The Vietnam accounting standard published

 

 

 

 

Session 1: Decision 149/2001/QD-BTC

1 - Standard No. 02 - Inventory;

2 - Standard No. 03 - Tangible fixed assets;

3 - Standard No. 04 - Intangible Assets;

4 - Standard No. 14 - Revenue and other income.

Session 2: Decision 165/2002/QD-BTC

5 - Standard No. 01 - General Standards;

6 - Standard No. 06 - Leases;

7 - Standard No. 10 - Effect of exchange rate changes;

8 - Standard No. 15 - Construction contracts;

9 - Standard No. 16 - Borrowing costs;

10 - Standard No. 24 - Statement of cash flows;

Session 3: Decision 234/2003/QD-BTC

11- Standard No. 05 - Real estate investment;

12- Standard No. 07 - Accounting for investments in associated companies;

13- Standard No. 08 - Financial information about venture capital contributions;

14- Standard No. 21 - Presentation of financial statements;

15- Standard No. 25 - The consolidated financial statements and accounting of investments in subsidiaries;

16- Standard No. 26 - Information about the parties involved.

Stage 4: Decision 12/2005/QD-BTC

17 - Standard No. 17 - Corporate Income Tax;

18 - Standard No. 22 - Presentation of additional financial statements of banks and similar financial institutions;

19 - Standard No. 23 - Events occurring after the date of the accounting year end;

20 - Standard No. 27 - mid-year financial report level;

21 - Standard No. 28 - Segment Reporting;

22 - Standard No. 29 - Changes in accounting policies, accounting estimates and errors.

Stage 5: Decision 100/2005/QD-BTC

23 - Standard No. 11 - Consolidation of business

24 - Standard No. 18 - Provisions, contingent liabilities and assets

25 - Standard No. 19 - Insurance Contract

26 - Standard No. 30 - Earnings per share

The Circular instructions:

•              Circular 89_2002_TT-BTC

•             Circular 105_2003_TT-BTC

•              Circular 23_2005_TT-BTC

•             Circular 21_2006_TT-BTC

•              Circular 20_2006_TT-BTC

•             Circular 161_2007_TT-BTC

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