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( So 04 (81)-2010 ) NGHIEN CD'U - TRAO D6 |

SL/A DOI BO SUNG CHUAN MlJC

VA CAC VAN BAN HU'DNG DA N KE TOAN TSCD

HtfU HINH

PGS.TS Pham Van Dang

Chuan mffc ketodn tdi sdn cd'dinh hffu hinh (TSCDHH) cua Viet Nam (VAS03) ban hdnh

vd cdng bd'theo quyet dinh so 149/QD-BTC ngdy 31/12/2001 cua Bo trffdng Bd Tdi chinh

cd hieu Iffc tff 01/01/2002 vd cdc vdn bdn hffdng ddn dd phdt huy tdc dung giup cdc doanh

nghiep thuoc mgi thdnh phan kinh te to chffc quan ly cd hieu qud TSCD d ddn vi minh. Tuy nhien

qua 8 ndm thffc hien can xem xet ddnh gid lai noi dung cua CMKT ndy vd cdc vdn bdn hffdng ddn

tren cd sd so sdnh vdi CMKT qud'c teve ke'todn TSCD hffu hinh (IAS 16) vd tinh hinh thffc te trien

khai dp dung de tff dd cd gidi phdp sffa ddi phu hdp ke cd ve chuan mffc vd cdc thdng tff, che do

hffdng ddn.

Trffdc he't xem xet sff

tffdng ddng vd khdc biet giffa

chuan mffc ke toan Viet Nam

(VAS03) vd chua'n mffc ke

todn qud'c te (IAS 16) ve tai

san cd'dinh hffu hlnh:

Mac dil khdng thuoc nhdm

cdc qudc gia van dung hau nhff

toan bp chuan mffc ke' todn

qudc te' ve TSCDHH (IAS 16)

nhffng he tho'ng chuan mffc ke

todn ciia Viet Nam (VAS03)

ban hdnh va dp dung trong thdi

gian vffa qua phan Idn cd sff

tffdng ddng so vdi chua'n mffc

ke todn qudc te tuy nhien cd

mot sdkhdc biet; Dd la:

- Ve ghi nhan tai san cd'

djnh hffu hinh IAS khdng qui

dinh mffc gid tri tdi thieu de ghi

nhan TSCDHH VAS dffa them

dieu kien "Cd dii tieu chua'n,

gid tn theo qui dinh hien hanh"

vd theo qui dinh hien hdnh.

- Ve xdc dinh gid tri ban

dau Ca IAS vd VAS deu yeu

ciiu cdc tdi san du tieu chua'n

ghi nhan la TSCD can dffdc

xdc dinh gia tri ban dau theo

nguyen gid.

Theo IAS, gid tri ciia nhd

cffa, vat kien triic va dat dai

can dffdc trinh bay rieng theo

tffng loai TSCDHH.

Trong khi dd d Viet Nam,

do doanh nghiep chi cd quyen

sff dung da't nen khi VAS 03

yeu cau theo ddi tdch bach gid

tri ciia cdc ddi tffdng nay thi

chi cd gid tri nhd cffa, vat kien

triic la thuoc TSCDHH cdn gid

tri quyen sff dung dat dffdc xdc

dinh la TSCD vd hinh.

- Ve xdc dinh gid tri sau

ghi nhan ban dau IAS cho phep

doanh nghiep lira chpn sff dung

phffdng phdp gia gdc hoac

phffdng phdp ddnh gid lai vd

dp dung chinh sdch ke'todn ndy

cho mot nhdm tdi san. VAS chi

cho phep sff dung phffdng phdp

gid gdc, viec ddnh gid lai tai

san ciing nhff xff ly cdc van de

lien quan hoan toan phu thuoc

vao quye't dinh ciia Nhd nffdc.

Chinh vi the VAS chffa de cap

tdi cac van de nhff xff ly chenh

lech danh gid lai tdi san; xff ly

sir giam gid tri (xudng ca'p) cua

tdi san.

- Ve trinh bay bdo cao

tdi chinh IAS dffa ra cdc yeu

cau chi tiet ve viec trinh bay

phffdng phdp danh gid lai.

VAS khdng de cap de'n van de

ndy.

Tiep den xem xet ve thffc

trang ke' todn tdi san cd' dinh

hffu hinh trong doanh nghiep

* Ve phan cong lao dgng

ke todn tdi sdn co dinh hffu

hlnh

Hau nhff d cdc doanh

nghiep khdng cd sff phan biet

giffa ke todn TSCDHH va ke

toan TSCD ndi chung. Ban

than sff phan cdng lao ddng

ke'todn TSCD cung phu thuoc

vdo dac diem td chffc bd mdy

ke todn tai mdi doanh nghiep.

O cdc doanh nghiep cd qui md

TSCD Idn, so' Iffdng nghiep vu

ve TSCD nhieu thi dd cd the

Id mot nhdm lao ddng chuyen

trach phan hdnh ke'todn TSCD.

Nhffng d cdc doanh nghiep

ma qui md TSCD khdng qud

Idn, so vdi cdc loai nghiep vu

khdc thi nghiep vu ve TSCD la

khdng nhieu thi ke todn TSCD

Tap chf nghien cufu Tdi chfnh ke todn 'QS