Thu hẹp khoảng cách giữa chuẩn mực kế toán Việt Nam với chuẩn mực kế toán quốc tế đáp ứng yêu cầu hội nhập trong lĩnh vực kế toán, kiểm toán=Bridging the gap between Vietnamese accounting standards and international accounting standards in the field of accounting and auditing

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Tác giả: Mai Đinh Thị

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Nghiên cứu Khoa học Công đoàn, 2018

Mô tả vật lý: tr.51

Bộ sưu tập: Metadata

ID: 487679

Thêm vào giỏ

In the trend of globalization and international integration as well as the process of accounting convergence, there are two parallelsystems of accounting standards in the world: the national accounting standards and international accounting standards. Each country due todifferences in the legal, economic, political and cultural environment has different approaches, different directions to develop the nationalaccounting standards system for the best integration with international accounting standards (IAS/IFRS). The Vietnamese Accounting standardsSystem (VAS) consists of 26 standards, based on the IAS/IFRS system from 2001 to 2005 on the principle of using selectively the internationalpractice consistent with the characteristics of the economy and the level of management of Vietnamese enterprises at the time of promulgatingthe standards. After many years of implementation, the VAS system has contributed to enhancing the explicitness in the financial statements ofenterprises, reflecting the transactions of the market economy, meeting the requirements of the international integration. However, in the viewof the development trend, the VAS system is just a simple application of IAS/IFRS in the context of Vietnam. In fact, VAS has not reallyapproached IAS/IFRS yet and has not updated on the changes of IAS/IFRS in recent years. These gaps need to be gradually narrowed towardsthe highest integration between VAS and IAS/IFRS.Trong xu hướng toàn cầu hóa và hội nhập quốc tế cũng như tiến trình hội tụ kế toán, hiện nay trên thế giới tồn tại song song 02 hệ thốngchuẩn mực kế toán (CMKT), đó là: CMKT quốc gia và CMKT quốc tế. Ở mỗi quốc gia, do có những khác biệt về các yếu tố môi trường pháp luật, kinhtế, chính trị, văn hóa nên mỗi quốc gia có những phương pháp tiếp cận khác nhau, có những định hướng khác nhau để phát triển hệ thống CMKT quốcgia nhằm tiệm cận và hòa hợp gần nhất với CMKT quốc tế (IAS/IFRS). Hệ thống CMKT Việt Nam (VAS) bao gồm 26 chuẩn mực, được xây dựngdựa trên hệ thống IAS/IFRS từ những năm 2001- 2005 theo nguyên tắc vận dụng có chọn lọc thông lệ quốc tế, phù hợp với đặc điểm nền kinh tếvà trình độ quản lý của doanh nghiệp (DN) Việt Nam tại thời điểm ban hành chuẩn mực. Sau nhiều năm thực hiện, hệ thống VAS đã góp phần nângcao tính công khai, minh bạch trong báo cáo tài chính (BCTC) của các DN, phản ánh được các giao dịch của nền kinh tế thị trường, đáp ứng yêu cầuhội nhập quốc tế. Tuy nhiên, nhìn nhận theo hướng phát triển, hệ thống VAS hiện mới chỉ là sự vận dụng đơn giản IAS/IFRS trong bối cảnh cụ thể củaViệt Nam, thực tế VAS chưa thực sự tiệm cận tích cực với IAS/IFRS và chưa cập nhật theo những thay đổi của IAS/IFRS những năm gần đây. Nhữngkhoảng cách này cần phải được dần thu hẹp và hướng tới sự hòa hợp cao nhất giữa VAS và IAS/IFRS.

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