Hướng tới sự hài hòa hơn nữa đối với hệ thống chuẩn mực kế toán quốc tế

TAI CHINH VI MO ( So 2(55) - 2008 )

Chuan mirc ke toan la

nliung quy dinh va

hudng dan cac

nguyen tac, phirong phap ke

toan de giai quyet ve mgt van

de cu the nao dd. Chuan muc

ke toan qude te la nhu'ng quy

dinh mang tinh chung nhat,

dugc ap dung va thira,nhan

rdng rai mang tinh quoc te.

Chfnh vi vay ma hudng tdi su

hai hoa giua chuan muc ke

toan ciia cae nude ndi chung

va ciia Viet Nam ndi rieng ddi

vdi quoc te la vd cimg quan

trgng, no phan anh su phat

trien nhat dinh nao dd ddi vdi

the gidi. Ap diing cac qu)' tac

ciia IFRS se giiip Viet Nam

JliSna toUUfkH Im kolK mia

CHUAN NtfC KE TOAN QUOC TE

xoa bd su khae biet vdi cac

chuan muc ke toan qude te va

hdi nhap \ao qua trinh phat

trien toan cau dang dien ra.

Cho den nav Viet Nam da

TS. Tru'O'ng Thj Thuy

Ths. Chuc Anh Tu

ban hanh dugc 26 chuan muc ke

toan va dang tam thdi dirng lai

de danh gia va se tiep tuc ban

hanh tiep trong thdi gian tdi.

Tfnh den thdi diem hien nay, cd

the dua ra bang so sanh sau:

TT

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Chuan muc qu6c te

lASl: Trinh ba\ Bao cao lai

chinh

liAS2: Hang t6n kho

lASl: Bao cao l.Lrii clui\en

tien te

l.\$H: Chinh sach kc toan.

tha\ doi iroc tinh ke toan. \ a

sai sot

I.ASIO: Cac sir kien phat sinh

sau ngay ket thuc ky ke toan

nam

I.4SII: llopdong\a_\ dung

IASI2:1 hue thii nhap doanh

nghiep

IA.^I-1: Bao cao bo phan

IAS16: TSCD huu hinli

IIASI': Thue tai san

lASIS: Doanh thu

IASI9: Lgi ich nhan \ ien

Chuin muc VN

IA.S2I: Trinh bay Bao cao

tai chinh

IA.S02: Hangt6n kho

IA.S2-I: Baocaol irii

chu\en tien te

liAS29: Chinh sach kC" toan.

thay doi iroc tinh ke toan. \a

sai sot

IA.S2J: Cac sir kien phat siiih

sau ngay ket thiic ky ke loan

nam

/ '-/.S/J>. Hgp dong \ay dirng

1 ASl '7: Thue thu nhap doanh

nghiep

IAS28: Bag cao bg phan

i:-/,ST«. TSCD hiTu hinh

IAS()6: rhue tai san

\ASI4: Doanli thu \a Ihu

nhapkhac

Clura CO

TT

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ChuIn muc qu6c te

IAS23: Chi phi di vay

IAS24: •[ hong lin ve cac lien

lien quan

IAS26: Ke loan va bao cao

\e ke hoach hiru tri

IAS2": Bao cao tai chinh

rieng \a bao cao tai chinh

hgp nhat

IAS28: Dau lir v ao cong ty

lien kel

IAS29. Bao cao tiii chinh trong

dieu kien sieu lam phat

IAS3I: Thong tin tai chinh \c

nhirng khoan ggp von lien

doanh

IASi2: Cong cii tai chinh:

Trinh bay \ a cong bo

IAS35: kai tren co phieu

I.AS3A: BCTC giCra nien do

IASi6 Ion that tai san

IAS}': Cac khoan dir phong.

tai sail \ a ng tiem lang

Chuan muc VN

VASI6: Chi phi di vay

iAS26: Thong tin ve cac

ben lien quan

Chira CO

(.'I.S'25. Bao cao tai chinh

hgp nhat va ke loan khoan

dau tir vao cong t) con

\'AS07: Ke toan cac khoan

Dau tu vao cong ty lien ket

Chua eg

IAS08: Thong tin tai chinh

\'e nhCrng khoan gop von lien

doanh

Chua CO

1 AS3(): Lai tren co phieu

L'-I-S^Z BCTC giira niiindg

Chua CO

lASlS: Cac khoan dir phong

tai san \ a ng tiem tang

20> Tap chi nghien cCfu Tai chinh ke' toan