Khó khăn và thách thức khi áp dụng giá trị hợp lý trong công tác kế toán của các doanh nghiệp Việt Nam=Difficulties and challenges to the implementation of fair value in the accounting work of Vietnamese enterprises

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Ngọc Phương Anh Đỗ

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.387-391

Bộ sưu tập: Metadata

ID: 146494

Thêm vào giỏ

Luật Kế toán số 88/2015 cho phép áp dụng giá trị hợp lý là một bước tiến quan trọng trong việc hoàn thiện hệ thống chuẩn mực kế toán Việt Nam nhằm đảm bảo mức độ tương thích ngày càng cao với thông lệ kế toán và chuẩn mực kế toán quốc tế. Tuy nhiên, việc áp dụng giá trị hợp lý trong kế toán cũng đặt ra nhiều thách thức cả về xây dựng các quy định hướng dẫn cũng như áp dụng thực tế ở các doanh nghiệp. Việt Nam cần nghiên cứu và ban hành các Chuẩn mực kế toán, trong đó có Chuẩn mực kế toán về giá trị hợp lý để hướng dẫn thực hiện Điều 28 Luật Kế toán năm 2015 ”. Qua bài viết, tác giả đã đưa ra một sô' kiến nghị Việt Nam cần xây dựng đề án đưa IFRS nói chung và IFRS 13 - Giá trị hợp lý nói riêng vào Việt Nam và cập nhật, sửa đổi ban hành mới VAS/VFRS.The application of fair value, in accordance with Law No. 88/2015/QH13 dated November 20, 2015 on accounting, is an important step in improving Vietnam’s accounting standards system to integrate with international accounting practices and standards. However, the application of fair value in accounting also poses many challenges, both in terms of developing guiding regulations and practically applying them in businesses. It is necessary for Vietnam to research and promulgate accounting standards, including fair value accounting standards, to guide the implementation of the Law on Accounting’s Article 28. This paper pointed out that it is important for Vietnam to develop a plan for implementing International Financial Reporting Standards (IFRS), especially the IFRS 13 Fair Value Measurement in Vietnam, and to update, amend, and promulgate new Vietnam Accounting Standards (VAS) and Vietnamese Financial Reporting Standards (VFRS).

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR