Cập nhật chuẩn mực kế toán Việt Nam về giá trị hợp lý và công cụ tài chính phù hợp với quốc tế

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Ngôn ngữ: vie

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Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2015

Mô tả vật lý: tr.35-39

Bộ sưu tập: Metadata

ID: 333790

Thêm vào giỏ Liên kết toàn văn

năm qua có rất nhiều thay đổi quan trọng trong công tác kế toán và báo cáo tài chính (BCTC). Trên bình diện quốc tế, các tổ chức ban hành chuẩn mực kế toán (CMKT) quốc tế đang trong quá trình bổ sung, sửa đổi, xây dựng trên cơ sở nền kinh tế thị trường phát triển cao, theo hướng cố gắng hài hoà các nguyên tắc kế toán được thừa nhận của Mỹ (USGAAP) và các chuẩn mực quốc tế về lập và trình bày BCTC (IFRS). Các CMKT quốc tế mới ban hành gồm 2 loại: CMKT quốc tế (IAS) và IFRS (sau đây gọi chung là CMKT quốc tế). Cho đến nay, Việt Nam đã ban hành 26 CMKT theo 5 đợt từ năm 1999 đến 2001 và đã được bổ sung, sửa đổi. Tuy nhiên, các CMKT Việt Nam đến nay được đánh giá là không phù hợp hoặc chưa đầy đủ, chưa đáp ứng yêu cầu thực tế tại Việt Nam, cũng như chưa phù hợp với CMKT quốc tế, mà trong đó có nguyên nhân quan trọng là chưa có các qui định về giá trị hợp lý. Bài viết xin đề xuất các vấn đề về giá trị hợp lý và công cụ tài chính cần cập nhật trong hệ thống CMKT Việt Nam (VAS).Recent years have witnessed many important changes in the accounting and financial reporting practice. On the international level, the International Accounting Standards Board which issued International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) is in the process to supplement, amend and develop standards to suit with developed economy, in the direction of harmonizing generally accepted accounting principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS). International Standards include 2 categories: International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). Up to now, Vietnam has issued 26 Vietnam Accounting Standards (VAS) under 5 waves from 1999 to 2001 and has been supplemented and amended. However, the VAS recently has been assessed to be inappropriate or incomplete, not suitable with current requirements of Vietnam, as well as inconsistent with International Standards and the important reason of which is no current regulations on fair value. This article is proposing regulations over fair value and financial instruments need to be updated in Vietnamese Accounting Standards.

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