Thực trạng và giải pháp áp dụng IFRS vào các doanh nghiệp Việt Nam

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Tác giả: Minh Trang Nguyễn

Ngôn ngữ: Vie

Ký hiệu phân loại: 330 Economics

Thông tin xuất bản: Tạp chí Công thương 2023

Mô tả vật lý: 268-273

Bộ sưu tập: Metadata

ID: 395035

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Tóm tắt
Chủ đề

Trong bối cảnh hội nhập kinh tế toàn cầu hiện nay, nhu cầu về một bộ quy chuẩn chung trong việc lập và trình bày báo cáo tài chính (BCTC) là vô cùng cấp thiết. Thực tế cho thấy, trên 140 quốc gia và vùng lãnh thổ áp dụng bộ chuẩn mực IFRS (International Financial Reporting Standards - Chuẩn mực báo cáo tài chính quốc tế), chỉ có Việt Nam cùng 8 quốc gia khác hiện đang sử dụng chuẩn mực riêng. Các tổ chức kinh tế thế giới lớn như Ngân hàng Thế giới, Quỹ Tiền tệ quốc tế đều ủng hộ việc các doanh nghiệp áp dụng các chuẩn mực IFRS. Nắm bắt được vấn đề này, ngày 16/03/2020, Bộ Tài chính đã ban hành Quyết định số 345/QĐ-BTC phê duyệt Đề án áp dụng IFRS tại Việt Nam theo 3 giai đoạn từ năm 2020 đến năm 2025 tiến tới bắt buộc áp dụng IFRS tại các doanh nghiệp trong mọi lĩnh vực, mọi thành phần kinh tế trừ một số nhóm doanh nghiệp không đủ điều kiện áp dụng IFRS. Bài viết đánh giá về thực trạng áp dụng IFRS vào các doanh nghiệp Việt Nam và đề xuất một số giải pháp., Tóm tắt tiếng anh, In the context of current global economic integration, it is an urgent task to adopt common standards for the preparation and presentation of financial statements. Over 140 countries and territories are applying the international Financial Reporting Standards (IFRS) but Vietnam and other eight countries are using different standards. Major international economic organizations such as the World Bank and the International Monetary Fund recommend Vietnam to adopt the IFRS. Regarding this issue, on March 16, 2020, the Ministry of Finance issued Decision No. 345/QD-BTC approving the adoption scheme of Financial Reporting Standards in three phases from 2020 to 2025. Vietnamese businesses are going to adopt the IFRS compulsorily, except for some groups of enterprises that are not eligible to apply the IFRS. This paper assesses the current application of the IFRS at Vietnamese enterprises and proposes some solutions to facilitate this application.

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