\u1ea3n so v\u1edbi c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n \u0111\u00f3 \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc \u0111\u00e2y;<\/em><\/p>\n

          (b) Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi cho c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n ch\u01b0a ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c kh\u00f4ng tr\u1ecdng y\u1ebfu.<\/em><\/p>\n

            \n
          1. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 04 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u201d l\u00e0 m\u1ed9t thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 m\u1ed9t nghi\u1ec7p v\u1ee5 \u00edanh gi\u00e1 l\u1ea1i TSC\u0110 theo chu\u1ea9n m\u1ef1c s\u1ed1 03 ho\u1eb7c 04, ch\u1ee9 kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y.<\/em><\/li>\n<\/ol>\n

            \u00c1p d\u1ee5ng c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/p>\n

              \n
            1. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/li>\n<\/ol>\n

              (a) Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i c\u1ee5 th\u1ec3 (n\u1ebfu c\u00f3) c\u1ee7a ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00f3;<\/em><\/p>\n

              (b) Khi doanh nghi\u1ec7p thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n do \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i c\u1ee5 th\u1ec3 cho s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3, ho\u1eb7c t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi.<\/em><\/p>\n

              \u00c1p d\u1ee5ng h\u1ed3i t\u1ed1<\/em><\/p>\n

                \n
              1. Khi s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo \u0111o\u1ea1n 10(a) ho\u1eb7c 10(b) th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u00e1c kho\u1ea3n m\u1ee5c b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 s\u1edbm nh\u1ea5t v\u00e0 c\u00e1c s\u1ed1 li\u1ec7u so s\u00e1nh cho m\u1ed7i k\u1ef3 tr\u01b0\u1edbc c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi.<\/em><\/li>\n<\/ol>\n

                Gi\u1edbi h\u1ea1n \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1<\/em><\/p>\n

                  \n
                1. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 10(a) v\u00e0 10(b), nh\u1eefng thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, tr\u1eeb khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng k\u1ef3 ho\u1eb7c \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf c\u1ee7a s\u1ef1 thay \u0111\u1ed5i.<\/em><\/li>\n
                2. N\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 hi\u1ec7n t\u1ea1i kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c th\u00f4ng tin so s\u00e1nh theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi cho k\u1ef3 s\u1edbm nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/em><\/li>\n
                3. Khi kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi do kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3 cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3, th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 13, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch m\u1edbi k\u1ec3 t\u1eeb k\u1ef3 s\u1edbm nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1. Vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1eabn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay c\u1ea3 khi kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Nh\u1eefng h\u01b0\u1edbng d\u1eabn khi kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 30 \u0111\u1ebfn 33.<\/li>\n<\/ol>\n

                  Thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/strong><\/p>\n

                    \n
                  1. Nhi\u1ec1u kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady m\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh. \u01af\u1edbc t\u00ednh k\u1ebf to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh x\u00e9t \u0111o\u00e1n d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin tin c\u1eady nh\u1ea5t v\u00e0 m\u1edbi nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. V\u00ed d\u1ee5 c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi:<\/li>\n<\/ol>\n

                    (a) C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i;<\/p>\n

                    (b) Gi\u00e1 tr\u1ecb h\u00e0ng l\u1ed7i th\u1eddi t\u1ed3n kho;<\/p>\n

                    (c) Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch ho\u1eb7c c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 l\u00e0m c\u01a1 s\u1edf t\u00ednh kh\u1ea5u hao;<\/p>\n

                    (d) Ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh.<\/p>\n

                      \n
                    1. Vi\u1ec7c s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u1edbi \u0111\u1ed9 tin c\u1eady h\u1ee3p l\u00fd l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng v\u00ec l\u00e0 \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n m\u00e0 b\u1ecb xem l\u00e0 k\u00e9m tin c\u1eady.<\/li>\n
                    2. \u01af\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i n\u1ebfu c\u00e1c c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh c\u00f3 thay \u0111\u1ed5i ho\u1eb7c do c\u00f3 th\u00eam th\u00f4ng tin hay kinh nghi\u1ec7m m\u1edbi. V\u1ec1 b\u1ea3n ch\u1ea5t, vi\u1ec7c xem x\u00e9t l\u1ea1i m\u1ed9t \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n kh\u00f4ng li\u00ean quan \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c s\u1eeda ch\u1eefa m\u1ed9t sai s\u00f3t.<\/li>\n
                    3. Thay \u0111\u1ed5i c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh th\u00f4ng tin l\u00e0 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n. Khi kh\u00f3 x\u00e1c \u0111\u1ecbnh m\u1ed9t thay \u0111\u1ed5i l\u00e0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hay thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n th\u00ec thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/li>\n
                    4. C\u00e1c thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, tr\u1eeb nh\u1eefng thay \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 20, s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng phi h\u1ed3i t\u1ed1 v\u00e0 ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/em><\/li>\n<\/ol>\n

                      (a) C\u1ee7a k\u1ef3 c\u00f3 thay \u0111\u1ed5i, n\u1ebfu thay \u0111\u1ed5i ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 hi\u1ec7n t\u1ea1i; ho\u1eb7c<\/em><\/p>\n

                      (b) C\u1ee7a k\u1ef3 c\u00f3 thay \u0111\u1ed5i v\u00e0 c\u00e1c k\u1ef3 sau \u0111\u00f3, n\u1ebfu thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c k\u1ef3 n\u00e0y.<\/em><\/p>\n

                        \n
                      1. N\u1ebfu s\u1ef1 thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ho\u1eb7c thay \u0111\u1ed5i m\u1ed9t kho\u1ea3n m\u1ee5c trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 hay kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu li\u00ean quan.<\/em><\/li>\n
                      2. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh phi h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u00f3 ngh\u0129a l\u00e0 thay \u0111\u1ed5i ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho giao d\u1ecbch, s\u1ef1 ki\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n. Thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i, ho\u1eb7c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u1ea3 k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 sau \u0111\u00f3.<\/li>\n<\/ol>\n

                        V\u00ed d\u1ee5, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u00e3i, l\u1ed7 c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 do \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i. Ng\u01b0\u1ee3c l\u1ea1i, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch ho\u1eb7c c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 l\u00e0m c\u01a1 s\u1edf t\u00ednh kh\u1ea5u hao s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao c\u1ee7a c\u1ea3 k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 sau. Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i, c\u00f2n nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai.<\/p>\n

                        Sai s\u00f3t<\/strong><\/p>\n

                          \n
                        1. Sai s\u00f3t c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb vi\u1ec7c ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb, tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u1ebfu ch\u00fang c\u00f3 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c c\u00e1c sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu nh\u01b0ng c\u1ed1 \u00fd tr\u00ecnh b\u00e0y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hay c\u00e1c lu\u1ed3ng ti\u1ec1n theo m\u1ed9t h\u01b0\u1edbng kh\u00e1c. Nh\u1eefng sai s\u00f3t c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong k\u1ef3 \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p c\u00f4ng b\u1ed1. N\u1ebfu sai s\u00f3t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n \u1edf k\u1ef3 sau th\u00ec sai s\u00f3t n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n ra sai s\u00f3t (xem c\u00e1c \u0111o\u1ea1n t\u1eeb 23 \u0111\u1ebfn 28).<\/li>\n
                        2. Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh ngay sau th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n ra sai s\u00f3t b\u1eb1ng c\u00e1ch:<\/em><\/li>\n<\/ol>\n

                          (a) \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh; ho\u1eb7c<\/em><\/p>\n

                          (b) \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh, n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 tr\u01b0\u1edbc k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh.<\/em><\/p>\n

                          Gi\u1edbi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1<\/strong><\/p>\n

                            \n
                          1. Sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, tr\u1eeb khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u1ebfn t\u1eebng k\u1ef3 hay \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf c\u1ee7a sai s\u00f3t.<\/em><\/li>\n
                          2. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u1ebfn t\u1eebng k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 s\u1edbm nh\u1ea5t (c\u00f3 th\u1ec3 ch\u00ednh l\u00e0 k\u1ef3 hi\u1ec7n t\u1ea1i) m\u00e0 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t .<\/em><\/li>\n
                          3. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng l\u0169y k\u1ebf c\u1ee7a sai s\u00f3t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 hi\u1ec7n t\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u1ec3 s\u1eeda ch\u1eefa sai s\u00f3t k\u1ec3 t\u1eeb k\u1ef3 s\u1edbm nh\u1ea5t m\u00e0 \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng n\u00e0y.<\/em><\/li>\n
                          4. Vi\u1ec7c s\u1eeda ch\u1eefa sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n ra sai s\u00f3t. T\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i n\u1ebfu c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/li>\n
                          5. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed9t sai s\u00f3t nh\u01b0 sai s\u00f3t khi \u00e1p d\u1ee5ng m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 qu\u00e1 kh\u1ee9, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 th\u00f4ng tin so s\u00e1nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 s\u1edbm nh\u1ea5t m\u00e0 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 26. Vi\u1ec7c s\u1eeda ch\u1eefa sai s\u00f3t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u0169y k\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u01b0\u1edbc k\u1ef3 \u0111\u00f3. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa sai s\u00f3t cho m\u1ed9t hay nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 30 \u0111\u1ebfn 33.<\/li>\n
                          6. S\u1eeda ch\u1eefa sai s\u00f3t kh\u00e1c v\u1edbi thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n. \u01af\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 nh\u1eefng \u01b0\u1edbc t\u00ednh g\u1ea7n \u0111\u00fang, c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i khi c\u00f3 th\u00eam th\u00f4ng tin m\u1edbi. V\u00ed d\u1ee5, vi\u1ec7c ghi nh\u1eadn l\u00e3i hay l\u1ed7 khi c\u00f3 k\u1ebft lu\u1eadn c\u1ee5 th\u1ec3 v\u1ec1 m\u1ed9t kho\u1ea3n n\u1ee3 ch\u01b0a x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i l\u00e0 s\u1eeda ch\u1eefa sai s\u00f3t.<\/li>\n<\/ol>\n

                            T\u00ednh kh\u00f4ng hi\u1ec7n th\u1ef1c c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1<\/strong><\/p>\n

                              \n
                            1. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kh\u00f4ng th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin cho m\u1ed9t hay nhi\u1ec1u k\u1ef3 trong qu\u00e1 kh\u1ee9 \u0111\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u so s\u00e1nh v\u1edbi k\u1ef3 hi\u1ec7n t\u1ea1i. V\u00ed d\u1ee5 kh\u00f4ng th\u1ec3 thu th\u1eadp d\u1eef li\u1ec7u c\u1ee7a c\u00e1c k\u1ef3 trong qu\u00e1 kh\u1ee9 \u0111\u1ec3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ho\u1eb7c phi h\u1ed3i t\u1ed1 m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 32-33 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u1ec3 s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c kh\u00f4ng th\u1ec3 t\u1ea1o d\u1ef1ng l\u1ea1i \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin n\u00e0y.<\/li>\n
                            2. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u1ec3 hi\u1ec7n c\u00e1c giao d\u1ecbch ho\u1eb7c nghi\u1ec7p v\u1ee5 kinh t\u1ebf. \u01af\u1edbc t\u00ednh th\u1ef1c hi\u1ec7n ngay sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 th\u01b0\u1eddng mang t\u00ednh ch\u1ee7 quan. Vi\u1ec7c \u01b0\u1edbc t\u00ednh tr\u1edf n\u00ean kh\u00f3 kh\u0103n h\u01a1n khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t thu\u1ed9c c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 c\u00e1c giao d\u1ecbch v\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00f3 ph\u00e1t sinh t\u1eeb r\u1ea5t l\u00e2u. M\u1ee5c \u0111\u00edch c\u1ee7a \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u0169ng gi\u1ed1ng v\u1edbi \u01b0\u1edbc t\u00ednh cho k\u1ef3 hi\u1ec7n t\u1ea1i l\u00e0 nh\u1eb1m ph\u1ea3n \u00e1nh ph\u00f9 h\u1ee3p v\u1edbi ho\u00e0n c\u1ea3nh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh.<\/li>\n
                            3. Khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 m\u1ed9t sai s\u00f3t \u0111\u00f2i h\u1ecfi ph\u1ea3i ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin sau \u0111\u00e2y v\u1edbi c\u00e1c th\u00f4ng tin kh\u00e1c:<\/li>\n<\/ol>\n

                              (a) Th\u00f4ng tin cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 ho\u00e0n c\u1ea3nh t\u1ea1i ng\u00e0y ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c nghi\u1ec7p v\u1ee5 kinh t\u1ebf;<\/p>\n

                              (b) Th\u00f4ng tin s\u1eb5n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 trong qu\u00e1 kh\u1ee9 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/p>\n

                              \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, nh\u01b0 \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi gi\u00e1 hay c\u00e1c th\u00f4ng tin \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 quan s\u00e1t \u0111\u01b0\u1ee3c th\u00ec r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin n\u00e0y. Khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, n\u1ebfu \u01b0\u1edbc t\u00ednh tr\u1ecdng y\u1ebfu c\u0169ng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c hai lo\u1ea1i th\u00f4ng tin n\u00e0y th\u00ec kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c s\u1eeda ch\u1eefa h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

                                \n
                              1. Kh\u00f4ng s\u1eed d\u1ee5ng nh\u1eefng nh\u1eadn th\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c \u1edf c\u00e1c k\u1ef3 sau:<\/li>\n<\/ol>\n

                                (a) Khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc;<\/p>\n

                                (b) Khi \u0111\u01b0a ra gi\u1ea3 \u0111\u1ecbnh v\u1ec1 \u00fd \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c trong k\u1ef3 tr\u01b0\u1edbc;<\/p>\n

                                (c) Khi \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh v\u00e0 thuy\u1ebft minh trong k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

                                V\u00ed d\u1ee5 1: Khi doanh nghi\u1ec7p s\u1eeda ch\u1eefa sai s\u00f3t trong k\u1ef3 tr\u01b0\u1edbc v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh khi n\u00f3 \u0111ang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb\u201d, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i c\u01a1 s\u1edf c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi k\u1ef3 \u0111\u00f3 d\u00f9 r\u1eb1ng Ban Gi\u00e1m \u0111\u1ed1c sau \u0111\u00f3 l\u1ea1i quy\u1ebft \u0111\u1ecbnh kh\u00f4ng gi\u1eef c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

                                V\u00ed d\u1ee5 2: Khi doanh nghi\u1ec7p s\u1eeda ch\u1eefa sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 tr\u00ean s\u1ed1 ng\u00e0y ngh\u1ec9 \u1ed1m l\u0169y k\u1ebf c\u1ee7a nh\u00e2n vi\u00ean, ph\u1ea3i b\u1ecf qua th\u00f4ng tin v\u1ec1 d\u1ecbch c\u00fam x\u1ea3y ra sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa c\u00e1c th\u00f4ng tin so s\u00e1nh cho c\u00e1c k\u1ef3 trong qu\u00e1 kh\u1ee9 \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 c\u00e1c \u01b0\u1edbc t\u00ednh \u0111\u00e1ng k\u1ec3, tuy nhi\u00ean \u0111i\u1ec1u n\u00e0y kh\u00f4ng c\u1ea3n tr\u1edf vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c s\u1eeda ch\u1eefa c\u00e1c th\u00f4ng tin so s\u00e1nh.<\/p>\n

                                Tr\u00ecnh b\u00e0y<\/strong><\/p>\n

                                Tr\u00ecnh b\u00e0y v\u1ec1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/p>\n

                                  \n
                                1. Khi \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u m\u1ed9t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 hi\u1ec7n t\u1ea1i, m\u1ed9t k\u1ef3 n\u00e0o \u0111\u00f3 trong qu\u00e1 kh\u1ee9 ho\u1eb7c c\u00e1c k\u1ef3 trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin sau:<\/em><\/li>\n<\/ol>\n

                                  (a) T\u00ean ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n;<\/em><\/p>\n

                                  (b) H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n;<\/em><\/p>\n

                                  (c) B\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n;<\/em><\/p>\n

                                  (d) M\u00f4 t\u1ea3 c\u00e1c qui \u0111\u1ecbnh c\u1ee7a h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i (n\u1ebfu c\u00f3);<\/em><\/p>\n

                                  (e) \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ebfn c\u00e1c k\u1ef3 trong t\u01b0\u01a1ng lai (n\u1ebfu c\u00f3);<\/em><\/p>\n

                                  (f) C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 m\u1ed7i k\u1ef3 tr\u01b0\u1edbc, nh\u01b0:<\/em><\/p>\n

                                  – T\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb \u1ea3nh h\u01b0\u1edfng;<\/em><\/p>\n

                                  – Ch\u1ec9 s\u1ed1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu\u201d;<\/em><\/p>\n

                                  (g) Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u1ee7a k\u1ef3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/p>\n

                                  (h) Tr\u00ecnh b\u00e0y l\u00fd\u00a0<\/em>do\u00a0<\/em>v\u00e0 m\u00f4 t\u1ea3 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o v\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb khi n\u00e0o n\u1ebfu kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a \u0111o\u1ea1n 10(a) ho\u1eb7c 10(b) \u0111\u1ed1i v\u1edbi m\u1ed9t k\u1ef3 n\u00e0o \u0111\u00f3 trong q\u00faa kh\u1ee9, ho\u1eb7c \u0111\u1ed1i v\u1edbi k\u1ef3 s\u1edbm nh\u1ea5t.<\/em><\/p>\n

                                  B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i c\u00e1c th\u00f4ng tin n\u00e0y.<\/em><\/p>\n

                                    \n
                                  1. Khi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n thay \u0111\u1ed5i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 hi\u1ec7n t\u1ea1i ho\u1eb7c m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o \u0111\u00f3 trong q\u00faa kh\u1ee9 ho\u1eb7c c\u00e1c k\u1ef3 trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin sau:<\/em><\/li>\n<\/ol>\n

                                    (a) B\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n;<\/em><\/p>\n

                                    (b) L\u00fd do c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u1edbi \u0111em l\u1ea1i th\u00f4ng tin \u0111\u00e1ng tin c\u1eady v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n;<\/em><\/p>\n

                                    (c) C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 m\u1ed7i k\u1ef3 tr\u01b0\u1edbc nh\u01b0:<\/em><\/p>\n

                                    – T\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb \u1ea3nh h\u01b0\u1edfng; v\u00e0<\/em><\/p>\n

                                    – Ch\u1ec9 s\u1ed1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu\u201d;<\/em><\/p>\n

                                    (d) Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 s\u1edbm nh\u1ea5t;<\/em><\/p>\n

                                    (e) N\u1ebfu vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 10(a) ho\u1eb7c 10(b) l\u00e0 kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi m\u1ed9t k\u1ef3 n\u00e0o \u0111\u00f3 trong q\u00faa kh\u1ee9, ho\u1eb7c k\u1ef3 tr\u01b0\u1edbc k\u1ef3 tr\u00ecnh b\u00e0y, th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y l\u00ed do v\u00e0 m\u00f4 t\u1ea3 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o v\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb khi n\u00e0o.<\/em><\/p>\n

                                    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i c\u00e1c th\u00f4ng tin n\u00e0y.<\/em><\/p>\n

                                    Tr\u00ecnh b\u00e0y v\u1ec1 thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/p>\n

                                      \n
                                    1. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y t\u00ednh ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 hi\u1ec7n t\u1ea1i, d\u1ef1 ki\u1ebfn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c k\u1ef3 trong t\u01b0\u01a1ng lai, tr\u1eeb khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y l\u00fd do.<\/em><\/li>\n<\/ol>\n

                                      Tr\u00ecnh b\u00e0y sai s\u00f3t c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/p>\n

                                        \n
                                      1. Khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 23, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau:<\/em><\/li>\n<\/ol>\n

                                        (a) B\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t thu\u1ed9c c\u00e1c k\u1ef3 tr\u01b0\u1edbc;<\/em><\/p>\n

                                        (b) Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed7i k\u1ef3 tr\u01b0\u1edbc trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/em><\/p>\n

                                        – T\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb \u1ea3nh h\u01b0\u1edfng;<\/em><\/p>\n

                                        – Ch\u1ec9 s\u1ed1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cL\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu\u201d;<\/em><\/p>\n

                                        (c) Gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0o \u0111\u1ea7u k\u1ef3 c\u1ee7a k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/p>\n

                                        (d) N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi m\u1ed9t k\u1ef3 c\u1ee5 th\u1ec3 trong q\u00faa kh\u1ee9, c\u1ea7n tr\u00ecnh b\u00e0y l\u00fd do, m\u00f4 t\u1ea3 c\u00e1ch th\u1ee9c v\u00e0 th\u1eddi gian s\u1eeda ch\u1eefa sai s\u00f3t.<\/em><\/p>\n

                                        B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i nh\u1eefng th\u00f4ng tin n\u00e0y.\/.<\/em><\/p>\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 29 HAY \u0110\u1ed4I CH\u00cdNH S\u00c1CH K\u1ebe TO\u00c1N,\u01af\u1edaC T\u00cdNH K\u1ebe TO\u00c1N V\u00c0 C\u00c1C SAI S\u00d3T (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/ Q\u0110-BTC ng\u00e0y 15\/02\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG 01.M\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy..<\/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\/31928"}],"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=31928"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31928\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31928"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}