Lộ trình và giải pháp áp dụng chuẩn mực kế toán quốc tế trong thực tế tại Việt Nam

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Tác giả: Nguyễn Thị Hà

Ngôn ngữ: Vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Tạp chí Công thương 2022

Mô tả vật lý: 329-333

Bộ sưu tập: Metadata

ID: 398652

Thêm vào giỏ Liên kết toàn văn

Một số Chuẩn mực Báo cáo Tài chính quốc tế mới được ban hành chưa được áp dụng tại Việt Nam và một số chuẩn mực kế toán Việt Nam hiện hành cần phải được cập nhật. Hệ thống chuẩn mực kế toán Việt Nam chưa có các chuẩn mực tương đương với 15 chuẩn mực báo cáo tài chính quốc tế (IFRS) và các chuẩn mực hiện tại cũng có một số khác biệt so với các chuẩn mực kế toán quốc tế tương đương do chưa được cập nhật. Việc đo lường và trình bày về công cụ tài chính, giá trị hợp lý và giảm giá tài sản là những lĩnh vực còn thiếu trong chuẩn mực kế toán Việt Nam. Trong khi chưa có các chuẩn mực tương ứng với IAS 32, IAS 39, IFRS 9, IFRS 13 về công cụ tài chính và suy giảm giá trị, Bộ Tài chính đã ban hành Thông tư số 210/2009/TT-BTC để hướng dẫn các doanh nghiệp trong việc công bố thông tin về công cụ tài chính. Tuy nhiên, Thông tư chưa có hướng dẫn về việc đo lường và ghi nhận giá trị hợp lý của các tài sản và nợ tài chính. Mục tiêu hướng tới áp dụng IFRS là mục tiêu cụ thể trong Chiến lược Kế toán và Kiểm toán tới năm 2020, tầm nhìn 2030. Bài viết phân tích lộ trình và giải pháp áp dụng chuẩn mực kế toán quốc tế trong thực tế tại Việt Nam., Tóm tắt tiếng anh, Some of the newly promulgated International Financial Reporting Standards (IFRS) have not yet been applied in Vietnam and some existing Vietnamese Accounting Standards (VAS) need to be updated. The VAS differ from the IFRS and also some international accounting standards as the VAS has not been amended and supplemented. It is necessary for the VAS to have standards about the measurement and presentation of financial instruments, fair value and impairment of assets. As there are no corresponding standards of the VAS with IAS 32, IAS 39, IFRS 9, and IFRS 13 on financial instruments and impairment, the Ministry of Finance issued Circular No. 210/2009/TT-BTC to guide businesses in disclosing information about financial instruments. However, this circular did not provide guidance on the measurement and recognition of the fair value of financial assets and liabilities. Meanwhile, one of the goals in Vietnam's Accounting and Auditing Strategy to 2020, vision to 2030 is to apply the IFRS. This paper analyzes the roadmap and solutions to apply the IFRS in Vietnam.

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