Tính hợp lý của

NGHIEN ClTU-TRAO Ddi

Tmh hgfp ly cua "Gia trj hgfp \y^

trong He thong Chuan mifc

Bao cao tai chmh quoc te

I TS. NGUYEN THE LQC

TrifcTng Dai hpc Kinh td'TP. HCM

Cupc hop vao thang 9 nam 2009 tai Pittsburgh (My) vxia qua, nhom

cac nxidc G-20 da xac nhan lai cam k§'t tien hanh dtf an hpi nhap

toan cau cac chuan mi^c ke toan va keu goi cac to chufc ke toan quoc

gia can nd Itfc hcfn de tien den hpi tu h$ thong chuan mi^c bao cao

tai chinh quoc te vao nam 2011. So vofi he thong chuan mtfc ke toan

quoc te (lAS-Intemational Accounting Standards) trxidc dSy, thi h$

thong chuan mi^c bao cao tai chinh quoc te (IFRS- International Fi￾nancial Reporting Standards) cap nhat nam 2009 co cac dac tinh

khac bi$t la yeu cau giai trinh thong tin chi tiet hcfn nham giiip cac

dd'i tufpfng suf dung bao cao tai chinh hieu ro ve ban chat ciia cac

nghidp vu kinh te', doi hoi nhiiu hdn xet doan nghe nghidp trong

vi^c dv^a ra each xuf ly ke toan thich hdp va de nghi sxi dung gia tri

hdp ly nhi^ mpt cd sd do lifdng chu yeu nham tang ciifdng tinh dang

tin c|ly va thich hdp ciia thong tin trinh bay tren bao cao tai chinh.

Bai viet nay trinh bay quan diem ve tinh hdp ly trong cac quy dinh

do lufdng gia tri tai san, nd phai tra theo chuan mi^c bao cao tai chinh

quoc te CO lien quan den gia tri hdp ly.

Djnh nghTa gia trj hcfp iy

Van ban dau lien cua he

thd'ng chuan miTe ke' loan qud'c

de cap den dinh nghia gia tri

hdp ly la chuan mifc ke' loan

qud'c te' sd' 16 "Bat ddng san,

Nha xirdng va May mdc thiet

hi" (IAS 16), du'dc ban banh

vao nam 1982. Theo IAS 16,

"gid tri hop ly Id gid tri tdi sdn

cd the dem trao doi giQa cdc

ben CO hieu biet, co thien chi

trong mot giao dich trao doi

ngang gid". Can cii" vao dinh

nghia nay, gia tri h(ip ly la gia

tri trao doi, khdng phai la gia tri

su" dung.

Dinh nghia gia tri hdp ly

d\i(ic bd sung trong chuan miTc

ke' toan qud'c te' sd' 17 "Thue

Tai san" (IAS 17) ban banh

nam 1982. Theo chuan mifc ke

toan nay, "gid tri hap ly la gid

trj tdi sdn co the dem trao doi,

hay no phdi trd duac thanh todn

giUta cdc ben co hieu biet, co

thien chi trong mot giao dich

trao ddi ngang gid". IAS 17 de

cap de'n gia tri hdp ly cua ca tai

san va nc? phai tra. Tbeo dd, gia

tri hdp ly ciia mdt khoan ncJ phai

tra la gia tri thanb loan nd phai

tra. Day la mot khai niem lien

quan de'n gia tri dau ra khdng

phai gia tri Irao ddi. Dieu nay

cho tha'y da cd sir khdng nha't

quan ve dinh nghia gia tri bcJp ly

ciia tai san va nd phai tra trong

he thd'ng chuan mi/c ke loan

qud'c te.

Thang 5 nam 2005, Hdi

ddng chuan miTc ke loan qud'c

le' (lASB) cdng bd' "Van ban

thao luan ve cac phu'c^ng phap

do Itfdng cd su" dung gia tri hdp

3 6 T.\P CHi KI^M TOAN SO 11 NAM 2010