KETOAN-KIEM TOAN
KINH NGHIEM AP DUNG KE TOAN GIA TRI HOP LY & MOT SO Nl/CfC
VA BAI HOC CHO VIET NAM
• TRjNH HONG HANH
TOM TAT:
Ke' loan gia tri hdp ly da dffdc thffc hidn d nhieu qudc gia trdn drd' gidi vdi viec ap dung chua'n mffc Bdo cao tai chinh qud'c Id' (IFRS) ve gid tri hdp Iy dieo nhffng cdch thffc khac nhau, nham phat huy nhffng Idi fch cua nd dd'i vdi cdc qudc gia, cac cd quan quan Iy cung nhff cdc nha dau Iff. 0 Viet Nam, ke'todn gid tri hdply bffdc dau da dffdc apdung va Ian dau lien Luat Kd' loan (sffa ddi) sd 88/2015/QH13 dffdc Qud'c hdi thdng qua ngdy 20/11/2015 da quy dinh ve vd'n dl gid tri hdp li the' hien xu hffdng vd sff can thid't cua vd'n de nay. Nghidn cffu kinh nghidm dp dung ke' loan gid iri hdp Iy d mpl so' nffdc iffdng ddng vdi Vidt Nam la cIn thie't de rut ra cdc bai hoc kinh nghiem trong viec dp dung ke' loan gia tri hdp Ii theo chua'n mffc qud'c td', nhdm dam bao cho cdc thdng lin ve tinh hinh hoat ddng kinh doanh, tai chinh cua cac doanh nghiep dffdc cung cd'p mdt each trung thffc, hdp M, minh bach hdn, giup chd nhffng ngffdi sff dung thdng dn cd hidu qua hdn.
Tiif khoa: Kd' loan gia tri hdp ly, chud'n mffc bao cao tai chinh qud'c te'.
1. Sff can thid't cua ke' toan gia tri hcfp Iy Cho dd'n nay, trong cac chua'n mffc ke'toan qud'c te'(IAS) dffa ra 7 dinh nghla khdc nhau vd gia tri hdp ly. Sau khi chua'n mffc bdd cdo tai chinh qud'c te'(IFRS) sd 13 - Do Iffdng gia tri hdp ly dffdc ban hanh thang 5/2011 thi cac IAS khi bd sung, sffa ddi hoac cac IFRS ban hanh mdi dd tid'p can va ydu clu tham chid'u theo khdi nidm gid tri hdp ly qui dmh trong IFRS so' 13.
Theo IFRS 13. gid tri hdp ly Id gid sd nhdn dffdc khi bdn mdt tai san hodc phdi tra khi thanh todn mdt khoan nd phai tra irdng mdt giao dich thdng thffdng giffa cac ben tham gia thj irffdng tai ngay do Iffdng.
Kd'todn gid tn hdp ly la can thie't, vi nd mang lai rd't nhieu ldi ich dd'i vdi qud'c gia, cdc cd quan quan ly va cac nha dau tff:
- Gop phdn ndng cao uy tin qud'c gia thdng qua viec tuan tliu chuan mUc qudc te, gdp phdn thiic ddy qud trinh hdi tu qud'c te: Barlev va Haddad (2007) dd nghien cffu md'i quan he giffa gid tri hdp Iy vdi hai hda va hdi tu qud'c le'. Nghien cffu nha'n manh rang sff hda hdp kd' loan qud'c te cd linh kha thi nd'u sff dung gia tri hdp ly va ke't luan rdng he thd'ng ke' loan theo gid tri hdp ly la chd't xuc tac, gdp phan thuc da'y qud trinh hdi tu qud'c td', ndng cao uy tin qud'c gia.
Nhdn thffc nay cung se la yd'u td'thuc day cdc doanh nghidp trong mdi qud'c gia lffa chpn gid tri hdp ly.
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TAP GHl CONG THtfliNG
- Giiip cdc ca quan qudn ly ndm difac gid tri thuc te cua doanh nghiep, cd the kiem sodt chfac viec tdng vdn khd'ng tgi cdc doanh nghiep: Theo Dffdng Thi Thdd (2014), cd hien tffdng mdt sd' doanh nghiep tai thi trffdng chffng khodn Viet Nam da dung mpl so'chieu thffc dd' tang vd'n gid, ban dau da che mdt dffdc cac cd quan quan ly cung nhff cac cdng ty kiem todn de' dffa cd phid'u cua cdng ly minh niem ye't iren cdc san giao dich. Cdc
"cd' phid'u gia'y" nay da dffdc bdn trdn ihi Irffdng va gay thidt hai Idn chd cdc nha dau tff. Vdi viec sff dung gia tri hdp ly, se giup ngdn chdn dffdc nhffng thu doan tdng vd'n gia cua cdc doanh nghidp. Cdc doanh nghiep va ngan hang ne'u cd nhffng khoan dau Iff vao nhffng cdng ty khdng cd tiem life thffc sff Ihi ne'u dp dung gid tri hdp ly, nhffng khoan dau tff nay se tao nen mdt khoan Id do dau Iff cd phid'u, trai phie'u tren bad cao ke'l qua kinh doanh, lam gidm vd'n chu sd hffu. Ne'u dp dung gid tri hdp ly, cdc nhd dau tff se nhin tha'y rd dffdc vd'n chu sd hffu cua cdc ddanh nghidp, cac ngan hang giam do kd't qud kinh doanh giam, dan de'n CO phid'u khdng the giff dffdc gid hien thdi.
Nhff vay, vide dp dung gid iri hdp ly se kid'm soat dffdc vide tdng vd'n khd'ng cua ddanh nghidp. Cac cd quan quan ly ciang nhff nha dau Iff se nam dffdc gid tri thffc te' cua doanh nghiep, lam giam kha ndng Idm gid sd' lieu thu nhap, Iam tang sff hid'u bid't cua cdc bao cdo lai chinh, ddp ffng dffdc muc tidu cua bao cao lai chinh va ngffdi dung,., (Igeoma,N.B,2014).
- Cdi thien do ludng hieu sud't: Viec dp dung gid tri hdp ly se ndng cao linh so sanh cho cdc bao cao lai chinh, so sanh dffdc cac chi tieu lai chinh irong viec do Iffdng hieu sua'l giffa cac doanh nghidp, nhd dd cd sff ddnh gid dung hdn vd tinh hinh tdi chinh cua ddanh nghidp ma cdc nhd dau tff dinh dau tff tren cd sd dd Iffdng cdc ty Id tdi chinh (Muller va cdng sff, 2008; Ijeoma, 2014).
- Cung cap thdng lin hffu ich iian cho nhd ddu tUso vdi gid gd'c: Theo Laux vd Leuz (2009), ap dung gid tri hdp ly dd'i vdi tai san hoac nd phai tra sd "giup cac nha dau tff dffa ra dffdc cdc quye't dinh dau tff chinh xac". Tinh dung dan cua thdng lin tren bao cdo tdi chinh the hidn d sff tin cdy cua nhd dau tff cung da dffdc chu'ng minh irong nghien cffu cua Igeoma. N.B (2014). Tff qua trinh khao sal va phan tich dff lieu, nghidn cffu da tim
thd'y rang: Viec dp dung gid tri hdp Iy cung cap thdng tin hffu ich hdn cho nha dau tff so vdi gid gd'c".
2. Kinh nghidm ap dung kd' toan gia tri hdp y d mot sd'qud'c gia
2.1. Tqi An Bo
Hidn nay cdc doanh nghidp An Dd vdn dang lap bao cdo tdi chinh dffa trdn cd sd cac lieu chua'n bao cao tdi chinh do Vien Ke' loan An Dd ban hanh trdng sud't thap ky qua.
Nam 2010, An Dp (MCA) dd dff thao cho Id trinh se cd 2 bd chuan mffc kd' todn dffdc dp dung bao gdm: Mdt Ia,bO chua'n mffc ke'todn hien hanh ap dung cho ta't ca doanh nghiep; Hai la, bd chua'n mffc kd' loan An Dp hdi tu vdi IFRS (Ind AS) va se dffdc dp dung dan dan, bat dau la dd'i vdi cac doanh nghiep cd doanh thu tff 1 ly ruppe vd nidm ye't tren san chffng khodn Bombay. Ngay 1/4/2013, Ind AS dd dffdc ban hanh gdm 35 chuan mffc hdi tu vdi IFRS (Danboll, J., and W. Rees, 2008). Trong dd, khai nidm ve gia tri hdp ly da nhanh chdng dffdc van dung trdng cac khu vffe: ba't ddng sdn, hdp ddng Iffdng lai va quyen chpn,...
2.2. Tai Trung Quoc
Trung Qud'c la qud'c gia lang gieng vdi Viel Nam, cd diiu kidn chinh in tffdng dong va md'i quan he sdu sdc giffa hai Dang vd Nha nffdc, vi thd' Viet Nam dffdc xem Id chiu nhieu dnh hffdng tff nhffng thay ddi chinh sach cua Trung Qud'c.
Giai doan 1997 - 2000: Trung Qud'c dd thi diem van dung ke'toan gia trj hdply d 3 trdng tdng so'16 chuan mifc kd'todn. Vide ndy da di den tha'l bai va gid in hdp ly dd bi ca'm sff dung trong 3 chuan mffc kd' todn nay ke tff ndm 2001. Trong sud't thdi gian sau dd, Bd Tai chinh Trung Qud'c, lASB vd Ngan hang The' gidi da cd nhieu hdi thao, nghidn cffu nham lim giai phdp cho vide hpi tu cua chuan mffc ke todn Trung Qud'c vdi qud'c te',
Ngay 1/1/2006: Lan cai each ke'todn thff 2 cua Trung Qud'c, Bd Tai chinh Trung Qud'c da ban hanh GAAP bao gdm I khudn mdu ly thuyd't va 38 chua'n mffc kd'todn. Tff day, landau lien gia tri hdp ly dffdc chinh thffc dp dung nhff mot thffdc do de' do Iffdng lai 25 trong long so' 38 chuan mffc ke' loan;
Lan cdi each thff 2 dd di de'n thanh cdng va cac chud'n mffc nay dd dffdc vdn dung cho dd'n ngay nay. Hien nay, Trung Qud'c tuyen bd da dp dung day du thed IFRS nhffng cd loai trff.
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KETOAN-KIEM TOAN
Ngan hdng The' gidi da tham gia tai trd chd ca 2 cudc cai each kd' todn gia tri hdp ly d Trung Qud'c bat dau tff nam 1992. Trong lan cai each Ihff 2, lASB da iham gia hd trd va phd'i hdp chat che vdi Bd Tai chinh Trung Qud'c. Diiu ndy da tao ra mdt cd hdi cho ca 2 phia: vide dp dung cdc lieu chua'n cua lASB vd sff chd'p nhdn d Trung Qud'c, Cdc td chffc khac nhff Quy tiln td qud'c td', To chffc Thffdng mai The' gidi cung cd vai trd thuc day ve mat phdp Iy nhff Trung Qud'c phai cam kd't cai each he thd'ng kd' todn khi gia nhap WTO. Deloitte - mdt cdng ty trong nhdm Big4 da dffdc chi dinh dan dau nhdm hd ird ve mat ky thudt cho Trung Qud'c trong qua trinh xdy dffng chua'n mtJc, dieu nay da mang lai ldi ich chd ca hai phia va tad hieu ffng xa hdi td't. Bdn canh dd, tinh loan cau hda ngay cang gia tdng cua cac boat ddng kinh id', sff thay ddi tff tffdng cua cac nha lanh dao da't nffdc, dp Iffc cua cdc cd quan qud'c Id', sff gia tdng ung hd danh chd IFRS va ke' tddn gia tri hdp ly trdn tdan cau dffdc xem la ye'u id' cd hdi chinh tri cho viec thdng qua chinh sach ke' todn gid Iri hdp ly d Trung Qud'c.
Cd the' tha'y, sff van dung thanh cdng chua'n mffc ke' loan qud'c te' va ke' loan gia tn hdp ly d Trung Qud'c la dffa trdn long hdp cdc yd'u Id': dieu kien chinh tri, vdn hda, xd hdi. Ddy dffdc xem la mot trffdng hdp did'n hinh de xem xet nhffng nguyen nhan ddn dd'n sff thanh cdng cua vide van dung kd' loan gid tri hdp ly tren thd'gidi,
2.3. Tai Malaysia
Malaysia la mdt nffdc trong ciing khd'i ASEAN, cd dieu kidn lich sff va quy md tang trffdng cua nen kinh Id'Iffdng ddng.
Trffdc thdi did'm 1/1/2012, ke' toan gid tri hdp ly mdi chi xua't hidn rd't han che' trdng chud'n mffc ke'todn Malaysia cu the'la FRS 140-Bat ddng san diu Iff, FRS 32 - Trinh bay Cdng cu lai chinh, FRS 39 - Ghi nhdn va do Iffdng cdng cu lai chinh, FRS 3 - Hdp nha'l kinh doanh va FRS 141 - Ndng nghiep. Giai ddan nay gid tri hdp ly cdn dffdc sff dung rd't han che' va cd sff khdc biel vdi cdch sff dung gia tri hdp ly d My hay Singapdre, vd'n de nam d chd cd sff khac nhau ve viec hieu va van dung gia tri hdp ly, vi tri dia Iy, sff phat trien cua nen kinh te', dinh hffdng, vdn hda.
Thdng 8/2008, MASB da cdng bd ke' hoach hdi tu vdi IFRS vao nam 2012. Day dffdc xem la giai
doan chuan bi quan trpng cho MASB va lASB.
Bdt dau tff ngay 1/1/2012, MASB da lan Iffdt ban hanh bd chua'n mffc bdo cao tdi chinh Malaysia [MFRS] trdn cd sd hpi tu hoan loan vdi IFRS vd dffdc cap nhat lien tuc de'n thdi did'm hien tai, Ddng thdi, viec van dung IFRS ciJng dffdc dffa vao Luat ke todn Malaysia 1997. Theo dd, td't ca cac cdng ly trdn thi trffdng chffng khodn Malaysia dffdc ydu cau sff dung IFRS, bao gdm ca bdo cao tdi chinh hdp nha't. Cac cdng ty khdng nidm yd't dffdc phep su" dung MFRS hoac sff dung chua'n mffc BCTC rieng [PERS] do MASB ban hanh.
3. Bai hoc kinh nghidm cho Vidt Nam Dffa iren kd't qua nghidn cffu qua tnnh van dung gia tri hdp Iy d cdc qud'c gia tren, tdc gia dd nit ra mdt sd' bai hpc kinh nghidm cho vide van dung GTHL d Vidt Nam nhff sau:
Mot Id, hoan thidn cd sd phdp ly cho viec dp dung ke' loan gid iri hdp ly tai cdc doanh nghidp Viet Nam ndi chung vd cac ngdn hang thffdng mai Viet Nam ndi rieng. Mud'n the', c^n xdc dmh mpl Id trinh cho viec hdi lu vdi chua'n mffc ke' toan qud'c te' lAS/IFRS va xem do la mpl hffdng di ta't ye'u.
Tren cd sd dd de ra cdc bffdc di cu the cho tffng giai doan.
Hai Id, lffa chpn thdi die'm phu hdp dd' trie'n khai, khi dd cd cae yd'u id' thdi cd nhff: sff ddi hoi ca'p thid't cua nen kinh te', sff thay dd'i tff tffdng ciia cdc nhd lanh dao dd'i nffdc, dp Iffc cua cac cd quan qud'c td', sff phdt trie'n de'n gan hoan thien cua cdc chuan mffc ke' todn qud'c Id', sff hd trd cua cdc td chffc qud'c le ve ngudn Iffc tai chinh, kinh nghiem, ky thuat.
Ba la, qua trinh tich luy cdc yd'u Id' vl mdi trffdng kinh doanh, chinh tri, van hda, ngudn nhdn life, phai song song vdi viec xdy dffng mdt hd thd'ng chuan mffc bdo cao lai chinh mdi trdn cd sd kd' thffa nhffng thanh qua cua he thd'ng chuan mffc hidn hanh, phu hdp vdi cac ddc did'm kinh td', chinh tri, xa hdi cua dd't nffdc va hot tu vdi chud'n mffc kd' loan qud'c id'.
Bd'n la, bffdc dau chi ydu cau van dung dd'i vdi mdt nhdm hoac toan bd cac doanh nghiep nidm yd't trdn 2 sdn giao dich chffng khoan Hd Ndi va TP Ho Chi Minh nham due rut kinh nghidm, cac doanh nghidp cdn lai van dffdc van dung theo chud'n mffc ke'todn hidn hanh •
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TAI LIEU THAM KHAO:
;. Bd Tdi chinh, 2008 26 Chuan muc Kd'todn Viet Nam (2001 - 2006), Hd Not: Nhd xud't bdn Thdng ke 2. Hd Thi Ngoc Hd (2016), Cdp nhat chuan mUc ke todn Viet Nam phd hap vdi thdng le, chuan inUc qudc le vdi viec gdp phdn tdng cUdng chdi luang bdo cdo tdi chinh duac kiem todn.
3. Barlev, B., Haddad and J.R. (2003), 'Fair value accounting and the management of the firm'. Critical Perspectives on Accounting, Vol. 14, No.4, pp. 383 - 415.
4. Danboll, J., and W. Rees (2008). An Experiment in Fair Value Accounting: UK Investment Vehicles. European Accounting Review, 17 (2), 271 - 303
Ngay nhan bai: 15/9/2019
Ngay phan bidn danh gia va sii'a chtfa: 25/9/2019 Ngay chS'p nhgn dang bai: 5/10/2019
Thdng lin tdc gid:
TS. TRINH HONG HANH Khoa Ngan hang, Hpc vidn Ngan hang
EXPERIENCES OF IMPLEMENTING FAIR VALUE ACCOUNTING IN SOME COUNTRIES
AND LESSONS FOR VIETNAM
• PhD, TRINH HONG HANH Faculty of Banking, Banking A c a d e m y
ABSTRACT:
Fair value accounting has been used in many countries around the vi/orld via the application oflnternaiional Financial Reporting Standards (IFRS) on fair value in different ways in order to promote its benefits for countries, regulators as well as investors. In Vietnam, the fair value accounting has been initially applied and for the first time. Law on Accounting (amended) passed by the National Assembly on November 20th, 2015 with provisions regulating the fair value accounting. It is important o study experiences of implementing fair value accounting from other countries in order to draw out valuable lessons in order to ensure the business and financial information of enteiprises being provided in an hdnest, reasdnable and transparent manner, increasing the effectiveness for information users.
Keywords: Fair value accounting, International Financial Reporting Standards.
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