The treatment of exchange rate differences in the transaction of business relating to foreign currency is not a simple matter. Besides, the legislation a guide when are applied in practice exist many controversial matters. Therefore, this article refers to the concordance and differences between the Circular 179/2012/TT-BTC dated 24/10/2012 of the Minister of Finance with the Vietnam Accounting Standards No.10 - Influence of changing in foreign exchange rates (VAS 10), to help businesses and accountants treating exchange rate differences is more favorable.