Hghieo ciiiu trao iS\
Ke toan dn phdng phai tra theo VAS 18 va Thong ttr 200 Explain accounting for provisions in VAS 18 and Viet nam
accounting regime
^ T S . Phan Thj Anh Ddo
Dif phong phii tra duac quy 0,nh trong Chuin mac Kdtoan Viet Nam (VAS 18) v^o nim 2005, sau dd duac huang dBn hach toan 6 Thong ttf 21/2006/TT-BTC va Chedd Ketoan doanh nghi§p (DN) theo Quyit dinh 15/2006/QD-BTC. Hi§n nay, Thong tu . 200/2014/TT-BTC. ban hanh ngay 22/12/2014, thay the Chi dd Ketoan DN, theo Quyit djnh s615/2006/QD-BTC, co quy djnh kha chi tiet vS t^i lihoSn va hach toan du phong phii tra, trong dd cd mot so diim mdi so vdi Quyet dinh 15/2006/QD-BTC. Trong bai viit nay, tiic gia muin iiim ro ve du phdng phai tri theo chuin muc ki to^n, tif dd doi chieu vdi cac quy djnh trong che dd ki toan mdi, di xem xet mUc dd hap /J trong cac quy djnh hidn nay vS hach toan dU phong phii tra.
This paper focuses on explaining the accounting for provisions in some important matters: Making clearly the different between provisions and liabilities; relationship between provisions and contingent liabilities in VAS 18; stipulations of VAS 18 and Viet Nam accounting regime (circular 200) In Recording provisions;
analysising the new regulations of circular 200 in accounting pro- visions.
Dirphdtig phii trS theo VAS 18 Theo VAS 18: Du phdng phai fra la khoan ng pliai fri khdng chac chan vd gia tri hoac thdi gian.
Tft khdi nidm co the Ihiy rang, du phdng phai fra l i radt khoan ng phai fra cua DN, tuy nhifin khoan ng phai fra niy cd su khde bifit nhit dinh vdd cic khoan ng thdng thudng vi ng tilm tang:
Mgt Id, du phdng phii fra khde vdi cdc khoan ng thdng thudng (nhu phai fra ngUdi ban, thue phai ndp,...) dd la frong khi cfic khoan ng phai fra dugc xdc dinh gin nhu
chac chan vd gia tri va thdi gian, thi du phdng phai tra chua chdc chan vd gifi tri vd thdi gian.
Vi du 1: Chi phi lai vay fra sau da xfic dinh chac chdn gid tri v i thdi gian nfin xdc dinh la ng phdi fra (cbi phi phai tra) cdn khoan trfch tmdc vio chi phi frong ky tft du todn vl chi phi bdo hinh san phim hang hda da bfin cho khdch bing, hay chi phi sfta chfia ldn TSC© thi lai chua xdc dinh chic chdn vl mat gia tri vi thdi gian.
Hai Id, d\f phdng phai tra khde vdi cfic khoan ng tilm tdng d chd.
NhSn ng^y: 5/01/2017 Bien tSp Ngiy: 08/01/2017 Duydt dang: 11/01/2017 du phdng phai tra l i khoan dS dugc ghi nhdn Ii ng phai tra. (gid dinh dua ra mdt udc tuih dfing tin ciy) vi nd l i cfic nghia vu no phai fra hifen tai vi chac d i l n se Idm giam s^t d c Igi ich kinh td, dl tiianh tofin cac nghia vu vd khodn ng phdi tra dd, trong khi no tidm ting khdng dugc ghi l i khoan ng phai tra vi tuih chua chac chan xay ra ngbia vu ng tft khoin no tidm ting dd.
Vl du 2: DN Adftng ra bao lagfi mdt Idioan vay cho DN B, ftnb hinh tii chuih B dudng nhu cd vin dd thi didu ndy tao ra mdt rang budc phdp IJ, tuy nhifin cd thi phdt sinb nghia vu ng hodc khdng. Vi thd, chua dugc gfai nhdn khoin du phong phai tta-ma mdi chi phat sinh mdt khoin ng tilm ting. Khi DN B khdng cd kha ndng thanh todn khoan vay d ^ ban, DN A bi xac dinh cd ttich nhifim vdi nghia vu ng theo hgp ddng, khi dd DN A phat smh khoan no phai fra (du phdng phai tti).
Du phdng phai tra dugc ghi nhdn khi thoa man cfic didu kifin; J
- DN cd nghia vu ng hifin tai (nghia vu phfip IJ hodc Udn ddi) do kdt qua tft mdt su kifin da xiy ra:
Su kifin lim phat sinh nghia va ng hifin tai ggi la su kifin ring budc va DN phai thanh todn nghia vii gdy ra bdi su kifin dd, vi du su kifin I Sa/^ c^ ^ ' 7od»i 9P ( 5 ^ * ^ ledn &^'^dna 3/2047
Nghien cihi (rao ffifl
bdn hing hda, san phim cho khfich hing cd thi phdt sinh nghia vu phdi bao hdnh, boat ddng tfii co clu DN, kJ hgp ddng rfti ro ldn, boat ddng bdo lanh,... l i nhfihg sU kidn dk xay ra, cd thi Iim phdt sinh d c nglua vu phiithanh tofin.
- Su giim sftt v l nhftng Im fch kinh td cd thd xay ra, din ddn vide yfiu d u phdi thanh tofin nghia vu ng:
Kha ndng xay ra vific giam sut lgi ich kinh td cao hon !i khdng xay ra, vi du l i se xay ra hoat ddng sfta ldn TSCD trong thdi gian tdi, do yfiu clu vdmat ky thudt cua tii san diiih kJ phii dai tu hoac dac thft boat ddng sdn xult san phim cua DN, cd thi Iam inh hudng ddn mdi tmdng nfin sd phat sinh chi phi xft IJ thifit hai, do yfiu clu cua
• jjhj^ludt vl mdi trudng, chi phi ' thio dd trang thidt bi ttong tdi co ' clu DN,...
* - Difa ra dugc mdt udc tuih ' ddng tin cdy vl gid tri cua nghia vu I! ngdo:
i Qi gift nhdn khoan ng phai tra
"' thi yfiu d u phai udc tinh mdt d c h J hgp IJ vl khoan ng phai tra, nham 1' tdng tftih ding tin cdy cua thdng II tm ghi nhdn ttfin BCTC. Vi du, jj mdt DN san xult va ban mdy tinh a CO kem bao hitfti sifta chiia, DN
• udc tmh dugc chi phi sfta chfta cd ji thi phdt sinh thdng qua viec ddnh (1 gifi xac suit xay ra cho tftng mftc J chi phi sfta chila (dua vio kinh fj nghifim d c nam). Tmdng hgp, J khdng udc tinh dang tin cdy thi se Ij khdng ghi nhdn du phdng phii tri
<l m i thuydt minh l i khoan ng tilm ting (so d d i ) .
, Du phdng phii tri thudng ' bao gdm:
- Du phdng phai tti bio hdnh
•. san phim: Tmdng hgp, cdc cdng ty bdn hdng cd cam kdt bao hinh s ^ ''., phim, du phdng phai tra dugc thuc
^ bifin ttfin co sd tdng thd chft khdng '_ phai cho tiing vu bdi thudng;
^ - Du phdng d c sfta chfta \6a
S0 dd 1: Dilu kiSn ghi nhan du ph6ng phai t r i
Phats:
Sti giam ffttvg idiQngl(;d ich kinhtl
iToc tinh mQt each No dang tin cSy
Yes I Dir phong phit tri
No CMc chin?
No
,
No
Ng tilm tang
..
nhu: Sfta chiia mdy bay, x i lan, TSCD khfie,...;
- Du phdng do hfiy hoai mdi ttudng;
- Du phdng phai tta ddi vdi hgp ddng cd rui ro ldn, ma ttong dd nhflng chi phi bat budc phii tta cho d c nghia vu Ufin quan ddn hgp ddng vugt qud nhung Iqn ich kinh td du tuih thu dugc tft hop ddng dd;
- Du phdng phai tra tdi co clu DN.
. Ke toin di/ phdng phii t r i theo Thdng tft200/i2014nT-BTC
Cung gidng nhu Quydt dinh 15/2006/QD-BTC vi Thdng tu 2I/2006/rr-BTC, hudng din VAS 18, vific hach tofin du phdng phai tti theo Thdng tu 200/2014/Tr-BTC. vd co bin, da tudn thft d c nguydn tac theo VAS 18. Vific trfch Idp/hoin nhip du phdng phai tti dugc hach tofin vio chi phi kinh doanh ttong kJ, cho ttaig tmdng hgp:
- Ddi vdi khoan chi phi bao
hinh san phim hing hda cho khfich hing cd kem theo giiy bao hanh sfta chfia cho d c khoin hdng hoc do ldi sin xult dugc phdt hifin frong thdi gian bio hinh sin phim, hdng hoi, DN tu udc tuih chi phi bio hinh ttfin co sd sd lugng sin phim, hing hda da xfic dinh l i tifiu thu frong kJ. Khi ldp du phdng ghi vdo chi phi ban hing, hoin nhdp ghi gidm Chi phi bfin hang.
- Ddi vdi khoan chi phi bio hinh cdng ttinh xdy dung dugc thuc hifin cho tihig cdng binh, hang mue edng trinh,... ghi vdo chi phi sin xult chung, hoin nhdp ghi tang diu nhdp khde.
- Dd'i vdi khoin ciii phi tii co d u DN, du phdng phii tra khde, du phdng cho d c hop ddng cd rii ro ldn, m i frong dd nhflng chi phi bit budc phii tti cho cfic nghia vu lifin quan ddn hop ddng vugt qui nhiing Icri ich kinh td du tinh thu dugc tft hgp ddng dd (nhu khoin bdi thudng hoac din bu do vific i cki M$'iodn W Cfd^ (odm. ^' Ikd^ 3/2047 I
Nghifin cihi trao t
khdng thuc hifin dugc hgp ddng, d c vu kifin phfip IJ,...), kd todn ghi vio Chi phi quan IJ DN, hoan nhap gM giim Chi phi quin IJ DN.
- Ddi vdi khoin chi phi hoin nguyfin mdi t n ^ g , chi phi thu dgn, khdi phuc v i hoan fri mat bdng, du phdng ttg d p thdi vific theo quy dinh cua Ludt Lao ddng, trich tmdc chi phi sfta chfta TSCD,... ghi vio Chi phi quan IJ DN/ chi phi bfin hing/chi phi s ^ xult chung; Hodn nhdp ghi giim Chi phi bfin hing/chi phi san xult chnng/chi phi quan IJ DN.
Nhflng diim mdi Thdng tu 200/2014/rr-BTC so vdi Quydt dinh 15/2006/QD-BTC, vl du phdng phii tri:
Mdt id: TK 352 dugc chi tidt thinh 4 TK d p 2, di phan finh nhihig ndi dung khfie nhau vl du phdng phii h i . Vific chi tidt nay, nham tdch bifit nhihig ndi dung du phdng phai tri khac nhau dugc xft IJ ghi nhin vio nhfing Ioai chi phi khde nhau khi trfch Idp/ hoan nhdp, nhu vdy vific phdn loai nhu did l i Khd hgp IJ. Tfty nhifin, cd nhfing idioin vl bin chit l i du phdng phii tti (chiEi chac chin vd thdi gian hoae gid tri) nhung khdng dua vio TK niy mi theo doi rifing d TK Idilc nhu; Qay binb dn gifi (TK 357), Qui phfit ttiln khoa
hgc cdng nghd (TK 356); Nhfing khoin niy ndn xem xdt lai, cd the gdp vio TK 3524-Du phdng phai tta khac (bang 1).
Hai Id: Mdt sd ndi dung mdi dugc didu chuyin tft TK 335 sang TK 352 nhu: Khoin trich trudc chi phi sfta chfla, duy tri cho TSCD boat ddng binh thudng (ddi vdi nhfing TSCD theo yfiu d u ky thuit phii sfta chfla dinh kJ) dang phin dnh frtn TK 335 nay dugc hach todn vio TK 3524. Vific thay ddi niy hoan todn phu bs?P vdi phdn tich ttfin vl su khde nhau gifia no phii tti thdng thudng vdi du phdng phii tri, w sfta chiia ldn TSCD la khoin trfch ma chua xfic dinh dugc chic chan vd gifi tri vd thdi gian xiy ra, nfin xac dinh Ii du phdng phii fra chft khdng phii la chi phi phii tti.
Ba Id: Theo Thdng fri 200, hifin nay ttg d p thdi vide theo quy dinh cua Ludt Lao ddng dugc xfic dinh Ii du phdng phai tti (ttong tilu khoan 3524). Khoin nay tmdc ddy theo Quydt dinh 15 dftgc bach toin ridng ttfin TK 351 - Quy du phdng ttg d p mit vific Iim. Vific bd TK nay vi gdp vdi TK 352 Ii hgp IJ, vi xet vl ban chit, khoin trg d p thdi viec l i khoan trich tmdc vao chi phi m i chua xdc dinh chic chdn vd t h ^ gian v i gid tri, nfin khdng
p h i i l i mdt khoin no thdng thudng j n i la du phdng phai tri.
Bin Id: Bd sung mdt sd nfii dung dugc haeh toan vio du phdng phii tti nhu chi phi hodn nguyfin mdi tmdng, hodn tti mat bdng va cic khoin cd tinh chit tuong tu.
Didu niy phu hop vdi nhflng quy dinh ttong VAS 18. Ddi vdi khoan chi phi hoin ngny&i mdi trudng, chi phi thu dgn, khdi phuc va hoin tta mat bang, du phdng trg d p thdi vific theo quy dinh cua Ludt Lao ddng, trich trudc chi phi sfta chSa TSCD ghi vio Chi phi quin 1J DN/
Cbi phi bdn hing/Chi phi san xult chung; Hoin nhap ghi giim Chi phi ban hing/Chi ph; sin xult chung/Chi phi quan IJ DN.D
Tdi lieu tham khdo 1. Bd Tdi chlnh. (2005), Quyet dinh lOO/QD-BTC, ban hajih Chudn mUc K^
todn ViSt Nam, dm 5 (VAS 18) 2. B6 Tai chinh (2006) Thdng tu 21l2006frT-Errc. Hudng ddn thuc hiin Chudn muc Kitodn Viet Nam, dot 5.
3. Bd Tdi chinh (2014), Ch£d0 Ketodn DN, theo Thdng tu 2WnT-BrC., ban hdnh ngdy 2211212014, WSB Tdi chinh.
4. Bd Tdi chinh (2()06), Chedd Kdtodn DN. theoQfTfitdmh 15IQP-BTC. banhdrdi ngdy 20/6/2006. NXB Tdi chinh.
Bing 1: Ndi dung tai khoin va xft IJ dif phdng phii tri T i l Khoin
Tai khoSn 3521 • DIJ phdng bdo h ^ h s3n phim hgng h6a Td\ Hioan 3522 - Di;
phAng b ^ hdnh cOng trinh xdy dyng TSI \i\oin 3523 - Dl/
pUngtSicocSuDN
Tfli Hioin 3524 - DLT phdng phJi \si khflc
NQI dung Phfln flnh s5 du i ^ n g tAo hSnh sin phim, hflng h6a cho sfi luang san phim, hflng h6a dfl xflc dmh Ifl tiSu thu trong k}
SQ du phdng iAo h ^ h cOng trtnh xSy di/ng d6l vi3i cSc cfing trinh, hang muc cfing trfnh hodn thflnh, bin giao tmg Sfi du phdng phii trd cho hoat dfing tfli CO cSu DN, nhu chl phf di dcij dja S\&n idnh doanh, chi phf hb Ira nguCri lao dfinq
Cflc l^ofln du phfing phfli t i i khic nhu chi fi\\ hofln nguyfin mdi Irudng, chi phi Ihu don, khOi phgc vfl hofln Irfl mat bSng, dl/ phfing tra cap thdi vific theo quy dinh cOa Luit lao dfing, chi phi sda chDa, bio duenq, TSCD dinh k»
XCrlv -Trteh l^p ghi ting Chl phi bfln hflng
• Hoin nhip ghi giim Chl phf bfln hflng
-Trfch lip ghi ting Chl phi sin loiit chung
- Hofln nhip ghi tang thu nhflp khflc
-Trfch lip ghi ting Chi phi quin IfDN
-Hofln nhip ghi giim Chi pht quan If DN
-Trfch lip ghi ting Chi phi bfln hflng /Chl phi sin xuSt diung /Chi phf quan !;?DN -Hofln nhap ghi giim Chl phi bfln hflng /Chi phi sin xuit chung /Chl phi quin If DN
Thdng tin t^c gia
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