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WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS
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:
Date Submitted: 20/07/2022 View: 3.351 Print the article
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