{"id":31234,"date":"2023-05-26T15:03:28","date_gmt":"2023-05-26T08:03:28","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=31234"},"modified":"2024-09-24T16:55:10","modified_gmt":"2024-09-24T09:55:10","slug":"cac-buoc-chuyen-doi-bao-cao-tai-chinh-tu-vas-sang-ifrs","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/31234\/cac-buoc-chuyen-doi-bao-cao-tai-chinh-tu-vas-sang-ifrs\/","title":{"rendered":"C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ng\u00e0y 16\/03\/2020, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 k\u00fd <a href=\"https:\/\/mof.gov.vn\/webcenter\/portal\/btcvn\/pages_r\/l\/tin-bo-tai-chinh?dDocName=MOFUCM174021\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-BTC<\/span><\/a> ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. M\u1ed9t trong hai m\u1ee5c ti\u00eau c\u1ee7a \u0111\u1ec1 \u00e1n l\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) cho m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho c\u00e1c doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tuy nhi\u00ean, qu\u00e1 tr\u00ecnh n\u00e0y c\u0169ng kh\u00e1 ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 d\u00e0ng x\u1ea3y ra sai s\u00f3t. MISA AMIS K\u1ebf to\u00e1n hy v\u1ecdng b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Q\u0110 345), vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd tr\u1ea3i qua 2 giai \u0111o\u1ea1n:<\/span><\/p>\n<figure id=\"attachment_96366\" aria-describedby=\"caption-attachment-96366\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96366\" src=\"\/wp-content\/uploads\/2023\/05\/Hinh-1-Lo-trinh-ap-dung-IFRS.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/Hinh-1-Lo-trinh-ap-dung-IFRS.png 740w, \/wp-content\/uploads\/2023\/05\/Hinh-1-Lo-trinh-ap-dung-IFRS-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96366\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 1: L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Giai \u0111o\u1ea1n 1: \u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n t\u1eeb n\u0103m 2022 \u0111\u1ebfn 2025<\/i><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong giai \u0111o\u1ea1n n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) h\u1ee3p nh\u1ea5t ho\u1eb7c BCTC ri\u00eang.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>BCTC h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng g\u1ed3m 4 nh\u00f3m doanh nghi\u1ec7p sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">1. C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">2. C\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">3. C\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn ch\u01b0a ni\u00eam y\u1ebft\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">4. C\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>BCTC ri\u00eang<\/b><span style=\"font-weight: 400;\">, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i, l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u1ed3ng th\u1eddi, c\u00e1c doanh nghi\u1ec7p n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u1edbi c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Giai \u0111o\u1ea1n 2: \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c sau n\u0103m 2025<\/i><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>BCTC h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">, c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS l\u00e0 c\u00e1c c\u00f4ng ty m\u1eb9 thu\u1ed9c 4 nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng \u1edf giai \u0111o\u1ea1n 1 n\u00f3i tr\u00ean. C\u00e1c doanh nghi\u1ec7p kh\u00e1c n\u1ebfu \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c v\u1eabn c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <\/span><b>BCTC ri\u00eang<\/b><span style=\"font-weight: 400;\">, Q\u0110 345 ch\u01b0a quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c m\u00e0 m\u1edbi ch\u1ec9 \u0111\u1ec1 c\u1eadp l\u00e0 s\u1ebd d\u1ef1a tr\u00ean vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n giai \u0111o\u1ea1n 1 v\u00e0 kh\u1ea3 n\u0103ng, nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 sau n\u00e0y.<\/span><\/span><\/p>\n<p style=\"text-align: center;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ebook-bao-cao-tai-chinh\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/09\/ebook-bao-cao-tai-chinh-1.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"99b1c673-da9a-40bf-89be-8e01b5ba7907\">\n            globalThis.lzfr.renderExternalForm({formId: \"99b1c673-da9a-40bf-89be-8e01b5ba7907\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS<\/b><\/span><\/h2>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">2.1 L\u1ee3i \u00edch, c\u01a1 h\u1ed9i<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS mang l\u1ea1i kh\u00f4ng \u00edt l\u1ee3i \u00edch cho c\u00e1c doanh nghi\u1ec7p, c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<figure id=\"attachment_96367\" aria-describedby=\"caption-attachment-96367\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96367\" src=\"\/wp-content\/uploads\/2023\/05\/Hinh-2-Nhung-loi-ich-co-hoi-trong-viec-chuyen-doi-BCTC-tu-VAS-sang-IFRS.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/Hinh-2-Nhung-loi-ich-co-hoi-trong-viec-chuyen-doi-BCTC-tu-VAS-sang-IFRS.png 740w, \/wp-content\/uploads\/2023\/05\/Hinh-2-Nhung-loi-ich-co-hoi-trong-viec-chuyen-doi-BCTC-tu-VAS-sang-IFRS-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96367\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 2: Nh\u1eefng l\u1ee3i \u00edch, c\u01a1 h\u1ed9i trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 nh\u1ea5t,<\/i><\/b><span style=\"font-weight: 400;\"> c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam s\u1ebd c\u00f3 c\u01a1 h\u1ed9i <\/span><b>ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u1ed1n qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\">. Hi\u1ec7n nay, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u1edbn \u1edf Vi\u1ec7t Nam \u0111\u00e3 c\u00f4ng b\u1ed1 \u00fd \u0111\u1ecbnh ti\u1ebfn h\u00e0nh IPO tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Vinfast, Bamboo Airways, Vietjet&#8230;\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ec3 c\u00f3 th\u1ec3 ni\u00eam y\u1ebft c\u1ed5 phi\u1ebfu tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch n\u00e0y, y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 c\u00e1c b\u1ed9 BCTC \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo c\u00e1c ti\u00eau chu\u1ea9n BCTC qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn r\u1ed9ng r\u00e3i nh\u01b0 IFRS. N\u1ebfu ni\u00eam y\u1ebft c\u1ed5 phi\u1ebfu th\u00e0nh c\u00f4ng tr\u00ean c\u00e1c s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n qu\u1ed1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 thu h\u00fat \u0111\u01b0\u1ee3c d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 kh\u1ed5ng l\u1ed3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 hai,<\/i><\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p s\u1ebd n\u00e2ng cao \u0111\u01b0\u1ee3c t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a BCTC, g\u00f3p ph\u1ea7n t\u1ea1o l\u00f2ng tin, gi\u1ea3m thi\u1ec3u r\u1ee7i ro cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c b\u00ean cho vay v\u00e0 qua \u0111\u00f3 l\u00e0m <\/span><b>gi\u1ea3m chi ph\u00ed v\u1ed1n cho doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 ba,<\/i><\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eadp BCTC theo IFRS, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n, c\u1ea3i ti\u1ebfn c\u00e1c quy tr\u00ecnh thu th\u1eadp th\u00f4ng tin v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ph\u00f2ng ban kh\u00e1c nh\u01b0 ph\u00f2ng b\u00e1n h\u00e0ng, ph\u00f2ng ph\u00e1p ch\u1ebf, kho b\u00e3i\u2026 \u0110i\u1ec1u n\u00e0y gi\u00fap <\/span><b>n\u00e2ng cao kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 t\u01b0,<\/i><\/b><span style=\"font-weight: 400;\"> hi\u1ec7n nay, c\u00f3 kh\u00f4ng \u00edt c\u00e1c <\/span><b>doanh nghi\u1ec7p FDI<\/b><span style=\"font-weight: 400;\"> \u1edf Vi\u1ec7t Nam ph\u1ea3i l\u1eadp hai b\u00e1o c\u00e1o song song: BCTC theo VAS \u0111\u1ec3 n\u1ed9p cho c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 BCTC theo IFRS \u0111\u1ec3 n\u1ed9p v\u1ec1 cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC v\u00e0 \u00e1p d\u1ee5ng ho\u00e0n to\u00e0n theo IFRS s\u1ebd <\/span><b>ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1ec1 th\u1eddi gian v\u00e0 ngu\u1ed3n nh\u00e2n l\u1ef1c<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c doanh nghi\u1ec7p n\u00e0y.<\/span><\/span><\/p>\n<blockquote><p>\u0110\u1ecdc th\u00eam:\u00a0C\u00e1c b\u01b0\u1edbc <a href=\"https:\/\/amis.misa.vn\/31234\/cac-buoc-chuyen-doi-bao-cao-tai-chinh-tu-vas-sang-ifrs\/\" target=\"_blank\" rel=\"noopener\">chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS<\/a><\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">2.2 Kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u00e0 c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p, tuy nhi\u00ean k\u00e8m theo \u0111\u00f3 l\u00e0 c\u00e1c kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c kh\u00f4ng h\u1ec1 nh\u1ecf.<\/span><\/p>\n<figure id=\"attachment_31238\" aria-describedby=\"caption-attachment-31238\" style=\"width: 750px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-31238\" src=\"\/wp-content\/uploads\/2021\/12\/Hi\u0300nh-4.-Nhu\u031b\u0303ng-kho\u0301-kha\u0306n-tha\u0301ch-thu\u031b\u0301c-lo\u031b\u0301n-trong-vie\u0323\u0302c-chuye\u0302\u0309n-do\u0302\u0309i-BCTC-tu\u031b\u0300-VAS-sang-IFRS.jpg\" alt=\"\" width=\"750\" height=\"527\" srcset=\"\/wp-content\/uploads\/2021\/12\/Hi\u0300nh-4.-Nhu\u031b\u0303ng-kho\u0301-kha\u0306n-tha\u0301ch-thu\u031b\u0301c-lo\u031b\u0301n-trong-vie\u0323\u0302c-chuye\u0302\u0309n-do\u0302\u0309i-BCTC-tu\u031b\u0300-VAS-sang-IFRS.jpg 750w, \/wp-content\/uploads\/2021\/12\/Hi\u0300nh-4.-Nhu\u031b\u0303ng-kho\u0301-kha\u0306n-tha\u0301ch-thu\u031b\u0301c-lo\u031b\u0301n-trong-vie\u0323\u0302c-chuye\u0302\u0309n-do\u0302\u0309i-BCTC-tu\u031b\u0300-VAS-sang-IFRS-300x211.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><figcaption id=\"caption-attachment-31238\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 3: Nh\u1eefng kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c l\u1edbn trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>\u0110\u1ea7u ti\u00ean<\/i><\/b><span style=\"font-weight: 400;\"> l\u00e0 th\u00e1ch th\u1ee9c v\u1ec1 <\/span><b>ngu\u1ed3n nh\u00e2n l\u1ef1c<\/b><span style=\"font-weight: 400;\">. Ngu\u1ed3n nh\u00e2n l\u1ef1c \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c nh\u00e2n vi\u00ean c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n m\u00e0 c\u00f2n bao g\u1ed3m Ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng IFRS kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u \u0111\u01a1n gi\u1ea3n v\u00ec t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a n\u00f3, \u0111i\u1ec1u n\u00e0y x\u1ea3y ra ngay c\u1ea3 \u1edf c\u00e1c n\u01b0\u1edbc \u0111\u00e3 ph\u00e1t tri\u1ec3n, do \u0111\u00f3, ngo\u00e0i y\u00eau c\u1ea7u c\u1ea7n c\u00f3 tr\u00ecnh \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh v\u1ec1 ti\u1ebfng Anh, c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng c\u1ea7n c\u00f3 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 IFRS.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">H\u01a1n n\u1eefa, IFRS l\u00e0 b\u1ed9 ti\u00eau chu\u1ea9n BCTC d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc, <\/span><b>coi tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch y\u00eau c\u1ea7u ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c x\u00e9t \u0111o\u00e1n ri\u00eang c\u1ee7a b\u1ea3n th\u00e2n. \u0110i\u1ec1u n\u00e0y kh\u00e1c h\u1eb3n v\u1edbi VAS khi vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1ee5 th\u1ec3. V\u00ed d\u1ee5, theo VAS c\u00e1c t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 30 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch tr\u00ean 1 n\u0103m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110). C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n m\u1ee9c 30 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5. IFRS kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u c\u1ee7a TSC\u0110 m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n xem x\u00e9t li\u1ec7u t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u01a1n m\u1ed9t k\u1ef3 kinh doanh hay kh\u00f4ng. Do \u0111\u00f3, theo IFRS, m\u1ed9t t\u00e0i s\u1ea3n d\u00f9 c\u00f3 gi\u00e1 tr\u1ecb cao nh\u01b0ng kh\u00f4ng \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai th\u00ec c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 hai<\/i><\/b><span style=\"font-weight: 400;\"> l\u00e0 th\u00e1ch th\u1ee9c v\u1ec1 <\/span><b>h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/b><span style=\"font-weight: 400;\">. \u0110\u1ec3 c\u00f3 th\u1ec3 l\u1eadp c\u00e1c BCTC theo IFRS, doanh nghi\u1ec7p c\u1ea7n trang b\u1ecb c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u00f3 th\u1ec3 thu th\u1eadp th\u00f4ng tin v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo IFRS. <\/span><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u1ea7n l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m ph\u00f9 h\u1ee3p<\/span><span style=\"font-weight: 400;\">. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u0169ng c\u1ea7n b\u1ecf ra chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 \u0111i k\u00e8m l\u00e0 c\u00e1c chi ph\u00ed t\u01b0 v\u1ea5n t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn, nh\u1ea5t l\u00e0 n\u1ebfu mua c\u00e1c ph\u1ea7n m\u1ec1m ERP t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i. Hi\u1ec7n nay, <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS \u0111ang chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch cung c\u1ea5p t\u00ednh n\u0103ng chuy\u1ec3n \u0111\u1ed5i sang IFRS tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u trong l\u1ed9 \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>Th\u1ee9 ba,<\/i><\/b> <b>trong n\u0103m \u0111\u1ea7u<\/b><span style=\"font-weight: 400;\"> ti\u00ean l\u1eadp BCTC theo IFRS, c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t s\u1ed1 <\/span><b>\u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a BCTC<\/b><span style=\"font-weight: 400;\"> do c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa VAS v\u00e0 IFRS. V\u00ed d\u1ee5:\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Theo chu\u1ea9n m\u1ef1c <\/span><i><span style=\"font-weight: 400;\">IAS 36 \u2013 T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/span><\/i><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn ngay l\u1eadp t\u1ee9c c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00e0o b\u00e1o c\u00e1o trong k\u1ef3. Trong khi \u0111\u00f3, VAS kh\u00f4ng y\u00eau c\u1ea7u ghi nh\u1eadn c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t n\u00e0y. V\u00ec v\u1eady, l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n hay s\u1ed1 d\u01b0 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo IFRS s\u1ebd c\u00f3 ch\u00eanh l\u1ec7ch l\u1edbn so v\u1edbi c\u00e1c b\u00e1o c\u00e1o theo VAS.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Theo <\/span><i><span style=\"font-weight: 400;\">IFRS 16 \u2013 Thu\u00ea t\u00e0i s\u1ea3n<\/span><\/i><span style=\"font-weight: 400;\">, Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng c\u00f2n ph\u00e2n bi\u1ec7t thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu\u00ea t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 thu\u00ea t\u00e0i s\u1ea3n tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y s\u1ebd g\u00e2y b\u1ea5t l\u1ee3i \u0111\u1ebfn c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ch\u1ec9 s\u1ed1 v\u1ec1 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh hay t\u1ef7 l\u1ec7 thanh to\u00e1n l\u00e3i vay v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n giao \u01b0\u1edbc cho vay.<\/span><\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>3. C\u00e1c b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS<\/b><\/span><\/h2>\n<figure id=\"attachment_96368\" aria-describedby=\"caption-attachment-96368\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96368\" src=\"\/wp-content\/uploads\/2023\/05\/Hinh-4-Quy-trinh-chuyen-doi-BCTC-tu-VAS-sang-IFRS.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/Hinh-4-Quy-trinh-chuyen-doi-BCTC-tu-VAS-sang-IFRS.png 740w, \/wp-content\/uploads\/2023\/05\/Hinh-4-Quy-trinh-chuyen-doi-BCTC-tu-VAS-sang-IFRS-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96368\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 4: Quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.1 X\u00e1c \u0111\u1ecbnh n\u0103m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea7u ti\u00ean<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC l\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh n\u0103m b\u1eaft \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i. <\/span><i><span style=\"font-weight: 400;\">IFRS 1 \u2013 L\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng IFRS<\/span><\/i><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh cho BCTC chuy\u1ec3n \u0111\u1ed5i l\u1ea7n \u0111\u1ea7u ti\u00ean.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>V\u00ed d\u1ee5,<\/i><\/b><span style=\"font-weight: 400;\"> n\u0103m b\u1eaft \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i c\u1ee7a doanh nghi\u1ec7p l\u00e0 2026, BCTC \u0111\u01b0\u1ee3c l\u1eadp l\u1ea7n \u0111\u1ea7u theo IFRS l\u00e0 BCTC n\u0103m 2026. Ng\u00e0y chuy\u1ec3n \u0111\u1ed5i sang \u00e1p d\u1ee5ng IFRS c\u1ee7a doanh nghi\u1ec7p l\u00e0 01\/01\/2025. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u tr\u01b0\u1edbc \u00edt nh\u1ea5t m\u1ed9t n\u0103m k\u1ec3 t\u1eeb n\u0103m b\u1eaft \u0111\u1ea7u tr\u00ecnh b\u00e0y BCTC theo IFRS. BCTC \u0111\u01b0\u1ee3c l\u1eadp l\u1ea7n \u0111\u1ea7u theo IFRS c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i bao g\u1ed3m:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">3 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (t\u1ea1i th\u1eddi \u0111i\u1ec3m 01\/01\/2025, 31\/12\/2025 v\u00e0 31\/12\/2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">2 B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n (n\u0103m 2025 v\u00e0 2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">2 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (n\u0103m 2025 v\u00e0 2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">2 B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (n\u0103m 2025 v\u00e0 2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e1c thuy\u1ebft minh li\u00ean quan bao g\u1ed3m th\u00f4ng tin so s\u00e1nh cho t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.2 X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c BCTC c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u00e2y c\u00f3 l\u1ebd l\u00e0 b\u01b0\u1edbc ph\u1ee9c t\u1ea1p nh\u1ea5t trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n c\u00f3 m\u1ed9t n\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c v\u1eefng ch\u1eafc c\u1ea3 v\u1ec1 VAS v\u00e0 IFRS \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t khi ghi nh\u1eadn theo hai h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c n\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn t\u1ed1t nh\u1ea5t c\u00f3 l\u1ebd l\u00e0 doanh nghi\u1ec7p s\u1ebd r\u00e0 so\u00e1t t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh l\u1eadp theo VAS. Ho\u1eb7c m\u1ed9t c\u00e1ch chi ti\u1ebft h\u01a1n l\u00e0 ki\u1ec3m tra t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed. C\u00e1c kh\u00e1c bi\u1ec7t l\u1edbn th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh, thu\u00ea t\u00e0i s\u1ea3n v\u00e0 doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><i><span style=\"font-weight: 400;\">IFRS 1 \u2013 L\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng IFRS<\/span><\/i><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 th\u00eam th\u00f4ng tin v\u1ec1 c\u00e1c quy t\u1eafc v\u00e0 y\u00eau c\u1ea7u c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i, c\u00e1ch \u0111o l\u01b0\u1eddng c\u0169ng nh\u01b0 c\u00e1c ngo\u1ea1i l\u1ec7 v\u00e0 mi\u1ec5n tr\u1eeb khi ti\u1ebfn h\u00e0nh chuy\u1ec3n \u0111\u1ed5i BCTC.<\/span><\/span><\/p>\n<blockquote><p>\u0110\u1ecdc th\u00eam: <a href=\"\/31288\/ifrs-la-gi\/\" target=\"_blank\" rel=\"noopener\">IFRS l\u00e0 g\u00ec<\/a>? T\u1ea7m quan tr\u1ecdng v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.3 Chu\u1ea9n b\u1ecb th\u00f4ng tin cho c\u00e1c \u0111i\u1ec1u ch\u1ec9nh IFRS li\u00ean quan \u0111\u1ebfn m\u1ed7i s\u1ef1 kh\u00e1c bi\u1ec7t<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t, doanh nghi\u1ec7p s\u1ebd thu th\u1eadp s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh qua 2 b\u01b0\u1edbc nh\u1ecf sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>B\u01b0\u1edbc 1<\/i><\/b><i><span style=\"font-weight: 400;\">:<\/span><\/i><span style=\"font-weight: 400;\"> Thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111\u00e3 ghi nh\u1eadn theo VAS li\u00ean quan \u0111\u1ebfn kho\u1ea3n m\u1ee5c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1edbi IFRS t\u1eeb th\u1eddi \u0111i\u1ec3m ban \u0111\u1ea7u \u0111\u1ebfn ng\u00e0y b\u00e1o c\u00e1o. K\u1ebf to\u00e1n vi\u00ean kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111\u01a1n l\u1ebb v\u00ec vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng kh\u1ea3 thi v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian nh\u01b0ng \u00edt nh\u1ea5t c\u1ea7n t\u00ednh \u0111\u01b0\u1ee3c t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo c\u00e1c kho\u1ea3n m\u1ee5c t\u1ea1i ng\u00e0y b\u00e1o c\u00e1o.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>B\u01b0\u1edbc 2:<\/i><\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o n\u1ebfu h\u1ea1ch to\u00e1n theo IFRS v\u00e0 t\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean BCTC l\u1eadp theo IFRS.<\/span><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.4 Chu\u1ea9n b\u1ecb b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ch\u1ec9nh<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Chu\u1ea9n b\u1ecb m\u1ed9t file excel t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m: c\u00e1c b\u00fat to\u00e1n \u0111\u1ea3o ng\u01b0\u1ee3c c\u00e1c b\u00fat to\u00e1n \u0111\u00e3 ghi nh\u1eadn theo VAS v\u00e0 c\u00e1c b\u00fat to\u00e1n m\u1edbi ghi nh\u1eadn l\u1ea1i c\u00e1c giao d\u1ecbch theo IFRS.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>C\u00f3 2 \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd:\u00a0<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">1. C\u00e1c b\u00fat to\u00e1n \u0111\u1ea3o ng\u01b0\u1ee3c c\u00e1c b\u00fat to\u00e1n \u0111\u00e3 ghi nh\u1eadn theo VAS ngh\u0129a l\u00e0 c\u00e1c b\u00fat to\u00e1n ghi ng\u01b0\u1ee3c l\u1ea1i c\u00e1c b\u00fat to\u00e1n g\u1ed1c. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi thu\u00ea ho\u1ea1t \u0111\u1ed9ng, b\u00fat to\u00e1n g\u1ed1c theo VAS l\u00e0 N\u1ee3 Chi ph\u00ed thu\u00ea ho\u1ea1t \u0111\u1ed9ng\/ C\u00f3 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n th\u00ec b\u00fat to\u00e1n \u0111\u1ea3o ng\u01b0\u1ee3c s\u1ebd l\u00e0 N\u1ee3 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n\/ C\u00f3 Chi ph\u00ed thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">2. C\u00e1c b\u00fat to\u00e1n 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 tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 d\u01b0 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. Ch\u00fang ta kh\u00f4ng th\u1ec3 ghi nh\u1eadn v\u00e0 \u0111\u1ea3o ng\u01b0\u1ee3c c\u00e1c b\u00fat to\u00e1n n\u00e0y v\u00e0o B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. Do \u0111\u00f3, c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1c k\u1ef3 tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a k\u1ef3 chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo v\u00ed d\u1ee5 tr\u00ean th\u00ec b\u00fat to\u00e1n \u0111\u1ea3o ng\u01b0\u1ee3c s\u1ebd l\u00e0 N\u1ee3 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n\/C\u00f3 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Sau khi ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o b\u1ea3ng t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean s\u1ebd t\u00ednh s\u1ed1 d\u01b0 theo IFRS b\u1eb1ng c\u00e1ch c\u1ed9ng s\u1ed1 d\u01b0 theo VAS v\u00e0 t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00f3i tr\u00ean. Nh\u01b0 v\u1eady, ch\u00fang ta \u0111\u00e3 c\u00f3 B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed theo IFRS v\u00e0 \u0111\u00e3 c\u00f3 th\u1ec3 l\u1eadp c\u00e1c BCTC theo IFRS.<\/span><\/p>\n<figure id=\"attachment_31240\" aria-describedby=\"caption-attachment-31240\" style=\"width: 631px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-31240\" src=\"\/wp-content\/uploads\/2021\/12\/Hi\u0300nh-6.-Vi\u0301-du\u0323-ve\u0302\u0300-thuye\u0302\u0301t-minh-chuye\u0302\u0309n-do\u0302\u0309i-cu\u0309a-BCKQHDKD.jpg\" alt=\"\" width=\"631\" height=\"229\" srcset=\"\/wp-content\/uploads\/2021\/12\/Hi\u0300nh-6.-Vi\u0301-du\u0323-ve\u0302\u0300-thuye\u0302\u0301t-minh-chuye\u0302\u0309n-do\u0302\u0309i-cu\u0309a-BCKQHDKD.jpg 631w, \/wp-content\/uploads\/2021\/12\/Hi\u0300nh-6.-Vi\u0301-du\u0323-ve\u0302\u0300-thuye\u0302\u0301t-minh-chuye\u0302\u0309n-do\u0302\u0309i-cu\u0309a-BCKQHDKD-300x109.jpg 300w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><figcaption id=\"caption-attachment-31240\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 5: V\u00ed d\u1ee5 v\u1ec1 thuy\u1ebft minh chuy\u1ec3n \u0111\u1ed5i c\u1ee7a BCKQH\u0110KD Ngu\u1ed3n: Chuy\u1ec3n \u0111\u1ed5i Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam sang Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf &#8211; Deloitte<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">3.5 L\u1eadp BCTC theo IFRS<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Sau khi c\u00f3 B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed theo IFRS, k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c b\u1ed9 BCTC theo IFRS v\u1edbi c\u00e1c l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>&#8211; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/i><\/b><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t c\u00e1c kho\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n t\u0103ng d\u1ea7n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i ho\u1eb7c t\u00e1ch\/ g\u1ed9p m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111ang ghi nh\u1eadn d\u01b0\u1edbi kho\u1ea3n m\u1ee5c n\u00e0y theo VAS nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi kho\u1ea3n m\u1ee5c kh\u00e1c theo IFRS. V\u00ed d\u1ee5, theo IFRS, T\u00e0i s\u1ea3n sinh h\u1ecdc \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh m\u1ed9t kho\u1ea3n m\u1ee5c ri\u00eang nh\u01b0ng theo VAS kho\u1ea3n m\u1ee5c n\u00e0y \u0111ang \u0111\u01b0\u1ee3c ghi nh\u1eadn trong TSC\u0110 ho\u1eb7c H\u00e0ng t\u1ed3n kho.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>&#8211; B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n:<\/i><\/b> <i><span style=\"font-weight: 400;\">IAS 1 \u2013 Tr\u00ecnh b\u00e0y BCTC<\/span><\/i><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t hai ph\u1ea7n B\u00e1o c\u00e1o l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c. Trong \u0111\u00f3, c\u00e1c kho\u1ea3n tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 th\u1eb7ng d\u01b0 t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC. Doanh thu tr\u00ecnh b\u00e0y l\u00e0 doanh thu thu\u1ea7n \u0111\u00e3 bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>&#8211; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/i><\/b><span style=\"font-weight: 400;\"> tr\u00ecnh b\u00e0y th\u1ea5u chi ng\u00e2n h\u00e0ng nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. D\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n v\u00e0 h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Ngo\u00e0i ra, vi\u1ec7c thay \u0111\u1ed5i n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>&#8211; B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/i><\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh m\u1ed9t b\u00e1o c\u00e1o ri\u00eang.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b><i>&#8211; Thuy\u1ebft minh BCTC:<\/i><\/b><span style=\"font-weight: 400;\"> c\u1ea7n cung c\u1ea5p c\u00e1c th\u00f4ng tin \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau, ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd v\u1ed1n.<\/span><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong><span style=\"font-size: 18pt; color: #ff6600;\">L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH D\u1ec4 D\u00c0NG H\u01a0N V\u1edaI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N MISA AMIS<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span data-sheets-root=\"1\"><style>\n\t\t\t.custom-shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\tbox-shadow: rgba(0, 0, 0, 0.24) 0px 3px 8px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.custom-shortcode-trial-btn:hover {\n\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.custom-shortcode-trial-btn:hover,\n\t\t\ta.custom-shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<a rel=\"nofollow\" class=\"custom-shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=chuyen-doi-bctc-vas-ifrs&amp;content=button\" name=\"click_content_link\" style=\"\n            background-color: #ff6600;color: #fff;\n            \">\n            Nh\u1eadn t\u01b0 v\u1ea5n ngay\n            <\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>4. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng tr\u00ean BCTC<\/b><\/span><\/h2>\n<figure id=\"attachment_96369\" aria-describedby=\"caption-attachment-96369\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96369\" src=\"\/wp-content\/uploads\/2023\/05\/Mot-so-luu-y-ve-viec-chuyen-doi-cac-khoan-muc-quan-trong-tren-BCTC.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/Mot-so-luu-y-ve-viec-chuyen-doi-cac-khoan-muc-quan-trong-tren-BCTC.png 740w, \/wp-content\/uploads\/2023\/05\/Mot-so-luu-y-ve-viec-chuyen-doi-cac-khoan-muc-quan-trong-tren-BCTC-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-96369\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 6: Mo\u0323\u0302t so\u0302\u0301 lu\u031bu y\u0301 ve\u0302\u0300 vie\u0323\u0302c chuye\u0302\u0309n \u0111o\u0302\u0309i ca\u0301c khoa\u0309n mu\u0323c quan tro\u0323ng tre\u0302n BCTC<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">4.1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u00a0IAS 16 kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u c\u1ee7a TSC\u0110 nh\u01b0 VAS 03 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. V\u00ec v\u1eady khi chuy\u1ec3n \u0111\u1ed5i sang IFRS, BCTC s\u1ebd ghi nh\u1eadn m\u1ed9t kho\u1ea3n t\u0103ng l\u00ean s\u1ed1 d\u01b0 TSC\u0110 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i t\u1eeb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 theo VAS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng v\u1ec1 tr\u1ea1ng th\u00e1i ban \u0111\u1ea7u sau khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u1ea7n \u01b0\u1edbc t\u00ednh c\u00e1c chi ph\u00ed ho\u00e0n nguy\u00ean \u0111\u1ec3 ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo VAS 04, \u0111\u1ea5t hay quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh. Tuy nhi\u00ean, theo IAS 16, ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i l\u1ea1i t\u00e0i s\u1ea3n n\u00e0y khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn gi\u1eefa M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c v\u00e0 M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 \u0111o l\u01b0\u1eddng sau ghi nh\u1eadn ban \u0111\u1ea7u. \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (Fair value), c\u1ea7n c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 \u0111o l\u01b0\u1eddng nh\u01b0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ecbnh gi\u00e1. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c vi\u1ec7c s\u1ebd ph\u1ea3i ghi nh\u1eadn c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t.<\/span><\/li>\n<\/ul>\n<blockquote><p>\u0110\u1ecdc th\u00eam: <a href=\"https:\/\/amis.misa.vn\/60499\/tai-san-co-dinh-huu-hinh\/\" target=\"_blank\" rel=\"noopener\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 g\u00ec<\/a>? T\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p><\/blockquote>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">4.2 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">IAS 38 kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u c\u1ee7a TSC\u0110 nh\u01b0 VAS 04 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. V\u00ec v\u1eady khi chuy\u1ec3n \u0111\u1ed5i sang IFRS, BCTC s\u1ebd ghi nh\u1eadn m\u1ed9t kho\u1ea3n t\u0103ng l\u00ean gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3 s\u1ed1 d\u01b0 TSC\u0110 v\u00f4 h\u00ecnh \u0111ang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo VAS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf ph\u1ea7n tr\u00ean, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i l\u1ea1i \u0111\u1ea5t hay quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb TSC\u0110 v\u00f4 h\u00ecnh sang TSC\u0110 h\u1eefu h\u00ecnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110 h\u1eefu h\u00ecnh, IAS 38 cho ph\u00e9p s\u1eed d\u1ee5ng M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c v\u00e0 M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 \u0111o l\u01b0\u1eddng sau khi nh\u1eadn ban \u0111\u1ea7u. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ki\u1ec3m tra vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng v\u00f4 h\u1ea1n, l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng s\u1eb5n s\u00e0ng \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">4.3 T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i tr\u1ea3 t\u00e0i ch\u00ednh<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">IFRS 9 \u2013 C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/i><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ghi nh\u1eadn ban \u0111\u1ea7u, sau ghi nh\u1eadn ban \u0111\u1ea7u, \u0111o l\u01b0\u1eddng, ph\u00e2n lo\u1ea1i v\u00e0 d\u1eebng ghi nh\u1eadn \u0111\u1ed1i v\u1edbi T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 t\u00e0i ch\u00ednh (g\u1ecdi chung l\u00e0 C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh). C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Sau \u0111\u00f3 ch\u00fang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh 2 nh\u00f3m: nh\u00f3m \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5 v\u00e0 nh\u00f3m \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Vi\u1ec7c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 m\u00f4 h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a d\u00f2ng ti\u1ec1n.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">IFRS 1 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 IFRS 9 cho giai \u0111o\u1ea1n so s\u00e1nh. Trong tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0 thay \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi IFRS 9.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">4.4 Thu\u00ea t\u00e0i s\u1ea3n<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">IFRS 16 \u2013 Thu\u00ea t\u00e0i s\u1ea3n<\/span><\/i><span style=\"font-weight: 400;\"> lo\u1ea1i b\u1ecf vi\u1ec7c ph\u00e2n lo\u1ea1i thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea. Chu\u1ea9n m\u1ef1c y\u00eau c\u1ea7u ghi nh\u1eadn Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 N\u1ee3 thu\u00ea t\u00e0i s\u1ea3n tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed l\u00e3i su\u1ea5t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 thu\u00ea. Ngh\u0129a v\u1ee5 N\u1ee3 thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">IFRS 16 cho ph\u00e9p doanh nghi\u1ec7p mi\u1ec5n \u00e1p d\u1ee5ng n\u1ebfu: h\u1ee3p \u0111\u1ed3ng cho thu\u00ea d\u01b0\u1edbi 12 th\u00e1ng v\u00e0 kh\u00f4ng c\u00f3 quy\u1ec1n ch\u1ecdn mua, ho\u1eb7c t\u00e0i s\u1ea3n thu\u00ea l\u00e0 t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">IFRS 01 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng IFRS 16 h\u1ed3i t\u1ed1 ho\u1eb7c kh\u00f4ng h\u1ed3i t\u1ed1 cho giai \u0111o\u1ea1n so s\u00e1nh khi l\u1eadp BCTC l\u1ea7n \u0111\u1ea7u theo IFRS. Trong tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, \u0111\u00e0m ph\u00e1n l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 h\u1ea1n ch\u1ebf \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c l\u00ean c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a h\u1ee3p \u0111\u1ed3ng vay.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">4.5 Doanh thu<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">IFRS 15 \u2013 Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng <\/span><\/i><span style=\"font-weight: 400;\">gi\u1edbi thi\u1ec7u c\u00e1c quy t\u1eafc m\u1edbi v\u1ec1 vi\u1ec7c ghi nh\u1eadn doanh thu, trong \u0111\u00f3 c\u00f3 m\u00f4 h\u00ecnh 5 b\u01b0\u1edbc. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch ri\u00eang cho t\u1eebng ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ec9 ghi nh\u1eadn doanh thu khi ngh\u0129a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u00f2ng k\u1ebf to\u00e1n c\u1ea7n k\u1ebft h\u1ee3p v\u1edbi ph\u00f2ng ph\u00e1p ch\u1ebf, ph\u00f2ng kinh doanh \u0111\u1ec3 xem l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn doanh thu tu\u00e2n th\u1ee7 theo c\u00e1c y\u00eau c\u1ea7u c\u1ee7a IFRS 15.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>5. C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i BCTC th\u00e0nh c\u00f4ng<\/b><\/span><\/h2>\n<figure id=\"attachment_116808\" aria-describedby=\"caption-attachment-116808\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-116808\" src=\"\/wp-content\/uploads\/2023\/05\/Ban-sao-cua-Cac-yeu-to-de-chuyen-doi-BCTC-thanh-cong.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/Ban-sao-cua-Cac-yeu-to-de-chuyen-doi-BCTC-thanh-cong.png 740w, \/wp-content\/uploads\/2023\/05\/Ban-sao-cua-Cac-yeu-to-de-chuyen-doi-BCTC-thanh-cong-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-116808\" class=\"wp-caption-text\">H\u00ecnh 7: Ca\u0301c ye\u0302\u0301u to\u0302\u0301 \u0111e\u0302\u0309 chuye\u0302\u0309n \u0111o\u0302\u0309i BCTC tha\u0300nh co\u0302ng<\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">5.1 L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i r\u00f5 r\u00e0ng v\u00e0 b\u1eaft \u0111\u1ea7u s\u1edbm<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ec3 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i BCTC th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p n\u00ean c\u00f3 m\u1ed9t l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i r\u00f5 r\u00e0ng, bao g\u1ed3m c\u00e1c giai \u0111o\u1ea1n: x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, chu\u1ea9n b\u1ecb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft, tri\u1ec3n khai k\u1ebf ho\u1ea1ch v\u00e0 gi\u00e1m s\u00e1t qu\u00e1 tr\u00ecnh. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p n\u00ean l\u1eadp m\u1ed9t \u0111\u1ed9i d\u1ef1 \u00e1n ph\u1ee5 tr\u00e1ch xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn khi c\u00f3 th\u1ec3 l\u1eadp BCTC theo IFRS. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean b\u1eaft \u0111\u1ea7u k\u1ebf ho\u1ea1ch chuy\u1ec3n s\u1edbm v\u00ec th\u1eddi \u0111i\u1ec3m \u0111ang \u0111\u1ebfn g\u1ea7n. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng IFRS sau n\u0103m 2025, ng\u00e0y chuy\u1ec3n \u0111\u1ed5i BCTC l\u00e0 01\/01\/2025 (t\u1ee9c l\u00e0 ph\u1ea3i b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2024), \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS, h\u1ea1n cu\u1ed1i th\u1eadm ch\u00ed c\u00f2n \u0111\u1ebfn s\u1edbm h\u01a1n. Theo \u1ea5n ph\u1ea9m <\/span><i><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam sang Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf <\/span><\/i><span style=\"font-weight: 400;\">th\u00e1ng<\/span> <span style=\"font-weight: 400;\">01\/2021 c\u1ee7a Deloitte, trong qu\u00e1 kh\u1ee9, nhi\u1ec1u doanh nghi\u1ec7p \u1edf ch\u00e2u \u00c2u \u0111\u00e3 m\u1eafc ph\u1ea3i sai l\u1ea7m khi chuy\u1ec3n sang IFRS \u0111\u00f3 l\u00e0 h\u1ecd kh\u00f4ng b\u1eaft \u0111\u1ea7u \u0111\u1ee7 s\u1edbm khi\u1ebfn cho nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea1m vi c\u00f4ng vi\u1ec7c r\u00f5 r\u00e0ng v\u00e0 kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i theo th\u1eddi gian d\u1ef1 ki\u1ebfn.<\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">5.2 T\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p n\u00ean c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o b\u00e0i b\u1ea3n, li\u00ean t\u1ee5c v\u00e0 l\u00e2u d\u00e0i cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u00f3 li\u00ean quan nh\u01b0 b\u1ed9 ph\u1eadn kinh doanh, ph\u00e1p ch\u1ebf, ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty m\u1eb9 c\u00f3 nhi\u1ec1u c\u00f4ng ty con, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty con n\u00e0y c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 IFRS \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin cho BCTC h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n. Ngo\u00e0i ra, Ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c trang b\u1ecb c\u00e1c ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft c\u01a1 b\u1ea3n v\u1ec1 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 IFRS.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 n\u00ean tham gia c\u00e1c bu\u1ed5i h\u1ed9i th\u1ea3o c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, H\u1ed9i K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p nh\u01b0 qu\u1ed1c t\u1ebf ACCA, CPA \u00dac, ICAEW.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">5.3 T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng quy ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p n\u00ean t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1edbi c\u00e1c nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch v\u1ec1 IFRS t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ebfn c\u00e1c c\u00f4ng ty con. \u0110\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin gi\u1eefa c\u00e1c ph\u00f2ng ban.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">5.4 X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin n\u00ean h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t ph\u1ea7n m\u1ec1m ERP qu\u1ea3n tr\u1ecb xuy\u00ean su\u1ed1t c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c cung c\u1ea5p th\u00f4ng tin gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con. Ph\u1ea7n m\u1ec1m n\u00e0y n\u00ean l\u00e0 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u00f3a t\u1ed1i \u0111a v\u00e0 c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ed1 li\u1ec7u th\u1ef1c t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Trong giai \u0111o\u1ea1n \u0111\u1ea7u (v\u00ed d\u1ee5 t\u1eeb n\u0103m 2024 \u0111\u1ebfn n\u0103m 2025), doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ti\u1ebfp t\u1ee5c l\u1eadp song song 2 b\u1ed9 BCTC: m\u1ed9t b\u1ed9 BCTC theo VAS \u0111\u1ec3 n\u1ed9p cho c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, m\u1ed9t b\u1ed9 BCTC theo IFRS \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch so s\u00e1nh th\u00f4ng tin. Nh\u01b0 v\u1eady, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m n\u00e0y c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n song song theo c\u1ea3 VAS v\u00e0 IFRS. N\u1ebfu kh\u00f4ng, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ti\u1ebfn h\u00e0nh l\u1eadp c\u00e1c b\u00fat to\u00e1n chuy\u1ec3n \u0111\u1ed5i m\u1ed9t c\u00e1ch th\u1ee7 c\u00f4ng BCTC t\u1eeb VAS sang IFRS.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u ch\u01b0a c\u00f3 khi \u00e1p d\u1ee5ng VAS nh\u01b0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, l\u00e3i su\u1ea5t hi\u1ec7u qu\u1ea3, l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh, l\u00e3i su\u1ea5t th\u1ea3 n\u1ed5i. Ngo\u00e0i ra, c\u0169ng c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c th\u00f4ng tin phi t\u00e0i ch\u00ednh nh\u01b0 th\u1ecb ph\u1ea7n, t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m b\u1ea3o h\u00e0nh \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eadp c\u00e1c thuy\u1ebft minh v\u1ec1 BCTC theo IFRS.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">5.5 X\u00e2y d\u1ef1ng quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u00ean x\u00e2y d\u1ef1ng m\u1ed9t quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p bao g\u1ed3m tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Quy tr\u00ecnh n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn cho nh\u00e2n s\u1ef1 ph\u00f2ng k\u1ebf to\u00e1n c\u0169ng nh\u01b0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n ph\u1ee5 tr\u00e1ch. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean d\u1ec5 ki\u1ec3m so\u00e1t h\u01a1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>K\u1ebft lu\u1eadn<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb VAS sang IFRS l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh kh\u00e1 ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian, ngu\u1ed3n l\u1ef1c. Tuy nhi\u00ean, l\u1ee3i \u00edch m\u00e0 n\u00f3 c\u00f3 th\u1ec3 \u0111em l\u1ea1i cho c\u00e1c doanh nghi\u1ec7p l\u00e0 kh\u00f4ng h\u1ec1 nh\u1ecf. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t k\u1ebf ho\u1ea1ch \u0111\u1ecbnh h\u01b0\u1edbng r\u00f5 r\u00e0ng v\u00e0 s\u1ef1 quan t\u00e2m \u0111\u00fang m\u1ee9c c\u1ee7a Ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 c\u00f3 m\u1ed9t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i thu\u1eadn l\u1ee3i, th\u00e0nh c\u00f4ng.\u00a0 <\/span><span style=\"font-weight: 400;\">MISA AMIS K\u1ebf to\u00e1n hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 \u0111em \u0111\u1ebfn cho Qu\u00fd doanh nghi\u1ec7p, Qu\u00fd nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 l\u1ee3i \u00edch c\u0169ng nh\u01b0 quy tr\u00ecnh v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i BCTC sang \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c IFRS.<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-158377\" src=\"\/wp-content\/uploads\/2024\/09\/BC-tong-quan-2.png\" alt=\"\" width=\"1650\" height=\"1550\" srcset=\"\/wp-content\/uploads\/2024\/09\/BC-tong-quan-2.png 1650w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-500x470.png 500w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-1024x962.png 1024w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-768x721.png 768w, \/wp-content\/uploads\/2024\/09\/BC-tong-quan-2-1536x1443.png 1536w\" sizes=\"(max-width: 1650px) 100vw, 1650px\" \/><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><!-- AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<div class=\"aimarketing-form-embed-code\" style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span data-sheets-root=\"1\"><style>\n\t\t\t.custom-shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\tbox-shadow: rgba(0, 0, 0, 0.24) 0px 3px 8px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.custom-shortcode-trial-btn:hover {\n\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.custom-shortcode-trial-btn:hover,\n\t\t\ta.custom-shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<a rel=\"nofollow\" class=\"custom-shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=huong-dan-lap-bctc-cho-cong-ty-moi-thanh-lap&amp;content=button\" name=\"click_content_link\" style=\"\n            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