CHUYỂN ĐỔI BÁO CÁO TÀI CHÍNH TỪ CHUẨN MỰC KẾ TOÁN VIỆT NAM SANG CHUẨN MỰC TRÌNH BÀY BÁO CÁO TÀI CHÍNH QUỐC TẾ TẠI TỔNG CÔNG TY ĐIỆN LỰC MIỀN TRUNG=CONVERTING FINANCIAL STATEMENTS FROM VIET NAMACCOUNTING STANDARDS TO INTERNATIONAL FINANCIAL REPORTING TANDARDS AT CENTRAL POWER CORPORATION

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Thông tin xuất bản: Tạp chí Khoa học Công nghệ và Thực phẩm (Tên mới: Tạp chí Khoa học Đại học Công Thương), 2015

Mô tả vật lý: tr.60-68

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ID: 551994

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Today, preparing of financial statements with Financial Reporting Standards International (IFRS) is receiving increasing support from countries and regions around the world. According to statistics, there are about 131 countries and territories allow IFRS when preparing financial statements of listed companies in the country. In Vietnam, the Vietnam Accounting Standards (VAS) consisting of 26 standards, which are based on international accounting standards (IAS) on the principle of matching characteristics of the economy and the situation of the business Industry in Vietnam. Now, the financial statements in accordance with IAS (IFRS) are becoming more and more popular at the request of the parent group, the lenders as well as arising from the participation of large corporations in international capital markets. It was found that the application of international accounting standards in preparing financial statements (FS) to enhance openness and transparency in corporate financial statements, especially in the listed companies. Converting financial statements from VAS to IAS (IFRS) should be conducted:First, Identify, classify differences in measurement and presentation to be converted
Second, Making the adjustments for differences in measurement test on balance sheet (Trial balance )
Third, Merge accounts for presentation on the financial statements
Fourth, adjustment and supplementation of Notes to Financial Statement. In this article,the authors looked at and examined at Power Corporation Central made conversion of financial statements of VAS to IAS (IFRS)Keywords: Converting, VAS to IAS (IFRS)Trong xu thế hội nhập kinh tế toàn cầu hiện nay, việc lập báo cáo tài chính theo chuẩn mực báo cáo tài chính quốc tế (IFRS) ngày càng nhận được sự ủng hộ của các quốc gia và vùng lãnh thổ trên thế giới. Theo thống kê, có khoảng 131 nước và vùng lãnh thổ cho phép hoặc bắt buộc áp dụng IFRS khi lập báo cáo tài chính của các công ty niêm yết trong nước. Tại Việt Nam, chuẩn mực kế toán Việt Nam (VAS) bao gồm 26 chuẩn mực, được xây dựng dựa trên các chuẩn mực kế toán quốc tế (IAS) theo nguyên tắc phù hợp với đặc điểm nền kinh tế và tình hình các doanh nghiệp tại Việt Nam. Đến nay, lập báo cáo tài chính theo IAS (IFRS) đang trở nên ngày càng phổ biến hơn theo yêu cầu của các tập đoàn mẹ, các bên cho vay cũng như phát sinh từ sự tham gia của các tập đoàn kinh tế lớn vào thị trường vốn quốc tế. Có thể thấy rằng việc áp dụng các chuẩn mực kế toán quốc tế trong việc lập báo cáo tài chính (BCTC) giúp nâng cao tính công khai, minh bạch trong BCTC của doanh nghiệp, đặc biệt là các doanh nghiệp niêm yết. Khi chuyển đổi BCTC từ VAS sang IAS (IFRS) các công ty hoặc Tổng công ty cần tiến hành:-Thứ nhất, xác định, phân loại các khác biệt về đo lường và trình bày giữa VAS và IAS (IFRS)
-Thứ hai, lập các bút toán điều chỉnh cho các khác biệt về đo lường trên Bảng cân đối thử (Trial balance)
-Thứ ba, gộp tài khoản để trình bày trên BCTC
-Thứ tư, điều chỉnh, bổ sung các Thuyết minh cho BCTC.Bài báo này tác giả đã tìm hiểu và khảo sát tại Tổng công ty Điện lực miền Trung đã thực hiện chuyển đổi báo cáo tài chính từ VAS sang IAS (IFRS).Từ khóa: Chuyển đổi, VAS và IAS (IFRS)

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