Ngblin cmi trao loi
Ban veke loan lai salt dai han clijide ban va lioal dong gian doan frong doanli ngliiep Viel Nam
S TS. Vu Thj Kim Anh*
ThJ Phj Thj Digm Hdng - Vu Thj Hdi"
Trong qui trinh tai ca cau, khong it doanh nghiip (DN), tap doan kinh te (TDKT) dS phai chuyin nhtrmg cac tai san dai han (TSDH) cOa minh nhu nh^ cda, may moc, thiet bi do khong mang lai Igi ich kinh te trong tumg lai hoSc do c^c muc dich kh^c. Thuc te cac DN cua Viet Nam, dac biet la cac TDKTNh^ nudc nhu Dien luc, Dau khi.... trong qua trinh tii ca cau buoc phai dUng c^c hoat dgng ngoai linh VIA: Idnh doanh chinh cOa ng^nh khong c6 hiSu qua nhung trin M o cao tai chinh (BCTC), to^n bg cAc t^i san (TS), ng phai tra, doanh thu, chi phi va ket qua hoat dgng kinh doanh (HDKD) bi cham dUt chua dugc tinh bay va Uiuyet minh ro rang cic hoat ddng trin cho phii hgp fdi' thdng l§ quoc te. Theo IFRS so 5 v6 TSDH nam giff de bin vi hoat ddng bi cham dUt thi Bao cao ket qua HDKD phai tiinh bay chi tiet kSt qua HDKD theo 2 loai: Cic hoat dgng liin ttic vi cic hoat dgng bi cham di^. Dong thdi, tren Bang cin doi k6 toin (BCDKT) phai trinh bay cac TS n§m giQ" de ban (hoac nhom TS 0)anh /j?) cQa cic hoat dgng bi cham dUt vio kho^n muc riing li TSDH nam giff di bin (trong phan tai san ngan han (TSNH) n§u chung thoi min cic tiiu chuan TS nam giit de ban. TSDH n§m giQ" di bin khdng phan inh theo gii goc ma phan anh theo gia trt thap han giOa gii tn ghi s6 vi gii tnhgpiytrU (-) chi phi bin hoac theo quy dinh cOa cic chuin muc ke toan (CMKT) co lien quan. TU dd giup ngt0 sCr dung fhd/ig tfn (ren BCTC thay rd dugc trong tuang lai anh hudng cQa cic hoat dgng bi cham diJrt den tinh hinh tai chinh va tinh hinh kinh doanh (he nio. Tuy nhien, van de niy hiin nay v l n chua co quy dinh lim casdf^ip ly cho viec lap va Mnh biy trin BCTC cOa DN Viet Nam. Chlnh vi viy. viic lim rd mot so na dung ca ban lien quan den TSDH chd bin vi hoat ddng bi cham dUt la dieu cin thiet, cQng nhu viic d4 xuat mdt so giai phap cu thi, se cd y nghia cho wee hoin thiin hi Mng khung phip /y ke toin hiin hanh tai Viet Nam.
TSDH chd ban va hoat dong gian doan trong DN
Theo VAS sfi 21- Tiinh bay BCTC ban hdnh theo quy£t dinh sfi 234/2003/QD-BTC ngay 30/12/2003. TSDH trong DN la:
'Tdt ca cdc TS khac ngodi TSNH", trong d6, TSNH la nhflng TS dupc dir tinh d^ bdn hodc s i dung trong
khuon khd chu ky kinh doanh binh thucmg cua DN hoac dupc ndm giu chu yeii cho muc dich thucfng mai hoac cho muc dich ngdn han va du kieh thu hoi hoac thanh todn trong
nien dfi; hoac Id ti&n hodc TS tuong duong tiln ma viec sfl dung khfing gap m6t han chfi ndo. Nhir vdy, vdi cdch quy dinh trfin thi TSDH uong DN co tiii hiau la ngufin luc do DN ki^m sodt vd co th^ thu dupc lpi ich kinh tg" trong tuong tai cfi thfii gian thu hfii trfin mdt chu k^ kinh doanh hodc trfin 12 thdng kfi' tfl ngdy ke't thiic nien da k^ todn.
Tuy nhien, khdi nifim TSDH ch£f d^ ban vd hoat dfing gidn doan thi vdn chua dupc di cdp d^n trong he thfing CMKT, chfi dfi k^ todn DN hien hdnh ciia Viet Nam. VI vdy, d^ giup ngu6i doc hi^u vi TSDH nam gifl d^ bdn vd hoat d6ng bi chdm dflt, bdi vie't se trinh bdy TSDH ndm gifl d^ bdn vd hoat d6ng bi chiin dflt theo C h u ^ muc BCTC Qufic tfi sfi 5 (IFRS 5).
Theo dfi, TSDH ndm gifl di bdn vd hoat dfing bi chdm dflt Id nhung TSDH hoac tfi hpp TS (hay khoan no) thufic quy^n scr huu vd kilm sodt cua DN vdi muc dich di ban hodc chuyin nhupng thay vi muc dich di sfl dung trong nam tdi chfnh.
Chang han, tai thfii diim kfit thtic nam tdi chfnh 200N, Cflng ty vong 12 thdng ki t f l ngay kfit thuc X cfing bfi chuyin nhupng mfit
* Khoa Ke toan • DH Cong dodn
" Khoa Ke toan va QTKD - DH Nong nghiep Ha Noi
I -^a/t r/U .'Jd'fodu- V .'Kiem todn aS't/tdtia J4/20^.5
Nghien cim trao doi
thiet bi san xudt vfii nguyfin gid vd gia tri cbn lai ghi tren sfi fcfi toan tuong flng Id 5,1 ty va 2,2. Gid tri thudn CO the thuc hien dupc ciia thifit fai nay tai thfii diem cufii nam 200N Id 2,7ty. N^u Uong nam 200N+1, X khfing thay dfii quyfit dinh vdi thie't bi ndy va san sdng bdn nfiu dat dupc gia tri mong mufin (ft nhdt bang hoac gdn bang gid tri thu hfii ufic tmh) thi gid tri ghi sfi cua thifit bi tren ciia c6ng ty X se dupc ghi nhdn nhu mfit TSDH chfi dl bdn trong nam tai chinh 200N+1. Ngupc lai, nlu trong nam tdi chinh N+1, ddn vi X co bdt ky thay dfii muc dfch bdn va chuyin nhupng thifi't bi tren, thi TS ndy se khfing dupc ghi nhdn Id TS chfi dl bdn ngay trong nam tai chmh N+1.
Ke toan TSDH ndm glQ* de ban vd hoat dong bj cham dflt
Thuc tfi cho thdy, cac hien tupng phdt sinh vl TSDH ndm gifl dl bdn vd hoat dfing bi chdm dflt da, dang vd se Id xu hudng diln ra tai cdc DN, TDKT Viet Nam trong thdi gian tfii khi su suy thodi kinh tfi vdn chua chdm dflt va sU hfii nhdp, lien kfit kinh doanh gifla cdc DN diln ra ngay cang nhilu.
MiUng ne'u vdn hach todn nhu CMKT, chfi dfi kfi todn DN hien hdnh thi cdc TSDH d l bdn phai dupc hach toan nhu mfit TSCD hodc mfit khoan ddu tu tai chfnh ddi ban ciia DN (hach todn trfin TK loai 2 nhom 1 vd 2). Nfiu hach toan nhu mfit TSCD cua don vi minh thi DN phai tn'ch khdu hao theo quy dinh hifin hdnh dii TS dfi c6 sfl dung hay khflng fi nam tdi chinh.
Nfiu hach todn Id mflt khoan ddu tu tdi chinh ddi han, xet vl hinh thfle chung cfi thi la khoan ddu tu nhung ban chdt chflng khflng sinh IPi cho DN trong thfii gian ngimg
hoat dflng va chfi ban, dilu ndy khflng thoa man la khoan ddu tu tdi chfnh.
6 mflt goc dfl khdc ciia TSDH ndm gifl dl bdn vd boat dflng bi chdm dflt thufing Id nhflng TSDN khflng sfl dung fi hien tai hoac vific khflng sfl dung chflng khfing gdy anh hufing dfin muc dich kinh doanh cua DN. Nhom TS nay co thi dupc chuyin nhupng bd't kl thfii gian ndo nfiu DN dat dupc gia bdn CO thi ehdp nhdn dupc sau khi cfing bfi dl bdn. BChi do, no se khfing thoa man la TSCD ciia DN vl mat thfii gian.
Theo IFRS sfi 5, chi nhung TSDH vfii muc dfch dl bdn hoac vd sdn sdng bdn hay chuyin nhupng trong ky (1 nam tdi chfnh) mfii dupc ghi nhan la TSDH dl bdn. Gid tri TSDH chfi dl bdn dupc ghi nhdn thd'p hon gid tri thudn co thi thuc hiln dupc cua TS dfi. Nfiu trong ky kinh doanh, DN ban hoac chuyin nhupng gia tri TSDH chfi dl bdn thi cdc chi phf phdt sinh I ifin quan se dupc ghi nhdn theo gid thuc t l nhu mflt khoan chi phi tdi chfnh. Trong then gian chfi ban (1 ndm) nfiu DN vdn chua ban dupc, thi tai thfii dilm cufii nam tai chfnh, gid ui TSDH chfi dl ban va ngiJmg hoat dfing phai dupc ddnh lai hpp Iy. Khi TSDH du dilu kien ghi nhdn thuflc nhfim TSDH chfi dl bdn vd ngflng boat dfing thi khfing thuc hifin khdu hao va khi trinh bdy BCTC, no phai dupc tiinh bdy thdnh mflt chi tifiu rieng uen BCDKT
Anh hudng cua thdng tin TSDH ndm giQ' d§' bdn va hoat dong bj cham dflt trinh bay tren bao cao tai chinh
Xit vl tfing thi, viec trich khdu hao hay khfing trich khdu hao dfii
vfii TSDH dl bdn va ngiing hoat dfing trong ndm tdi chfnh khfing lam anh hufing dfin tfing chi phf kinh doanh cfla DN, nhung nfiu hach todn chi phf khdu hao cho nhom TS nay co thi anh hufing true tiep tfii hinh thdnh gid thdnh san xudt san ph^m b nam hifin tai vd nam tilp theo. NgUpc Iai nfiu khflng trfeh khdu hao (theo IFRS5) thi gid Ui TSDH chfi dl bdn vd hoat dflng gidn doan trong nam tai chfnh CO thi ghi s l thd'p hon gfa tri thu hfii thuc t l (gia tri thudn co thi thuc hifin dupc) khi dfi xudt hifin chenh lech vl gid vd khoan chenh Ifich nay dupc ghi nhdn nhu mfit khoan chi phi tdi chfnh kinh doanh trong ky, nghia Id khfing anh hufing (true tie'p) dfi'n gid thdnh san xudt cf ndm hifin tai.
Tuy nhifin, dfii v6i nhd ddu tu vific trich khdu hao hay khfing trich khdu hao TSDH chfi dl bdn va hoat dflng gidn doan khflng lam thay dfii nhdn dinh ciia ho vl DN nfiii thfing tin vl nhflm TS ndy khfing dupc trtnh bdy trfin BCTC.
CuthI:
Theo mdu BCTC hifin hdnh ciia chfi dfi k l toan Vifit Nam, chi tilu vl TSDH nam gifl dl bdn vd hoat dfing bi chf&n diit chua dupc thi hifin. Gid Ui TSDH ciia DN dupc thi hifin Ufin phdn TS cua BCDKT, nhimg chi bao gflm 2 nhfim chi tieu: TSCD vd ddu tu tdi chfnh ddi ban. Nhu vay, trufing hpp cua Cflng ty X trong bdi vifit thi gia tri thifit bi chfi bdn trong ndm 200N+1 vdn dupc bach todn nhu mflt phdn cua TSCD hodc mflt khoan ddu tu tai chinh. Khi do vl phfa nha ddu tu, vific cflng ty X phai dCcng boat dflng cua thie't bi san xudt nguyen gid 5,1 ty se khfing dupc nhan difin thfing qua
3^t cAi fKp'tcd/i P' •'Jiiem tod/t io't/tdna JJ/20J-S
Nghign ciinu trao dSi
BCTC vd vific nha ddu tu nhan dinh DN vdn hoat dflng binh thufing khi nin kinh t l dang bi suy thodi Id dilu dl hilu. Nhung thuc t l la C ^ g ty X dang gap kho khan vd phai ban {hay chuyin nhupng) mfit phdn TS ciia minh.
Dl giai quylt vdh dl nay, vific hinh thanh mflt chi tifiu cu thi trfin BCTC (BCDKT) la dilu i^t cdn.
Nfi se giup nhd ddu tu ddnh gid dung kha nang tai chfnh thuc tfi cua don vi ma minh quan tdm hifiu qua hon.
Kien nghj
Trong khi cf nhilu qufic gia khdc trfin thfi gifii, cac qui dinh kfi toan vl nfii dung TSDH ndm giu dl ban va hoat dflng bi chfei dflt da dupc hinh thdnh tfl khi lASB ban hanh IAS 35- "Hoat dfing gidn doan" vao thang 6/1998. Tifip do la Chudn muc BCTC Qufic Tfi sfi 5 (IFRS 5)- TSDH nim gifl dl ban va hoat dfing bi chdin dflt dupc ban hdnh vdo thang 3/2004 thay thfi cho U S 35 trufic do (IFRS foundation, 2013), nfii dung hach todn TSDH ndm gifl dl bdn va hoat dfing bi chdm dflt da dupc dp dung vd dilu chinh phii hpp rflng rai hon fi nhilu nufic trong khu vuc nhu Singaore, Maylaisia, Thdi Lan, Indonesia, Philipjpines.... thi nhung nfii dung ndy tai Vifit Nam hifin vln chua thfing nhdt va cu thfi. Vl vdy, theo nhom tac gia de DN noi chung vd ngufii lara k l toan Uong nghiep nfii rifing co thi quan ly va ghi nhdn thflng tin Ufin quan vl TSDH ndm gifl di bdn vd hoat dfing bi chdm dflt, khung phap Iy cdn [thai dupc hoan thien hon theo cdc nfii dung Ufin quan, cu Ihl:
1. Hinh thdnh CMKT vl TSDH dl bdn vd boat dflng gidn doan nhdm thfing nhSt nfii dung trong
hach toan, ghi nhdn vd trinh bay thfing tin tren BCTC vl gia tri TSDH cua DN. Dflng thfii dam bao Ipi ich cua nhd ddu tu khi sfl dung thong tin tren BCTC cua don vi.
2. Nfin b l sung tdi khoan, nhom tai khoan kfi' toan phu hpp dl phan dnh, ghi chep gid tri TSDH ndm gifl dl bdn va hoat dfing bi chdm dflt.
He thfing tdi khoan kfi toan DN hifin nay, nhfim TSDH gfim haj loai: nhfim TSCD va nhom TS ddu tu dai ban, theo nhom tdc gia diu khflng phu hpp dl phan anh gia Ui TS dung chung hay TSDH de bdn va boat dfing gidn doan nhu da phdn tfch Cf trfin. Mat khac, khi phdt sinh TSDH di ban, tbi thfii gian ciia nhom TS nay co thi se khflng dat dilu kien ghi nhdn dia TSDH la Ufin 1 chu ky kinh doanh (Uen 12 thang) nfla, vi no cfi thi dupc ban hoac dupc chuyin nhupng 6 bat kJ thcri dilm nao trong nien dfl kfi todn kl tfl ngdy dupc cflng b6. Do vSy, theo nhom tac gia, he thfing tai khoan DN hien hanh nfin bfi sung tdi khoan loai 1, phan anh gia Ui TSDH dl bdn vd hoat dfing gidn doan trong k^ kinh doanh.
3. Ban hdnh cdc van ban phap luat dinh hudng din nghifip vu chuyfin mfin cu thi lien quan din quan l;y va hach toan TSDH dl bdn va hoat dpng gian doan.
Ket luan
Trong khufin kh6 cua mflt bai viet, mfit sfi nfii dung cu thi chua dupc dl cdp nhu: su thay dfii muc di'ch ciia DN dfii vdi TSDH ndm gifl dl ban va hoat dong bi chdm dflt trong nifin dfi; phan biet TSDH nam gifl dl bdn trong bdi viet vd TSDH chfi bdn khi DN tuyfin bfi pha sdn hoac co nguy co
phd san; xdc dinh gid tri thu hdi ufic tfnh, gid tri thu hfii thuc t l ciia TSDH di bdn; Nhung vfii nhflng thong tin co ban da nfiu, tac gia hy vpng da phdn ndo gop ich cho ngufii dpc vd cf nhflng bdi vifit sau nhmig nfii dung nghifip vu lien quan se trao dfii sSu bon de phu hpp vfii dilu kifin Vifit Nam. Nhung vfii xu hufing hfli nhap ngay cang sdu vao nin kinh tfi quoc te cua Viet Nam thi vific dp dung cdc chudn muc BCTC Qufic tfi khflng chi gfii gpn d cac cflng ty con ciia cdc tap dodn da qufic gia cf Vifit Nam md cbn bdt ddu CO anh hufing tfii cac DN Vifit Nam (www.pwc.com/vn, 2012).
Dfing thfii, vific cdc cfing ty Vifit Nam vdn dp dung VAS, dfing then vific hilu bifit IFRS se giflp chii doanh ngifip co cai nhin tfit hon ve gia tri DN ciia minh cung nhu thfing tin hflu feh vl DN khac trong ciing nganh hoac ciing mflc dfi tuong ducaig, dac biet trong vific mua ban, sat nhdp... tM vific cung cdp cdc thfing tin co ban co y nghia ca vl mat 1^ ludn vd thuc tifin.a
Tai lieu tham khdo J. Practical Implementation Guide and Workbook. Abbas AH Mirza et al.
John WUey & Sons. Inc. 2009.
2. The conceptual framework for Financial reporting, IFRS foundation •
January, 2013 http://wv>'\x-ifrs.org/IFRSs/IFRS-iecHm-
cal- summaries/ Documents/ Eng}ish%
20Web% 20Summaries% 202013/
Conceptual%20Framework.pt^.
3. IFRS 5. IAS 36.
4.VASs62l.7.S.3va4.
•ya^i cA( -Ke'lotiti 't-' .'Hi^ todn ^'titdn *if H/20J5