Chua n mu #c Ke toa n Quo c te so 36 (IAS 36), "Suy gia m gia tri# ta i sa n" u o #c ban ha nh na m 1988, sau o chua n mu #c na y lie n tu#c u o #c su a o i bo sung, e ba t ki#p vo i su # pha t trie n cu a ne n kinh te the gio i. IAS 36 ra o i, vo i mu#c i ch a m ba o ta i sa n u o #c ghi nha# n kho ng cao ho n gia tri# co the thu ho i cu a ta i sa n. Qua o , la m ta ng su # minh ba#ch cu a ba o ca o ta i chi nh (BCTC) o i vo i ngu o i su du#ng tho ng tin. Hie# n nay, chua n mu #c na y a va ang u o #c a p du#ng o nhie u quo c gia tre n the gio i nhu Nha# t Ba n, ca c quo c gia thuo# c Lie n minh cha u A u,... Tuy nhie n e n nay, Vie# t Nam va n chu a a p du#ng chua n mu #c na y va o trong co ng ta c ke toa n ta#i doanh nghie# p (DN). Do o , ba i vie t na y pha n ti ch no# i dung cu a IAS 36 lie n quan e n ghi nha# n suy gia m gia tri# cu a ta i sa n tre n BCTC. o ng tho i, ba i vie t cu ng e ca# p mo# t so kie n nghi# vo i co quan qua n ly Nha nu o c, nha m thu c a y qua tri nh va# n du#ng chua n mu #c na y va o thu #c tie n co ng ta c ke toa n ta#i Vie# t Nam. , To m ta t tie ng anh, International Accounting Standard No. 36 (IAS 36) - "Impairment of Assets" was issued in 1988, then this standard has continuously revised and supplemented to keep up with the development of the global economy. The objective of IAS 36 is "to ensure that assets are carried at no more than their recoverable amount and define how the recoverable amount is determined". Currently, this standard has been applied in many countries such as Japan, the countries of the European Union... However, up to now, Vietnam has not yet applied this standard to the accounting practices of enterprises. Therefore, this article analyzes the contents of IAS 36 related to the recognition of impairment of assets in the financial statements. Simultaneously, the article also suggests some implications for state management agencies to promote the application of this standard in accounting practice in Vietnam.