{"id":3814,"date":"2024-02-17T17:42:45","date_gmt":"2024-02-17T10:42:45","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3814"},"modified":"2024-02-17T17:42:45","modified_gmt":"2024-02-17T10:42:45","slug":"nhung-dieu-co-ban-ban-nen-biet-ve-ifrs","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-dieu-co-ban-ban-nen-biet-ve-ifrs\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec1u c\u01a1 b\u1ea3n b\u1ea1n n\u00ean bi\u1ebft v\u1ec1 IFRS"},"content":{"rendered":"

Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/span><\/i><\/p>\n

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Kh\u00e1i ni\u1ec7m v\u1ec1 IFRS l\u00e0 g\u00ec? T\u1ea1i sao hi\u1ec7n nay c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam l\u1ea1i ch\u1ecdn \u00e1p d\u1ee5ng IFRS trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh? \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 IFRS v\u00e0 t\u00ecnh h\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, h\u00e3y c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/span><\/p>\n

IFRS l\u00e0 g\u00ec?\u00a0<\/b><\/h2>\n

IFRS<\/span><\/a> l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a International Financial Reporting Standards, d\u1ecbch ra ti\u1ebfng Vi\u1ec7t l\u00e0 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c IASB – m\u1ed9t c\u01a1 quan c\u1ee7a IFRS Foundation ban h\u00e0nh. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a IFRS l\u00e0 t\u1ea1o ra m\u1ed9t ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung to\u00e0n c\u1ea7u, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n, minh b\u1ea1ch, tin c\u1eady v\u00e0 d\u1ec5 so s\u00e1nh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o l\u0129nh v\u1ef1c, qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/p>\n

V\u1edbi h\u01a1n 3.000 trang t\u00e0i li\u1ec7u ti\u1ebfng Anh, IFRS \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1edbi l\u00e0 m\u1ed9t th\u1eed th\u00e1ch kh\u00f3 kh\u0103n v\u00ec \u0111\u01b0\u1ee3c vi\u1ebft b\u1eb1ng ng\u00f4n ng\u1eef h\u1ecdc thu\u1eadt.<\/span><\/p>\n

L\u1ecbch s\u1eed ra \u0111\u1eddi c\u1ee7a IFRS<\/b><\/h2>\n

Sau Th\u1ebf chi\u1ebfn II, kinh t\u1ebf to\u00e0n c\u1ea7u ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd \u0111\u00e3 t\u1ea1o ra nhu c\u1ea7u c\u1ea7n c\u00f3 m\u1ed9t ng\u00f4n ng\u1eef k\u1ebf to\u00e1n \u00e1p d\u1ee5ng tr\u00ean to\u00e0n c\u1ea7u. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u n\u00e0y, \u1ee6y ban Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASC) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi 9 qu\u1ed1c gia th\u00e0nh vi\u00ean ban \u0111\u1ea7u bao g\u1ed3m \u00dac, Canada, Ph\u00e1p, \u0110\u1ee9c, Nh\u1eadt B\u1ea3n, Mexico, H\u00e0 Lan, V\u01b0\u01a1ng qu\u1ed1c Anh\/B\u1eafc Ireland v\u00e0 Hoa K\u1ef3.<\/span><\/p>\n

M\u1ed9t c\u1ed9t m\u1ed1c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi IASC l\u00e0 s\u1ef1 c\u00f4ng nh\u1eadn t\u1eeb T\u1ed5 ch\u1ee9c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Qu\u1ed1c t\u1ebf (IOSCO) v\u00e0o n\u0103m 2000. IOSCO \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb cho c\u00e1c th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u00e0nh vi\u00ean cho ph\u00e9p ho\u1eb7c y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tu\u00e2n th\u1ee7 10 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS) c\u01a1 b\u1ea3n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn IAS tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c cho vi\u1ec7c ni\u00eam y\u1ebft tr\u00ean c\u00e1c th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n l\u1edbn tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/p>\n

Tuy nhi\u00ean, IASC ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t li\u00ean minh thay v\u00ec m\u1ed9t \u1ee7y ban th\u1ef1c s\u1ef1. Sau g\u1ea7n 25 n\u0103m ho\u1ea1t \u0111\u1ed9ng, v\u00e0o n\u0103m 1997, IASC nh\u1eadn th\u1ea5y \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u00f3ng vai tr\u00f2 hi\u1ec7u qu\u1ea3, h\u1ecd c\u1ea7n h\u1ee3p nh\u1ea5t chu\u1ea9n m\u1ef1c v\u00e0 th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n t\u1ea1i c\u00e1c qu\u1ed1c gia v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n to\u00e0n c\u1ea7u. \u0110\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y, IASC c\u1ea7n thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/span><\/p>\n

K\u1ebft qu\u1ea3 l\u00e0 v\u00e0o ng\u00e0y 01-04-2001, IASC \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB). Trong cu\u1ed9c h\u1ecdp \u0111\u1ea7u ti\u00ean, IASB ch\u1ea5p nh\u1eadn c\u00e1c Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS) v\u00e0 H\u01b0\u1edbng d\u1eabn t\u1eeb \u1ee6y ban di\u1ec5n gi\u1ea3i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (SIC) do IASC \u0111\u00e3 ban h\u00e0nh. T\u1eeb \u0111\u00f3, IASB ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n c\u00e1c Chu\u1ea9n m\u1ef1c m\u1edbi v\u00e0 \u0111\u1eb7t t\u00ean l\u00e0 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS).<\/span><\/p>\n

Sau khi \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi IOSCO v\u00e0o n\u0103m 2000, m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng kh\u00e1c c\u1ee7a IFRS l\u00e0 s\u1ef1 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS t\u1ea1i Ch\u00e2u \u00c2u th\u00f4ng qua Ch\u1ec9 th\u1ecb EC 1606, \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n b\u1edfi Ngh\u1ecb vi\u1ec7n Ch\u00e2u \u00c2u v\u00e0o th\u00e1ng 7-2002. Theo quy \u0111\u1ecbnh n\u00e0y, t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u v\u00e0 Khu v\u1ef1c Kinh t\u1ebf Ch\u00e2u \u00c2u (EEA) ph\u1ea3i \u00e1p d\u1ee5ng IFRS tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac ng\u00e0y 31-12-2005.<\/span><\/p>\n

Hi\u1ec7n nay, IFRS \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n c\u1ea7u. Theo IASB, 131\/143 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 (chi\u1ebfm 93% c\u00e1c n\u01b0\u1edbc \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t b\u1edfi IASB) \u0111\u00e3 tuy\u00ean b\u1ed1 cho ph\u00e9p \u00e1p d\u1ee5ng IFRS d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c nhau. Nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 thay th\u1ebf to\u00e0n b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c gia \u0111\u1ec3 thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/p>\n

IFRS do ai ban h\u00e0nh?<\/b><\/h2>\n

IFRS Foundation l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ee9ng sau vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c Chu\u1ea9n m\u1ef1c IFRS. \u0110\u00e2y l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u1edbi l\u1ee3i \u00edch c\u00f4ng ch\u00fang, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo lu\u1eadt ph\u00e1p Bang Delaware, Hoa K\u1ef3 nh\u01b0ng ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty h\u1ea3i ngo\u1ea1i t\u1ea1i Anh v\u00e0 x\u1ee9 Wales, v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1eb7t t\u1ea1i Lu\u00e2n \u0110\u00f4n, Anh.<\/span><\/p>\n

IFRS Foundation ho\u1ea1t \u0111\u1ed9ng th\u00f4ng qua m\u1ed9t c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c g\u1ed3m c\u00e1c b\u1ed9 ph\u1eadn:<\/span><\/p>\n