{"id":32315,"date":"2023-04-16T09:31:42","date_gmt":"2023-04-16T02:31:42","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=32315"},"modified":"2024-11-29T15:52:15","modified_gmt":"2024-11-29T08:52:15","slug":"so-sanh-thue-tai-san-theo-vas-06-va-ifrs-16","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/32315\/so-sanh-thue-tai-san-theo-vas-06-va-ifrs-16\/","title":{"rendered":"So s\u00e1nh Thu\u00ea t\u00e0i s\u1ea3n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 06 v\u00e0 IFRS 16"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Thu\u00ea t\u00e0i s\u1ea3n<\/strong>\u00a0l\u00e0 s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea v\u1ec1 vi\u1ec7c\u00a0b\u00ean cho thu\u00ea chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n cho thu\u00ea m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n. Thu\u00ea t\u00e0i s\u1ea3n theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 06 v\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IFRS 16 c\u00f3 s\u1ef1 kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o? MISA AMIS xin chia s\u1ebb nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n nh\u1ea5t gi\u00fap c\u00e1c b\u1ea1n h\u00ecnh dung v\u00e0 v\u1eadn d\u1ee5ng d\u1ec5 d\u00e0ng h\u01a1n trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<div style=\"text-align: justify;\">\n<dl id=\"attachment_96718\">\n<dt>\n<p><figure style=\"width: 740px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2021\/12\/Hinh-1-So-sanh-IFRS-16-va-VAS-06.png\" alt=\"\" width=\"740\" height=\"500\" \/><figcaption class=\"wp-caption-text\">So s\u00e1nh IFRS 16 v\u00e0 VAS 06<\/figcaption><\/figure><\/dt>\n<\/dl>\n<\/div>\n<blockquote>\n<p style=\"text-align: justify;\">Xem th\u00eam: <a href=\"https:\/\/amis.misa.vn\/27185\/so-sanh-chuan-muc-bao-cao-tai-chinh-quoc-te-ifrs-va-chuan-muc-ke-toan-viet-nam-vas\/\" target=\"_blank\" rel=\"noopener\">So s\u00e1nh t\u00f3m t\u1eaft IFRS v\u00e0 VAS<\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\">1. Thu\u00ea t\u00e0i s\u1ea3n theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam &#8211; VAS 06<\/h2>\n<div style=\"text-align: justify;\">\n<dl id=\"attachment_96719\">\n<dt>\n<p><figure style=\"width: 740px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2021\/12\/Hinh-2-Thue-tai-chinh-va-Thue-hoat-dong-theo-Chuan-muc-ke-toan-Viet-Nam-VAS-06.png\" alt=\"\" width=\"740\" height=\"500\" \/><figcaption class=\"wp-caption-text\">Thu\u00ea t\u00e0i ch\u00ednh v\u00e0 Thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 06<\/figcaption><\/figure><\/dt>\n<\/dl>\n<\/div>\n<p style=\"text-align: justify;\">Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 06 \u2013 Thu\u00ea t\u00e0i s\u1ea3n x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IAS 17 (\u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi IFRS 16). Theo VAS 06, thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u00e2n bi\u1ec7t <strong>\u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea<\/strong> v\u1edbi nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n sau:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 12.2126%;\">N\u1ed9i dung<\/td>\n<td style=\"text-align: center; width: 51.4368%;\">Thu\u00ea t\u00e0i ch\u00ednh theo VAS 06<\/td>\n<td style=\"text-align: center; width: 35.0575%;\">Thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo VAS 06<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2126%;\">Kh\u00e1i ni\u1ec7m<\/td>\n<td style=\"width: 51.4368%;\">L\u00e0 h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro; l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea. Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/td>\n<td style=\"width: 35.0575%;\">L\u00e0 h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2126%;\">T\u00ednh ch\u1ea5t<\/td>\n<td style=\"width: 51.4368%;\">C\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch; g\u1eafn li\u1ec1n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea<\/td>\n<td style=\"width: 35.0575%;\">Kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch; g\u1eafn li\u1ec1n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">2. Thu\u00ea t\u00e0i s\u1ea3n theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf &#8211; IFRS 16<\/p>\n<div style=\"text-align: justify;\">\n<dl id=\"attachment_96720\">\n<dt>\n<p><figure style=\"width: 740px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2021\/12\/Hinh-3-Su-ra-doi-cua-VAS-06-va-IFRS-16.png\" alt=\"\" width=\"740\" height=\"500\" \/><figcaption class=\"wp-caption-text\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a VAS 06 v\u00e0 IFRS 16<\/figcaption><\/figure><\/dt>\n<\/dl>\n<\/div>\n<p style=\"text-align: justify;\">N\u0103m 1973 \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IASC ra \u0111\u1eddi. IASC \u0111\u00e3 ban h\u00e0nh c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf trong \u0111\u00f3 c\u00f3 IAS 17 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea. VAS 06 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean IAS 17 n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">N\u0103m 2001, H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf IASB ra \u0111\u1eddi thay th\u1ebf cho IASC. Th\u00e1ng 1 n\u0103m 2016, IASB \u0111\u00e3 ban h\u00e0nh IFRS 16 thay th\u1ebf cho IAS 17 v\u1edbi nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i. IFRS 16 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 1 tha\u0301ng 1 n\u0103m 2019.<\/p>\n<p style=\"text-align: justify;\">K\u1ebft qu\u1ea3 l\u00e0, VAS 06 hi\u1ec7n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi IFRS 16.<\/p>\n<h3 style=\"text-align: justify;\">2.1 Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a IFRS 16<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><strong>Thu\u00ea t\u00e0i s\u1ea3n<\/strong>:\u00a0l\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c 1 ph\u1ea7n h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<strong>quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t t\u00e0i s\u1ea3n (right-of-use asset)<\/strong>\u00a0trong 1 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y m\u1ed9t kho\u1ea3n thanh to\u00e1n.<\/li>\n<li aria-level=\"1\"><strong>X\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n<\/strong>:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t h\u1ee3p \u0111\u1ed3ng g\u1ecdi l\u00e0 thu\u00ea t\u00e0i s\u1ea3n khi c\u00f3 3 y\u1ebfu t\u1ed1:<\/p>\n<p style=\"text-align: justify;\">+ T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh;<\/p>\n<p style=\"text-align: justify;\">+ Doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf khi s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n;<\/p>\n<p style=\"text-align: justify;\">+ Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng, ki\u1ec3m so\u00e1t m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n<div style=\"text-align: justify;\">\n<dl id=\"attachment_96721\">\n<dt>\n<p><figure style=\"width: 740px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2021\/12\/Hinh-4-3-yeu-to-xac-dinh-hop-dong-thue-tai-san-theo-IFRS-16.png\" alt=\"\" width=\"740\" height=\"500\" \/><figcaption class=\"wp-caption-text\">3 y\u1ebfu t\u1ed1 x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng thue t\u00e0i s\u1ea3n theo IFRS 16<\/figcaption><\/figure><\/dt>\n<\/dl>\n<\/div>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n IFRS 16 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 cho thu\u00ea l\u1ea1i, <strong>ngo\u1ea1i tr\u1eeb<\/strong>:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">+ Thu\u00ea quy\u1ec1n khai th\u00e1c ho\u1eb7c s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n. d\u1ea7u ho\u1eb7c kh\u00ed gas t\u1ef1 nhi\u00ean v\u00e0 c\u00e1c ngu\u1ed3n t\u00e0i nguy\u00ean kh\u00f4ng th\u1ec3 t\u00e1i t\u1ea1o t\u01b0\u01a1ng t\u1ef1;<\/p>\n<p style=\"text-align: justify;\">+ Thu\u00ea t\u00e0i s\u1ea3n sinh h\u1ecdc (quy \u0111\u1ecbnh t\u1ea1i IAS 41 \u2013 N\u00f4ng nghi\u1ec7p);<\/p>\n<p style=\"text-align: justify;\">+ C\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n v\u1ec1 d\u1ecbch v\u1ee5;<\/p>\n<p style=\"text-align: justify;\">+ B\u1eb1ng s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c trao cho b\u00ean cho thu\u00ea (quy \u0111\u1ecbnh t\u1ea1i IFRS 15 \u2013 Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng);<\/p>\n<p style=\"text-align: justify;\">+ Quy\u1ec1n c\u1ee7a b\u00ean thu\u00ea theo h\u1ee3p \u0111\u1ed3ng b\u1ea3n quy\u1ec1n cho c\u00e1c h\u1ea1ng m\u1ee5c nh\u01b0 phim, b\u1ea3n th\u1ea3o, b\u1eb1ng s\u00e1ng ch\u1ebf, video, v\u1edf k\u1ecbch, v\u00e0 b\u1ea3n quy\u1ec1n trong ph\u1ea1m vi IAS 38 \u2013 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n<h3 style=\"text-align: justify;\">2.2 K\u1ebf to\u00e1n t\u1ea1i b\u00ean cho thu\u00ea<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 ch\u1ee9a c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t hay nhi\u1ec1u c\u1ea5u ph\u1ea7n b\u1ed5 sung l\u00e0 thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c kh\u00f4ng ph\u1ea3i thu\u00ea t\u00e0i s\u1ea3n. b\u00ean cho thu\u00ea c\u1ea7n ph\u00e2n b\u1ed5 kho\u1ea3n thanh to\u00e1n ti\u1ec1n cho thu\u00ea trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi b\u00ean cho thu\u00ea, <strong>k\u1ebf to\u00e1n b\u00ean cho thu\u00ea<\/strong> theo IFRS 16 c\u0169ng ph\u00e2n bi\u1ec7t thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng nh\u01b0 VAS 06.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Thu\u00ea t\u00e0i ch\u00ednh theo IFRS 16<\/td>\n<td style=\"text-align: center;\">Thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo IFRS 16<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">\u2013 Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n ph\u1ea3i thu tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/p>\n<p>\u2013 Ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 doanh thu t\u00e0i ch\u00ednh trong su\u1ed1t th\u1eddi gian cho thu\u00ea d\u1ef1a tr\u00ean l\u00e3i su\u1ea5t thu\u00ea \u0111\u1ecbnh k\u1ef3 c\u1ed1 \u0111\u1ecbnh;<\/p>\n<p>\u2013 C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo th\u1eddi h\u1ea1n cho thu\u00ea t\u00e0i s\u1ea3n; ph\u00f9 h\u1ee3p v\u1edbi doanh thu ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<td style=\"text-align: justify;\">\u2013 Ghi nh\u1eadn nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/p>\n<p>\u2013 Doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea;<\/p>\n<p>\u2013 Chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3;<\/p>\n<p>\u2013 Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng; \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh, ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea; ph\u00f9 h\u1ee3p v\u1edbi doanh thu ghi nh\u1eadn cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p A k\u00fd h\u1ee3p \u0111\u1ed3ng cho doanh nghi\u1ec7p B thu\u00ea m\u00e1y m\u00f3c theo h\u00ecnh th\u1ee9c thu\u00ea ho\u1ea1t \u0111\u1ed9ng t\u1eeb 01\/7\/2019 trong 3 n\u0103m v\u1edbi \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng: 40.000.000 x 12 x 3 = 1.440.000.000 (\u0111)<\/p>\n<p style=\"text-align: justify;\">Doanh thu n\u0103m 2019: 40.000.000 x 6 = 240.000.000 (\u0111)<\/p>\n<p style=\"text-align: justify;\">Doanh thu n\u0103m 2020: 40.000.000 x 12 = 480.000.000 (\u0111)<\/p>\n<p style=\"text-align: justify;\">T\u01b0\u01a1ng t\u1ef1, doanh thu n\u0103m 2021 v\u00e0 n\u0103m 2022 l\u1ea7n l\u01b0\u1ee3t l\u00e0 480.000.000 \u0111 v\u00e0 240.000.000 \u0111.<\/p>\n<h3 style=\"text-align: justify;\">2.3. K\u1ebf to\u00e1n t\u1ea1i b\u00ean thu\u00ea<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c kh\u00f4ng ph\u1ea3i thu\u00ea t\u00e0i s\u1ea3n b\u1ed5 sung, b\u00ean thu\u00ea n\u00ean ph\u00e2n b\u1ed5 kho\u1ea3n ti\u1ec1n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng cho m\u1ed7i c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n tr\u00ean c\u01a1 s\u1edf gi\u00e1 \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed1i c\u1ee7a c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng gi\u00e1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c c\u1ea5u ph\u1ea7n kh\u00f4ng ph\u1ea3i thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed1i c\u1ee7a c\u1ea5u ph\u1ea7n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i thu\u00ea t\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 c\u1ee7a b\u00ean cho thu\u00ea ho\u1eb7c m\u1ed9t nh\u00e0 cung c\u1ea5p t\u01b0\u01a1ng t\u1ef1 t\u00ednh cho \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi c\u1ea5u ph\u1ea7n \u0111\u00f3 ho\u1eb7c cho c\u1ea5u ph\u1ea7n t\u01b0\u01a1ng t\u1ef1 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu gi\u00e1 \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 quan s\u00e1t \u0111\u01b0\u1ee3c kh\u00f4ng s\u1eb5n c\u00f3, b\u00ean thu\u00ea c\u1ea7n \u01b0\u1edbc t\u00ednh gi\u00e1 \u0111\u1ed9c l\u1eadp t\u1ed1i \u0111a h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 th\u1ec3 quan s\u00e1t \u0111\u01b0\u1ee3c.<\/p>\n<h4 style=\"text-align: justify;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t K\u1ebf to\u00e1n t\u1ea1i b\u00ean thu\u00ea gi\u1eefa VAS 06 v\u00e0 IFRS 16<\/h4>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 17.6724%;\"><\/td>\n<td style=\"text-align: center; width: 38.9368%;\">IFRS 16<\/td>\n<td style=\"text-align: center; width: 42.2414%;\">VAS 06<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6724%;\">Ph\u00e2n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea<\/td>\n<td style=\"text-align: justify; width: 38.9368%;\">T\u1ea5t c\u1ea3 h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00e0 thu\u00ea t\u00e0i ch\u00ednh tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau coi l\u00e0 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ho\u1eb7c thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<p>+ Th\u1eddi h\u1ea1n thu\u00ea t\u1eeb d\u01b0\u1edbi 12 th\u00e1ng;<\/p>\n<p>+ Gi\u00e1 tr\u1ecb th\u1ea5p;<\/p>\n<p>+ Ghi nh\u1eadn chi ph\u00ed trong k\u1ef3 ho\u1eb7c ph\u00e2n b\u1ed5.<\/td>\n<td style=\"text-align: justify; width: 42.2414%;\">VAS 06 ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi v\u1edbi c\u1ea3 b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6724%;\">Ghi nh\u1eadn tr\u00ean BCTC<\/td>\n<td style=\"text-align: justify; width: 38.9368%;\">T\u1ea5t c\u1ea3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n.<\/td>\n<td style=\"text-align: justify; width: 42.2414%;\">+ Thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n<\/p>\n<p>+ Thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6724%;\">Ti\u00eau ch\u00ed<\/td>\n<td style=\"text-align: justify; width: 38.9368%;\">Ti\u00eau ch\u00ed \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf kh\u00f4ng ph\u1ea3i quy\u1ec1n s\u1edf h\u1eefu v\u00e0 b\u00ean n\u00e0o ch\u1ecbu r\u1ee7i ro.<\/td>\n<td style=\"text-align: justify; width: 42.2414%;\">Ti\u00eau ch\u00ed \u0111\u1ec3 ph\u00e2n lo\u1ea1i ghi nh\u1eadn t\u00e0i s\u1ea3n hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n s\u1edf h\u1eefu, ai ch\u1ecbu r\u1ee7i ro v\u00e0 kho\u1ea3n thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6724%;\">X\u00e1c \u0111\u1ecbnh n\u1ee3 thu\u00ea ph\u1ea3i tr\u1ea3<\/td>\n<td style=\"text-align: justify; width: 38.9368%;\">X\u00e1c \u0111\u1ecbnh n\u1ee3 thu\u00ea ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p d\u00f2ng ti\u1ec1n chi\u1ebft kh\u1ea5u, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/td>\n<td style=\"text-align: justify; width: 42.2414%;\">Ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea, n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd cao h\u01a1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u th\u00ec ghi theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6724%;\">Gi\u00e1 tr\u1ecb sau ghi nh\u1eadn l\u1ea7n \u0111\u1ea7u c\u1ee7a thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi b\u00ean thu\u00ea<\/td>\n<td style=\"text-align: justify; width: 38.9368%;\">IFRS 16 y\u00eau c\u1ea7u \u0111\u1ecbnh k\u1ef3 ph\u1ea3i \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c IAS 36 \u2013 T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/td>\n<td style=\"text-align: justify; width: 42.2414%;\">VAS 06 ch\u01b0a c\u00f3 quy \u0111\u1ecbnh \u0111\u1ec3 xem x\u00e9t, \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00ean thu\u00ea s\u1ebd ghi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (Right-of-use asset) v\u00e0 n\u1ee3 ph\u00e1t sinh (Lease liability) li\u00ean quan \u0111\u1ebfn giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n \u0111\u00f3;<\/li>\n<li aria-level=\"1\">B\u00ean thu\u00ea c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n ti\u1ec1n thu\u00ea h\u00e0ng k\u1ef3 cho b\u00ean cho thu\u00ea. C\u1ea7n ph\u00e2n t\u00e1ch gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed l\u00e3i v\u00e0 ti\u1ec1n n\u1ee3 g\u1ed1c trong t\u1eebng kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ec3 ghi nh\u1eadn h\u00e0ng k\u1ef3:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">+ Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3, th\u1ec3 hi\u1ec7n tr\u00ean B\u00e1o c\u00e1o l\u00e3i l\u1ed7 v\u00e0 thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c c\u1ee7a b\u00ean thu\u00ea;<\/p>\n<p style=\"text-align: justify;\">+ Ti\u1ec1n n\u1ee3 g\u1ed1c \u0111\u01b0\u1ee3c ghi gi\u1ea3m v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a b\u00ean thu\u00ea.<\/p>\n<h4 style=\"text-align: justify;\">2.3.1 Ghi nh\u1eadn ban \u0111\u1ea7u<\/h4>\n<p style=\"text-align: justify;\">&#8211; <strong>Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo\u00a0nguy\u00ean gi\u00e1<\/strong>, bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">+ Gi\u00e1 tr\u1ecb ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3;<\/p>\n<p style=\"text-align: justify;\">+ C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00e1t sinh\u00a0<strong>tr\u01b0\u1edbc ho\u1eb7c ngay trong ng\u00e0y b\u1eaft \u0111\u1ea7u thu\u00ea\u00a0(thanh to\u00e1n tr\u1ea3 tr\u01b0\u1edbc) tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ti\u1ec1n thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c<\/strong>;<\/p>\n<p style=\"text-align: justify;\">+ Chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ban \u0111\u1ea7u \u0111\u1ec3 thu\u00ea \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n;<\/p>\n<p style=\"text-align: justify;\">+ Chi ph\u00ed th\u00e1o d\u1ee1, kh\u00f4i ph\u1ee5c hi\u1ec7n tr\u1ea1ng m\u1eb7t b\u1eb1ng khi h\u1ee3p \u0111\u1ed3ng thu\u00ea k\u1ebft th\u00fac;<\/p>\n<p style=\"text-align: justify;\">&#8211; N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c <strong>ghi nh\u1eadn t\u1ea1i ng\u00e0y b\u1eaft \u0111\u1ea7u thu\u00ea theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i<\/strong>\u00a0c\u1ee7a\u00a0c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong t\u01b0\u01a1ng lai\u00a0ch\u01b0a thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i.<\/p>\n<h4 style=\"text-align: justify;\">2.3.2 Sau ghi nh\u1eadn ban \u0111\u1ea7u<\/h4>\n<p style=\"text-align: justify;\">&#8211; <strong>Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (right-of-use asset) \u0111\u01b0\u1ee3c\u00a0<em>kh\u1ea5u hao theo th\u1eddi gian<\/em><\/strong>;<\/p>\n<p style=\"text-align: justify;\">+ N\u1ebfu cu\u1ed1i th\u1eddi gian \u0111i thu\u00ea h\u1ee3p \u0111\u1ed3ng thu\u00ea\u00a0chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\u00a0t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea ho\u1eb7c chi ph\u00ed thu\u00ea \u0111\u00e3 bao g\u1ed3m quy\u1ec1n mua t\u00e0i s\u1ea3n v\u00e0 ng\u01b0\u1eddi thu\u00ea c\u00f3 d\u1ef1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea th\u00ec Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c\u00a0kh\u1ea5u hao theo th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh\u00a0c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">+ N\u1ebfu cu\u1ed1i th\u1eddi gian thu\u00ea, t\u00e0i s\u1ea3n\u00a0<strong>kh\u00f4ng chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu<\/strong>\u00a0cho b\u00ean thu\u00ea th\u00ec Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c\u00a0<strong>kh\u1ea5u hao t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u thu\u00ea \u0111\u1ebfn ng\u00e0y s\u1edbm h\u01a1n gi\u1eefa: th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n &amp; th\u1eddi gian thu\u00ea theo h\u1ee3p \u0111\u1ed3ng<\/strong>.<\/p>\n<p style=\"text-align: justify;\">&#8211; <strong>N\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong><\/p>\n<p style=\"text-align: justify;\">+ Ghi t\u0103ng khi ph\u00e1t sinh chi ph\u00ed l\u00e3i vay t\u00ednh tr\u00ean s\u1ed1 d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i;<\/p>\n<p style=\"text-align: justify;\">+ Ghi gi\u1ea3m khi th\u1ef1c hi\u1ec7n thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n thu\u00ea.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty ABC k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea khu v\u0103n ph\u00f2ng v\u00e0o ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2019 v\u00e0 \u0111\u1ec1u \u0111ang ghi nh\u1eadn l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng (operating lease) theo VAS.<\/p>\n<p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1eddi h\u1ea1n thu\u00ea 3 n\u0103m.\u00a0 m\u1ed7i n\u0103m tr\u1ea3 3 t\u1ef7 USD, tr\u1ea3 v\u00e0o ng\u00e0y \u0111\u1ea7u n\u0103m, l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u00e0 10%.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00e1c n\u0103m:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td style=\"text-align: center;\">T\u1ec9 su\u1ea5t chi\u1ebft kh\u1ea5u<\/td>\n<td style=\"text-align: center;\">S\u1ed1 ti\u1ec1n thanh to\u00e1n<\/td>\n<td style=\"text-align: center;\">Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a ti\u1ec1n thu\u00ea<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">(1)=1\/(1+10%)^n<\/td>\n<td style=\"text-align: center;\">(2)<\/td>\n<td style=\"text-align: center;\">(3=1&#215;2)<\/td>\n<\/tr>\n<tr>\n<td>N\u0103m 1<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">3.000.000.000<\/td>\n<td style=\"text-align: center;\">3.000.000.000<\/td>\n<\/tr>\n<tr>\n<td>N\u0103m 2<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0,926<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.000.000.000<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2.727.272.727<\/td>\n<\/tr>\n<tr>\n<td>N\u0103m 3<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0,857<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.000.000.000<\/td>\n<td style=\"text-align: center;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2.479.338.843<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng<\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center;\">8.206.611.570<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u1ea3ng t\u00ednh chi ph\u00ed ph\u00e2n b\u1ed5:<\/p>\n<table style=\"width: 104%;\">\n<tbody>\n<tr>\n<td style=\"width: 10.8815%;\" rowspan=\"2\"><\/td>\n<td style=\"text-align: center; width: 15.427%;\">D\u01b0 \u0111\u1ea7u k\u1ef3<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">Ti\u1ec1n thu\u00ea \u0111\u00e3 tr\u1ea3<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">D\u01b0 n\u1ee3 t\u00ednh l\u00e3i<\/td>\n<td style=\"text-align: center; width: 16.3912%;\">L\u00e3i<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">Ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.427%;\">(1)<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">(2)<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">(3=1-2)<\/td>\n<td style=\"text-align: center; width: 16.3912%;\">(4=3&#215;10%)<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">(5=4+3)<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8815%;\">N\u0103m 1<\/td>\n<td style=\"text-align: center; width: 15.427%;\">\u00a0 \u00a0 8.206.611.570<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 \u00a0 3.000.000.000<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 5.206.611.570<\/td>\n<td style=\"text-align: center; width: 16.3912%;\">\u00a0 \u00a0 520.661.157<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5.727.272.727<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8815%;\">N\u0103m 2<\/td>\n<td style=\"text-align: center; width: 15.427%;\">\u00a0 \u00a0 5.727.272.727<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 \u00a0 3.000.000.000<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 2.727.272.727<\/td>\n<td style=\"text-align: center; width: 16.3912%;\">\u00a0 \u00a0 272.727.273<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.000.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8815%;\">N\u0103m 3<\/td>\n<td style=\"text-align: center; width: 15.427%;\">\u00a03.000.000.000<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">\u00a03.000.000.000<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">&#8211;<\/td>\n<td style=\"text-align: center; width: 16.3912%;\">&#8211;<\/td>\n<td style=\"text-align: center; width: 18.4573%;\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u0103m th\u1ee9 nh\u1ea5t:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 45.1149%;\">Theo VAS<\/td>\n<td style=\"text-align: center; width: 54.023%;\">IFRS<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.1149%;\">+ Khi thanh to\u00e1n ti\u1ec1n thu\u00ea<\/p>\n<p>N\u1ee3 CP thu\u00ea VP\u00a0 \u00a03.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n \u00a0 \u00a0 3.000.000.000<\/p>\n<\/td>\n<td style=\"width: 54.023%;\">+ Khi b\u1eaft \u0111\u1ea7u thu\u00ea<\/p>\n<p>N\u1ee3 Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u00a0 \u00a0 \u00a0 8.206.611.570<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 ti\u1ec1n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a03.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3 \u00a0 \u00a0 \u00a0 5.206.611.570<\/p>\n<p>+ Cu\u1ed1i n\u0103m tr\u00edch kh\u1ea5u hao quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/p>\n<p>N\u1ee3 Chi ph\u00ed kh\u1ea5u hao \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2.735.537.190<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Kh\u1ea5u hao l\u0169y k\u1ebf\u00a0 \u00a0 \u00a0 \u00a0 2.735.537.190<\/p>\n<p>+ Cu\u1ed1i n\u0103m ghi nh\u1eadn l\u00e3i thu\u00ea<\/p>\n<p>N\u1ee3 Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 520.661.157<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3\u00a0 \u00a0 \u00a0 520.661.157<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.1149%;\">Chi ph\u00ed trong k\u1ef3: 3.000.000.000 (chi ph\u00ed qu\u1ea3n l\u00fd)<\/td>\n<td style=\"width: 54.023%;\">Chi ph\u00ed trong k\u1ef3:<\/p>\n<p>+ Kh\u1ea5u hao: 2.735.537.190<\/p>\n<p>+ Chi ph\u00ed t\u00e0i ch\u00ednh: 520.661.157<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.1149%;\">Kh\u00f4ng ghi nh\u1eadn ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3<\/p>\n<p>Kh\u00f4ng ghi nh\u1eadn Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/td>\n<td style=\"width: 54.023%;\">Ghi nh\u1eadn ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3: 5.727.272.727<\/p>\n<p>Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n:<\/p>\n<p>8.206.611.570 &#8211; 2.735.537.190 = 5.471.074.380<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u0103m th\u1ee9 hai:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Theo VAS<\/td>\n<td style=\"text-align: center;\">IFRS<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/p>\n<p>+ Khi thanh to\u00e1n ti\u1ec1n thu\u00ea<\/p>\n<p>N\u1ee3 CP thu\u00ea VP\u00a0 \u00a03.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n \u00a0 \u00a0 3.000.000.000<\/p>\n<\/td>\n<td>&nbsp;<\/p>\n<p>+ Thanh to\u00e1n ti\u1ec1n<\/p>\n<p>N\u1ee3 ti\u1ec1n thu\u00ea TS (ph\u1ea3i tr\u1ea3)\u00a0 \u00a03.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 ti\u1ec1n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03.000.000.000<\/p>\n<p>\u00a0+ Cu\u1ed1i n\u0103m tr\u00edch kh\u1ea5u hao quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/p>\n<p>N\u1ee3 Chi ph\u00ed kh\u1ea5u hao\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2.735.537.190<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Kh\u1ea5u hao l\u0169y k\u1ebf\u00a0 \u00a0 2.735.537.190<\/p>\n<p>+ Cu\u1ed1i n\u0103m ghi nh\u1eadn l\u00e3i thu\u00ea<\/p>\n<p>N\u1ee3 Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 272.727.273<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3\u00a0 \u00a0 \u00a0 272.727.273<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed trong k\u1ef3: 3.000.000.000 (chi ph\u00ed qu\u1ea3n l\u00fd)<\/td>\n<td>Chi ph\u00ed trong k\u1ef3:<\/p>\n<p>+ Kh\u1ea5u hao: 2.735.537.190<\/p>\n<p>+ Chi ph\u00ed t\u00e0i ch\u00ednh: 272.727.273<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng ghi nh\u1eadn ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3<\/p>\n<p>Kh\u00f4ng ghi nh\u1eadn Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/td>\n<td>Ghi nh\u1eadn ti\u1ec1n thu\u00ea ph\u1ea3i tr\u1ea3: 3.000.000.000<\/p>\n<p>Ghi nh\u1eadn Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a Quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n:<\/p>\n<p>5.471.074.380\u00a0 &#8211; 2.735.537.190 = 2.735.537.190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u0103m th\u1ee9 ba:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Theo VAS<\/td>\n<td style=\"text-align: center;\">IFRS<\/td>\n<\/tr>\n<tr>\n<td>+ Khi thanh to\u00e1n ti\u1ec1n thu\u00ea<\/p>\n<p>N\u1ee3 CP thu\u00ea VP\u00a0 \u00a03.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Ti\u1ec1n \u00a0 \u00a0 3.000.000.000<\/p>\n<\/td>\n<td>+ Thanh to\u00e1n ti\u1ec1n<\/p>\n<p>N\u1ee3 ti\u1ec1n thu\u00ea TS (ph\u1ea3i tr\u1ea3)\u00a0 \u00a0 \u00a0 3.000.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 ti\u1ec1n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03.000.000.000<\/p>\n<p>+ Cu\u1ed1i n\u0103m tr\u00edch kh\u1ea5u hao quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/p>\n<p>N\u1ee3 Chi ph\u00ed kh\u1ea5u hao \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2.735.537.190<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 Kh\u1ea5u hao l\u0169y k\u1ebf\u00a0 \u00a0 \u00a0 \u00a0 2.735.537.190<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed qu\u1ea3n l\u00fd trong k\u1ef3: 3.000.000.000<\/td>\n<td>Chi ph\u00ed Kh\u1ea5u hao trong k\u1ef3: 2.735.537.190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y MISA AMIS \u0111\u00e3 chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 Thu\u00ea t\u00e0i s\u1ea3n theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 06 v\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS 16. MISA AMIS hy v\u1ecdng \u0111\u00e3 gi\u00fap \u00edch cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n nhi\u1ec1u h\u01a1n, chia s\u1ebb nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc doanh nghi\u1ec7p \u0111ang g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c s\u1eed d\u1ee5ng song song B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n VAS 06 v\u00e0 IFRS 16.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS\u00a0\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. K\u00ednh m\u1eddi Qu\u00fd Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m s\u1eed d\u1ee5ng 15 ng\u00e0y mi\u1ec5n ph\u00ed b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS t\u1ea1i \u0111\u00e2y \u0111\u1ec3 tr\u1ef1c ti\u1ebfp t\u00ecm hi\u1ec3u.<\/p>\n<p style=\"text-align: center;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\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.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.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<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=so-sanh-thue-tai-san-theo-vas-06-va-ifrs-16&amp;term=act_tttrang\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_32315\" class=\"pvc_stats total_only  \" data-element-id=\"32315\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 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