𝐀𝐍𝐍𝐎𝐔𝐍𝐂𝐄𝐌𝐄𝐍𝐓 𝐎𝐅 𝟎𝟔 𝐕𝐈𝐄𝐓𝐍𝐀𝐌𝐄𝐒𝐄 𝐏𝐔𝐁𝐋𝐈𝐂 𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐈𝐍𝐆 𝐒𝐓𝐀𝐍𝐃𝐀𝐑𝐃𝐒 𝐏𝐇𝐀𝐒𝐄 𝟐
On 6 July 2022, the Ministry of Finance issued the Decision No. 1366/QD-BTC on announcement of 06 Vietnamese public accounting standards phase 2 including:
Vietnam Public Accounting Standard No. 05 "Borrowing costs"
Vietnam Public Accounting Standard No. 09 " Revenue from exchange transactions"
Vietnam Public Accounting Standard No. 11 "Construction contracts"
Vietnam Public Accounting Standard No. 14 "Events after the Balance Sheet Date"
Vietnam Public Accounting Standard No. 23 "Revenue from non-exchange transactions"
Vietnam Public Accounting Standard No. 24 "Presentation of budgetary information in financial statements"
Previously, pursuant to Decision No. 1676/QD-BTC issued on 1 September 2021, the Ministry of Finance approved 5 Vietnamese public accounting standards phase 1 including:
Vietnam Public Accounting Standard No. 01 "Presentation of financial statements"
Vietnam Public Accounting Standard No. 02 " Cash flows statement"
Vietnam Public Accounting Standard No. 12 "Inventories"
Vietnam Public Accounting Standard No. 17 "Properties, plan and equipment"
Vietnam Public Accounting Standard No. 31 "Intangible Assets"
Please click on the link below to download Decision 1366 on 06 Vietnamese public accounting standards phase 2: