chuong 1 - 1 chapter 1 - general international accounting

Mc tiu chng hcGii thiu tng quan lch s hnh thnh v pht trin k ton quc tNguyn tc xy dng chun mc k ton quc t (IAS/IFRS)Hot ng ca cc t chc lin quan n n chun mc k ton quc tVn dng cc IAS/IFRS trn c s so snh vi cc chun mc k ton Vit Nam hin hnh Do Song HuongCompany Logo

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1.1 Lch s hnh thnh k ton quc t

Lch s ra i ca k ton

Con ngi tham gia vo 3 giai on pht trin quan trng no trong lch s ra i ca k ton


Lch s ra i ca k ton Con ngi tham gia vo 3 giai on pht trin quan trng ca lch s k tonHnh thc ghi s k ton

K ton n

K ton kp


K ton kpnh hng ca ngi : Fraluca PacioliPht trin cc nc Chu u: c, Php, Anh thng qua s u t vo ngnh cng nghip, bo him, ng st cc nh k ton Chu u dn hon thin khoa hc k ton vi cc cng c phc v k tonnh hng ca M: uy th kinh t pht trin v xut khu cc m hnh BCTC

1.1 Lch s hnh thnh k ton quc tLch s ra i v pht trin ca k ton Vit Nam

ba giai on chnh

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1.1 Lch s hnh thnh k ton quc tLch s ra i v pht trin ca k ton Vit Nam: ba giai on chnh.Trc nhng nm 1990: y l giai on nn kinh t bao cp, kinh t quc doanh ng vai tr ch o.T nm 1991 n nm 1994: chuyn i nn kinh t t nn kinh t bao cp sang nn kinh t th trng. T nm 1995 n nay h thng k ton c bc pht trin cao v hon thin: s ra i ca Lut k ton, chun mc v k ton Vit Nam, lin kt vi h thng k ton th gii


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3 nhn t thc y s ra i ca KTQT


S pht trin ca k ton tm quc giaS khc nhau v mc tp trung kinh t, mc kim sot ca nh nc, giai on pht trin ca nn kinh t . s pht trin khc nhau v m hnh v phng php k ton


Xu hng ton cu ha v s gia tng tm quan trng ca thng tin k ton Ton cu ha to ra nhn t quc t nh hng n s thay i k ton: s c lp v kinh t, u t nc ngoi, MNEs v tp on quc t, cng ngh tin tin, th trng ti chnh pht trin.Thng tin k ton: ghi chp k ton h thng in ton h thng thng tin qun tr


S hi ha cc quy tc k ton S hon thin cng tc k ton ca mi quc gia

S tng hp gia cc h thng chun mc k ton

1.2 Cc khi nim k tonwww.themegallery.comCompany LogoNu cc khi nim K ton m bn tng c hc hay tm hiu

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1.2 Cc khi nim k ton Theo cch hiu chung nht, k ton l khoa hc lin quan n vic nhn din, sp xp, trnh by v gii thch cc nghip v kinh t ti chnh ca mt t chc, n v kinh doanh t s dng thng tin k ton cho vic ra quyt nh.

Theo lut k ton K ton l vic thu thp, x l, phn tch v cung cp thng tin kinh t, ti chnh di hnh thc gi tr, hin vt v thi gian lao ng


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1.2 Cc khi nim k tonVin K ton cng chng Hoa K (AICPA) nh ngha:K ton l ngh thut ghi chp, phn loi v tng hp mt cch c ngha v di hnh thc bng tin ca cc nghip v kinh t pht sinhLibby & cs (2003) cho rng k ton l mt h thng thng tin cho php thu thp v truyn t thng tin m ch yu l nhng thng tin mang bn cht ti chnh thng c s ha di hnh thc gi tr v cc hot ng kinh t ca cc doanh nghip v cc t chc


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1.2 Cc khi nim k ton

Theo tinh thn ca k ton quc t:K ton l h thng thng tin v kim tra dng o lng, phn nh, x l v truyn t nhng thng tin ti chnh v kt qu kinh doanh v cc lung tin to ra ca mt n v kinh t.


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1.2 Cc khi nim k ton Vai tr ca k ton: 3 vai tr Ghi nhn, o lng cc nghip v hay giao dch kinh t ti chnh pht sinh S dng cc nguyn tc, chun mc v phng php k ton ghi chp, phn nh s thay i ca ti sn ca n v do tc ng ca cc giao dch kinh t ti chnh Truyn t, cung cp thng tin phc v cho vic ra quyt nh


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Ngh k ton v nhng lnh vc chuyn mn

K ton c xem l mt ngh ng gp vai tr quan trng trong h thng kinh t x hi.

Bn lnh vc k ton m mt k ton vin c th tham gia www.themegallery.comCompany Logo

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k ton t nhn k ton cng k ton Nh nc o to k tonwww.themegallery.comCompany Logo

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Ngh k ton v nhng lnh vc chuyn mnK ton t nhn l nhng k ton vin lm vic cho cc doanh nghip t nhn. H thc hin mt s cng vic khc nhau: Ngi qun lNgi ghi chp s schK ton chi phiKim ton vin ni bChuyn vin thu


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K ton cng l ngi c cp bng hnh ngh k ton cng c gi l Chuyn vin k ton cng, c cp giy chng nhn, vit tt l CPA.Dch v quan trng nht c chuyn vin k ton cng thc hin l kim tonwww.themegallery.comCompany Logo

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Ngh k ton v nhng lnh vc chuyn mnK ton Nh nc l nhng k ton vin lm vic cho cc t chc lin bang, quc gia v chnh quyn a phngGip Chnh ph thc thi lut thu v kim tra thu thu nhp; thit k v iu hnh cc b my k ton cung cp cho Chnh ph bo co s dng cho vic ra cc quyt nh mang tnh cht Nh nc.


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o to k ton, l nhng k ton vin hot ng trong lnh vc o to cc trng dy ngh v i hc. H lm cng tc o to hoc nghin cu cc kha cnh ca cng tc k tonwww.themegallery.comCompany Logo

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1.3 Phn loi k ton

Cc phng thc phn loi k ton International AccountingDo Song Huong, FAF, HCE

Do Song Huong, FAF, HCE

1.3 Phn loi k ton

Phn loi k ton Cn c vo i tng cung cp thng tinMi quan h gia mi trng k ton v k ton Dng tin v quan im doanh thu, chi ph Theo quan im v s tn ti ca DN Theo xu hng x hi v gi tr vn ha

International AccountingDo Song Huong, FAF, HCE

Do Song Huong, FAF, HCE

1.3 Phn loi k ton Cn c vo i tng cung cp thng tin k ton K ton ti chnh cung cp thng tin din t ngun lc ti chnh, ngha v v hot ng ca t chc kinh doanhK ton qun tr cung cp thng tin k ton hu ch cho nh qun l trong ni b doanh nghip theo cc cp qun lK ton thu da trn c s thng tin k ton ti chnh, tuy nhin thng c iu chnh v t chc li cho thch hp vi yu cu ca c quan thuwww.themegallery.comCompany Logo

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1.3 Phn loi k tonCn c vo mi quan h gia mi trng k ton v k ton

H thng k ton v m c mi tng quan cht ch vi s pht trin cc chnh sch kinh t quc gia. k ton tr thnh cng c pht trin h thng chnh sch v m. H thng k ton vi m phc v cho cc thc th kinh t c th hoc tng doanh nghip.


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1.3 Phn loi k ton

Phn loi theo dng tin v thi im ghi nhn doanh thu - chi ph

K ton tin mt/ k ton qu (Cash accounting) : THC THU THC CHIK ton dn tch / k ton thc t pht sinh (Accrued accounting): D THU D CHIwww.themegallery.comCompany Logo

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1.3 Phn loi k ton

Tiu thcK ton tin mtK ton theo thc t pht sinhThi im ghi nhn doanh thuGhi nhn doanh thu khi thc t thu tinDoanh thu l khon lm tng vn ch s hu, kt qu ca vic tng ti sn hoc gim n phi tr v c ghi nhn khi vic giao hng ha hoc dch v c thc hin.Thi im ghi nhn chi phGhi nhn chi ph khi thc t chi tinChi ph l khon lm gim vn ch s hu, l kt qu ca gim ti sn hoc tng n phi tr v l mc ch ca vic to ra doanh thu.Kt qu hot ng kinh doanhDng tin thu - Dng tin chiDoanh thu - Chi ph

1.3 Phn loi k ton

V d: C s liu v tnh hnh hot ng trong thng 8/200x ca cng ty Enrich nh sau. 1. Bn hng ha tr gi $60.000 (gi vn $30.000) thu tin mt $20.000 s tin cn li khch hng n2. Mua hng ha tr gi $30.000, thanh ton cho ngi bn $10.000 bng tin mt s cn li s thanh ton vo thng sau.3. Tr tin thu vn phng $6.000 cho 3 thng4. Tr lng thng 8 cho nhn vin $5.000Hy xc nh li nhun theo phng thc k ton tin mt v phng thc k ton dn tch.

1.3 Phn loi k ton

Phng thc k ton tin mtPhng thc k ton dn tchCc khon thuCc khon doanh thu, thu nhp

Cc khon chiCc khon chi ph

Chi/ThuLi nhun

1.3 Phn loi k ton

Phng thc k ton tin mtPhng thc k ton dn tchCc khon thuCc khon doanh thu, thu nhpBn hngDT Bn hngCc khon chiCc khon chi phMua hng haGVHBThu vn phngThu vn phngChi/ThuLi nhun

1.3 Phn loi k ton

Phng thc k ton tin mtPhng thc k ton dn tchCc khon thu20.000Cc khon doanh thu, thu nhp60.000Tin bn hng20.000Doanh thu bn hng60.000Cc khon chi21.000Cc khon chi ph37.000Mua hng ha10.000Gi vn hng bn30.000Tin thu vn phng6.000Chi ph vn phng2000Tr lng nhn vin5.000Tin lng nhn vin thng 85000Chi vt thu1.000Li nhun23.000

1.3 Phn loi k ton

Bi tp: C s liu v tnh hnh hot ng trong thng u tin ca cng ty Andrew nh sau. Hy xc nh li nhun theo hai phng thc k ton tin mt v k ton dn tch:1. Cc ch s hu gp $40.0002. Vay $9.600 vi li sut 10% / nm3. Mua nguyn vt liu tr gi $30.000, thanh ton cho ngi bn $10.000 s cn li s thanh ton vo thng sau4. Tr tin thu vn phng $6.000 cho 3 thng5. Mua bo him $2.400, thi hn bo him 1 nm6. Bn hng ha tr gi $60.000 (gi vn $30.000) thu tin mt $30.000 s tin cn li khch hng n7. Tr lng thng cho nhn vin $5.000www.themegallery.comCompany Logo

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1.3 Phn loi k tonCn c vo quan im v s tn ti doanh nghip k tonK ton tnh ra i da trn ngun gc php l t th k XIII n th k XIX do cc chuyn gia v lut ph sn xy dng. Lut ny cho rng s tn ti ca cc doanh nghip khng lin tc. K ton ng da trn c s doanh nghip l mt thc th tn ti lin tc v cc bn s dng bo co ti chnh cn bit c tnh hnh ti chnh doanh nghip ti mt thi im nht nh cng nh kt qu kinh doanh nh k.


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1.3 Phn loi k tonTheo xu hng x hi v gi tr vn ha k ton c nhn nhn di nhiu kha cnh khc nhau bao gm:K ton c kim sot theo tnh cch ngh nghip hay theo php lutTnh thng nht v k tonB mt, cng khai v k tonThn trng, lc quan v k ton


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1.4 Chun mc k ton quc tC cn thit phi thit lp cc chun mc k ton quc t (International Accouting Standards IASs) ???


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1.4 Chun mc k ton quc tS cn thit ca chun mc k ton quc t

www.themegallery.comCompany LogoVit NamVASMUS.GAAPPhpCKT, CMcCKT, CM Mc DonaldIBMGucci

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4 nhn t chi phi, thc y s ra i ca h thng chun mc k ton quc t: S pht trin ca cng ty a quc gia S khc nhau trong cch thc tip cn cc vn k ton S ton cu ha th trng vn Yu cu ca cc chuyn gia k tonwww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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S pht trin ca cng ty a quc gia (MNEs)25 nm ra i v pht trin KDQT l qu trnh phc tp MNEss a dng ca cc nguyn tc k ton p dngwww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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S khc nhau trong cch thc tip cn cc vn k ton

Li th thng mi (Goodwill)iu chnh lm phtChnh lch thuChuyn i BCTC ca cng ty con nc ngoiwww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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S ton cu ha th trng vn quc t Ngun vn bn trong

S ton cu ha th trng vn

Nhu cu kt ni thng tin ti chnh

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www.themegallery.comCompany Logo1.4 Chun mc k ton quc tS pht trin ca cng ty a quc giaS khc nhau trong cch thc tip cn cc vn k tonS ton cu ha th trng vnYu cu t s pht trin ca mi trng k ton

Yu cu ca cc chuyn gia k ton

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4 t chc v y ban ch yu lin quan n vic thit lp v ban hnh IASswww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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IASCF (International Accounting Standard Committee Foundation): T chc y ban chun mc k ton quc t SAC (The Standard Advisory Council): hi ng c vn chun mc IASB (The International Accounting Standard Board): hi ng chun mc k ton quc t IFRIC (The International Financial Reporting Interpretation Committee): hi ng hng dn BCTC quc t


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IASCFSAC

IASB

IFRICwww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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1.4 Chun mc k ton quc tIASCF19 y thc vin (6,6,4,3)a dng v khu vc a l v chuyn mn kim ton vin, doanh nhn, i tng s dng bo co ti chnh, cc nh nghin cu khoa hc Chc nng: b nhim cc thnh vin, gim st kt qu cng vic ca IASB, cung cp ti chnh.


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1.4 Chun mc k ton quc tIASCF cung cp ti chnh cho IASB thng qua 4 ngun: ng gp ca cc thnh vin v hi ng IASB H tr ca Lin on k ton quc t IAFC S tr gip ca cc cng ty, t chc ti chnh, hng k ton Doanh thu bn cc n phm ca IASBwww.themegallery.comCompany Logo

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1.4 Chun mc k ton quc tSACDin n cho tt c cc t chc v c nhn c quan tm n vic trnh by bo co ti chnh nhiu khu vc khc nhau v ngnh ngh khc nhauSAC c t nht 30 thnh vin, cc thnh vin c ch nh bi cc y vin IASCF v c th c ch nh li sau nhim k 3 nmChc nng: T vn cho IASB v chng trnh lm vic, t vn chuyn mn v cc vn c th


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1.4 Chun mc k ton quc tIASBTin thn l IASC (International Accounting Standard Committee). c thnh lp nm 1973 thng qua mt tha thun bi cc t chc ngh nghip ca cc nc t c, Canada, Php, c, Nht Bn, Mexico, H Lan, Anh, Ireland v Hoa K. 1/4/2001: IASB - t chc c lp, thuc khu vc t nhn 14 thnh vin: c la chn theo tiu chun trnh chuyn mn ch khng phi theo khu vc bu c hay quyn li khu vc


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1.4 Chun mc k ton quc tIASBChc nng: 2Thit lp v ban hnh cc IAS, khuyn khch s p dng rng ri cc IAS nyCi thin v hi ha cc quy nh chung m IASB ban hnh vi cc c im thc hnh k ton ca cc quc gia v khu vc trn th gii


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1.4 Chun mc k ton quc tIFRIC14 thnh vinChc nng: 2Thit lp bn Hng dn v gii thch cho cc IASD tho hoc bn cui cng ca Bn hng dn v gii thch cho cc chun mc ch c thng qua khi c t nht 11 thnh vin ng . www.themegallery.comCompany Logo

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Nguyn tc, quy trnh xy dng chun mc k ton quc t

Nguyn tc v quy trnh mang tnh th tcwww.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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Quy trnh ban hnh chun mc k ton quc twww.themegallery.comCompany Logo1.4 Chun mc k ton quc tThit lp y ban iu hnhGhi nhn, tm tt, chn lc cc vn k ton theo tng ch c thBn d tho nhng im chnh (Point Outline)IASB xem xtBn bo co nhp(Discussion paper)Bn d tho trng cu kin (Exposure draft)Pht hnh trng cu kinBn d tho IAS/IFRSCng b rng ri2/31-33/4

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V d: Quy trnh ban hnh IAS 1

Thng 3/1974 Hi ng b sung vo chng trnh ngh s ca mnh d n "Cng b cc nguyn tc k ton. Mc tiu ca d n l tng cng tnh hu ch ca thng tin trnh by trong bo co ti chnh m ch yu l Bo co thu nhp. Thng 1/1975 Hi ng cng b rng ri IAS 1 Cng b cc nguyn tc k ton.


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Thng 7/1996, a ra bn d tho trng cu kin E53 Trnh by cc Bo co ti chnh. Bn d tho nht tr rng nn trnh by v hin th khng ch bo co thu nhp, m cn cc bo co khc nh bng cn i, bo co thay i vn ch s hu v bo co lu chuyn tin t. Thng 8/1997 IAS 1 Trnh by cc Bo co ti chnh ra i thay th cho IAS 1(1975), IAS 5 Thng tin nh km theo bo co ti chnh v IAS 13 Trnh by v ti sn ngn hn v n ngn hn. Ngy 1/7/1998, IAS 1(1997) c hiu lc thi hnh.


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Sau , IAS 1 cn c sa i vo 12/2003, 8/2005, 6/2007 xem xt li cc vn v tnh minh bch ca thng tin k ton, v b sung tnh so snh ca thng tin k ton trn cc BCTC. Gn y nht ln sa i nm 2007 tp trung gii quyt s cng b v ngun vn ca doanh nghip. Hin nay, p dng IAS 1 c hiu lc ngy 1/1/2009 www.themegallery.comCompany Logo1.4 Chun mc k ton quc t

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1.4 Chun mc k ton quc tKhi qut h thng chun mc k ton quc tChun mc k ton quc t l iu kin m bo cho cc doanh nghip, t chc ton th gii p dng cc nguyn tc k ton thng nht trong vic lp v ban hnh cc BCTC.IASB ban hnh v cng b c 41 chun mc k ton quc t (IASs) v 8 chun mc bo co ti chnh quc t (IFRSs).Hin ti c 12 IAS khng cn hiu lc v c thay th bi cc chun mc ban hnh sau n.


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1.4 Chun mc k ton quc tNi dung ca mt IAS bao gm:a ra vn m IAS s gii quytPhm vi m IAS c p dngTrnh by cc khi nim c lin quan trong IASCch trnh by vn c lin quan trong cc bo co ti chnh (nu c)


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1.4 Chun mc k ton quc tM hnh vn dng cc chun mc k ton quc t: 4 m hnhM hnh 1: vn dng 100% cc chun mc k ton quc t. Nu c chun mc k ton khng th p dng th xy dng chun mc k ton ring.M hnh 2: vn dng 100% cc chun mc k ton quc t nhng c thm phn ph lc c th thm hoc bt vo chun mc mt s phn.


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1.4 Chun mc k ton quc tM hnh 3: vn dng c chn lc cc ni dung ca chun mc k ton c sa i, b sung mt s im ni dung cho ph hp vi c im nn kinh t quc gia v ban hnh thm chun mc k ton quc gia.M hnh 4: Khng s chun mc k ton quc twww.themegallery.comCompany Logo

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1.4 Chun mc k ton quc twww.themegallery.comCompany Logo

H THNG CHUN MC BO CO TI CHNH QUC TIFRS - International Financial Reporting StandardsIFRS 1 Ln u p dng cc chun mc quc t v trnh by bo co ti chnhIFRS 2 Thanh ton trn c s c phiuIFRS 3 Hp nht kinh doanhIFRS 4 Hp ng bo himIFRS 5 Ti sn di hn nm gi bn v Hot ng khng lin tcIFRS 6 Khai thc v nh gi ti nguyn khong snIFRS 7 Cng b cc cng c ti chnhIFRS 8 Hot ng b phn kinh doanh

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1.4 Chun mc k ton quc t H thng chun mc k ton quc t IASs (file word)www.themegallery.comCompany Logo

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1.5 Khi qut h thng chun mc k ton Vit NamH thng chun mc k ton Vit Nam p ng c cc yu cu c bn l :Da trn c s cc chun mc k ton quc t, chun mc kim ton quc t. Ph hp vi iu kin pht trin ca nn kinh t th trng Vit NamQuy nh r rng, cht ch, thng nht v ng b p dng cho cc doanh nghip thuc mi thnh phn kinh tc xy dng trn quan im tch bit c nhng quy nh ca chnh sch ti chnh v Lut thu


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1.5 Khi qut h thng chun mc k ton Vit Nam H thng chun mc k ton Vit Nam (VASs)

Tnh n u nm 2010 B ti chnh ban hnh 26 chun mc. Bao gm 3 nhm c bn sau:


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1.5 Khi qut h thng chun mc k ton Vit NamNhm th nht: Chun mc chung (Chun mc s 1)y l chun mc rt quan trng, mc ch ca chun mc ny l quy nh v hung dn cc nguyn tc v yu cu k ton c bn, cc yu t v ghi nhn cc yu t theo bo co ti chnh ca doanh nghipwww.themegallery.comCompany Logo

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1.5 Khi qut h thng chun mc k ton Vit Nam

Nhm th hai: Nhm chun mc k ton lin quan n cc yu t ca bo co ti chnhTi sn, N phi tr v Vn ch s hu, Doanh thu, thu nhp khc, chi ph v kt qu kinh doanh.www.themegallery.comCompany Logo

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Nhm VASs 2 Chun mc s 2 Hng tn khoChun mc s 3 Ti sn c nh hu hnhChun mc s 4 Ti sn c nh v hnhChun mc s 5 Bt ng sn u tChun mc s 6 Thu ti snChun mc s 7 - K ton cc khon u t vo cng ty lin ktChun mc s 8 Thng tin ti chnh v nhng khon gp vn lin doanhChun mc s 10 - nh hng ca vic thay i t gi hi oi

Chun mc s 11 Hp nht kinh doanhChun mc s 14 Doanh thu v thu nhp khcChun mc s 15 Hp ng xy dngChun mc s 16 Chi ph i vayChun mc s 17 Thu thu nhp doanh nghipChun mc s 18 Cc khon d phng, ti sn v n tim tngChun mc s 19 Hp ng bo himwww.themegallery.comCompany Logo

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1.5 Khi qut h thng chun mc k ton Vit Nam

Nhm th ba: Nhm chun mc lin quan n vic lp cc bo co ti chnhwww.themegallery.comCompany Logo

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Nhm VASs 3 Chun mc s 21 Trnh by bo co ti chnhChun mc s 23 Cc s kin pht sinh sau ngy kt thc k k ton nmChun mc s 24 Bo co lu chuyn tin tChun mc s 25 Bo co ti chnh hp nht v k ton cc khon u t vo cng ty con

Chun mc s 26 Thng tin v cc bn lin quanChun mc s 27 Bo co ti chnh gia nin Chun mc s 28 Bo co b phnChun mc s 29 Thay i chnh sch k ton, c tnh k ton v cc sai stChun mc s 30 Li trn c phiuwww.themegallery.comCompany Logo

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SO SNH CHUN MC CASE STUDY

PHN CHUN B CA SINH VINTm, c v so snh VAS 02 (Hng tn kho) vs IAS 2 (Inventories)Tm, c v so snh VAS 14 (Doanh thu v thu nhp khc) vs IAS 18 (Revenue)www.themegallery.comCompany Logo

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SO SNH CHUN MC CASE STUDY

NHIM V CA SINH VINTrnh by theo nhmNhng im ging nhau v khc nhau v cc chun mc c phn cngGii quyt tnh hung c giaowww.themegallery.comCompany Logo

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SO SNH CHUN MC VAS 2 vs IAS 2V nh ngha, IAS 2 v VAS a ra danh mc lit k v hng tn kho tng t nhau, tuy nhin VAS 02 khng cp n trng hp hng tn kho bao gm c t v cc ti sn khc gi li bn.

V phng php xc nh gi tr hng tn kho, IAS 2 cho rng phng php ch danh hoc gi bn l c th c s dng nu kt qu khng chnh lch vi gi thc t. VAS 02 khng cp n vn ny.


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SO SNH CHUN MC V vn ghi gim gi gc hng tn kho cho bng vi gi tr thun c th thc hin, IAS 2 cho php ghi gim gi gc hng tn kho cho bng vi gi tr thun trn c s tng mt hng tn kho (trong mt s trng hp, cn c th thc hin i vi mt nhm cc hng ha c lin quan). VAS 02 khng cho php ghi gim gi gc hng tn kho i vi mt nhm cc hng ha.


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SO SNH CHUN MC V vic trnh by trn bo co ti chnh, IAS 2 v VAS 02 u thng nht cc quan im vi nhau, ngoi tr vic VAS 02 khng cho php trnh by chi ph hot ng trn bo co kt qu hot ng kinh doanh theo tnh cht chi ph.


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SO SNH CHUN MC - IAS 18 V VAS 14

V vic xc nh doanh thu,IAS18 v VAS 14 u thng nht vi nhau rng doanh thu c xc nh theo gi tr hp l ca cc khon m doanh nghip c th nhn c. IAS 18 cn cho rng chnh lch gia gi tr hp l v gi tr danh ngha ca mt khon phi thu c ghi nhn l tin li. VAS 14 khng cp vn ny


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i vi vn xc nh tiu chun ghi nhn doanh thu t tin li, tin bn quyn v c tc. IAS 18 v VAS 14 u cho rng doanh thu pht sinh t hot ng cho cc i tng khc s dng ti sn ca doanh nghip mang li tin li, tin bn quyn v c tc, c ghi nhn khi chc chn thu c li ch kinh t t giao dch vdc xc nh mt cch ng tin cy. IAS 18 ghi nhn doanh thu nh sau:www.themegallery.comCompany Logo

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Tin li - c ghi nhn bng phng php li thc theo t l thi gian c tnh n hiu qu thc t ca ti sn. Tin bn quyn - c ghi nhn trn c s dn tch theo ni dung ca hp ng lin quan; vC tc - c ghi nhn khi c ng c quyn nhn c tc.Tuy nhin trn quan im ca VAS 14, tin li ch c ghi nhn trn c s thi gian www.themegallery.comCompany Logo

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V cc khon thu nhp khc, IAS 18 khng cp n vn ny, trong khi VAS 14 c cc qui nh c th v cc khon thu nhp khc.V vic trnh by bo co ti chnhIAS 18 a ra cc yu cu chi tit v vic trnh by khon mc doanh thu. IAS tng t nh IFRS ngoi tr vic khng c qui nh v cc khon d phng, ti sn v n tim tng. www.themegallery.comCompany Logo

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CASE STUDY- IAS 2 V VAS 02

A. Arco Inc. l mt cng ty ch bin thc phm. Nhng vn sau c lin quan n hng tn kho ca cng tyTrong nhng nm gn y, cng ty s dng mt h thng chi ph chun lm cng c tr gip cho vic qun l. Nhng sai s trong chi ph chun cho n hin ti l khng ng k v c xa trc tip trong cc bo co ti chnh c lp hng nm. Tuy nhin, cng ty gp phi hai vn sau trong nm ti chnh kt thc ngy 31/3/20X9:


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Sai s ln hn rt nhiu do chi ph nguyn vt liu v nhn cng tng mnh cng nh sn xut gim st.Mt s lng ln sn phm c sn xut ra nhng n cui nm cha bn ht. iu ny mt phn l do sn phm ca cng ty c gi cao.Ging nh trc y ban qun l ca cng ty d nh xa trc tip sai s ny, coi nh l chi ph nh k v xa mt phn chi ph ca hng tn kho khng bn ht.


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B. Lng hng nguyn liu scla tn kho vo cui nm tng ng vi mc s dng cho 8 thng. Mc tn kho thng ch tng ng hai thng s dng. Gi tr thay th hin ti ca hng tn kho thp hn chi ph ban u.Yu cu: Cn c vo chun mc k ton quc t IAS 2 v hng tn kho, hy ch ra nhng im cha hp l trong vn hch ton hng tn kho ca Cng ty. Theo bn, cng ty nn sa sai nh th no cho ph hp vi quy nh ca IAS 2.


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Mt nh ho tm quyn gp nguyn vt liu cho mt doanh nghip s dng trong qu trnh sn xut. Chi ph nguyn vt liu m nh ho tm phi b ra l 20.000 la v c gi tr trng l 30.000 la vo thi im nh ho tm trao cho doanh nghip. Nguyn liu vn trong tay doanh nghip vo ngy lp bng tng kt ti sn. Khng c bt ton no ghi vo s sch ca doanh nghip.Theo anh/ch, nguyn vt liu m doanh nghip nhn c t nh ho tm c c cng nhn l doanh thu trong s sch ca doanh nghip hay khng? Ti sao?


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LOGO

www.themegallery.com

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5-6000 NM TRC CNG NGUYN: CH ViT, CON S, PHP TNH. M T THUT LI CC GIAO DCH THEO TRNH T THI GIANTHI K TRUNG C: K TON N: PHN NH TRN TNG TI KHON RING BiT*5-6000 NM TRC CNG NGUYN: CH ViT, CON S, PHP TNH. M T THUT LI CC GIAO DCH THEO TRNH T THI GIANTHI K TRUNG C: K TON N: PHN NH TRN TNG TI KHON RING BiT*TUN TH PHT TRIN NHNG CI MIThnh vin ca lin on k ton asean, thnh vin ca lin on k ton quc t*TUN TH PHT TRIN NHNG CI MIThnh vin ca lin on k ton asean, thnh vin ca lin on k ton quc t****

chuong 1 - 1 chapter 1 - general international accounting

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