On 20/3/2006, the Minister of Finance had signed Decision No.15/2006/QD-BTC to promulgate corporate accounting regime, applied to enterprises in all field, all economic sectors in the country since 2006, replaced Decision No. 1141TC/QD/CDKT After nearly 10 years in practice, what has Decision 15 already done? What are shortcomings and what needs to change? Therefore, this paper aims to make comparisons, analysis to see the advantages and disadvantages of Decision 15 after 9 years, simultaneously, also making comparative analysis of two circular relevant to this Decision.