Áp dụng hiệu quả chuẩn mực IFRS16 - Thuê tài sản=Applying effectively IFRS16

Áp dụng hiệu quả chuẩn mực IFRS16 - Thuê tài sản=Applying effectively IFRS16 - Leases

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Tác giả: Thị Quỳnh Hoa Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.450-455

Bộ sưu tập: Metadata

ID: 474972

Thêm vào giỏ

Bài viết tập trung nghiên cứu về vấn đề thuê tài sản hiện nay. Đây là một hoạt động được thực hiện thường xuyên tại các doanh nghiệp, góp phần làm tăng năng lực của doanh nghiệp để thực hiện các hoạt động kinh doanh mà không cần phải đầu tư một lượng vốn quá lớn ngay từ đầu. Dưới góc độ lập báo cáo tài chính, thuê tài sản đặt ra những thách thức, là minh chứng điển hình về việc áp dụng hay không áp dụng nguyên tắc bản chất hơn hình thức. Chính vì vậy, các quy định về kế toán hợp đồng thuê tài sản đã có quá trình phát triển với nhiều thay đổi mà gần đây nhất là việc ban hành và áp dụng IFRS 16 về thuê tài sản của ủy ban Chuẩn mực kế toán quốc tế. Quy định hiện hành về kế toán hợp đồng thuê tài sản tại Việt Nam vẫn dựa trên phiên bản cũ của chuẩn mực quốc tế IAS 17 với cách tiếp cận dựa vào rủi ro và lợi ích. Bài viết đề cập tới những vấn đề lưu ý để áp dụng hiệu quả chuẩn mực này ở Việt Nam.This paper analyzed the current property rental issue. This is an activity regularly performed at businesses, contributing to increasing the business's capacity to carry out other business activities without having to invest a large amount of capital from the beginning. From the perspective of financial reporting, leasing poses challenges and is a typical example of whether to apply the principle of substance over form or not. Therefore, the regulations on accounting for asset leases have evolved with many changes, most recently the promulgation and application of IFRS 16 on leases by the International Accounting Standards Board. Current regulations on accounting for asset lease contracts in Vietnam are still based on the old version of international standard IAS 17 with an approach based on risks and benefits. This article addressed important issues for effectively applying this standard in Vietnam.

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