CHilMH SACH S THI T R U C J M G TAI CHlMH - TIEN TE
K e t o a n tai san co djnh. b a t dgng san c3au t u va chi phf c3au t u xay dung CO ban t h e o huong dan cua T h o n g t u so 2 0 0 / 2 0 1 4 / T T - B T G
PGS. TS. NGUYEN H O U ANH Dai hgc Kinh t l Quoc dan
Ngdy 22/12/2014 Bo Tdi chinh da ban hdnh Thong tu SS 200/2014/TT-BTC thay thi Quyit dinh sS 15/2006/QD-BTC cua Bo Tdi chinh ve Che do ke todn doanh nghiep, nham gidi quyet nhiing vuang mac, bdt cap dd vd dang ton dong trong nhieu nam thuc hien Quyet dinh So 15/2006/QD-BTC cUng nhuddp ung tot hem cong tdc ke todn thuc tien. Tuy nhien, su thay doi ndy cUngphdt sinh nhimg vdn de m&i cdn duac lam ro vd khdc phuc. Bdi viet ndy de cap den nhimg thay doi chinh ve ke todn tdi sdn co dinh, bdt dong sdn ddu tu vd chi phi ddu tu xay dung ca bdn trong cdc doanh nghiep theo Thong tu So 200/2014/TT-BTC vd dua ra mot so khuyen nghi nhdm giiip doanh nghiep cUng nhu cdc nha lam chinh sdch tiep tiic nghien cim, de dieu chinh theo huang hoi nhap sdu han vai thong le ke todn quoc te vd phii hap vdi thuc tien cong tdc ke todn trong cdc doanh nghiep d Viet Nam.
Tir khoa: Th6ng tu S6 200/2014/TT- BTC; Quyit dinh So 15/2006/QD-BTC;
Tai san co dinh (TSCD); Bdt dong san ddu tu (BDSDT); Chi phi dau tuxdy dung ca bdn
1. Nhirng thay doi quan trong vl ke toan tai san co dinh, bdt dong san ddu tu- va chi phi dan tu xay dung co ban trong cac doanh nghiep theo Thong tir Sl 200/2014/TT-BTC so vdi Quylt dinh 86 15/2006/QD-BTC
• Mua tdi sdn co dinh co kem theo cdc thiet bi, phu tdng thay the
Trudc day Quylt djnh Sd 15/2006/QD- BTC khong dua ra nguyen tac cung nhu hudng dan cu thi ddi voi trudng hgp mua tai san cd dinh (TSCD) cd kem theo cac thiet bi, phu tiing thay the. Tuy nhien, Dieu 35 cua Thdng tu Sd 200/2014/TT-BTC da dua ra nguyen tdc "Trudng hgp mua TSCD dugc kem them thilt bj, phu tiing thay the thi phai xac dinh va ghi nhan rieng thiet bj,
4 4 P CHI KHOA HQC & DAO TAO NGAN HAi S(il59-IHiNG 82015
Chfnh s a c h SL t h i t r u o n a Tai chfnh - Tien t e
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phu tiing thay thi theo gia trj hgp ly. Nguyen gia TSCD dugc mua la tdng cac chi phi lien quan true tiep tdi viec dua tai san vao trang thai sdn sang su dung trir di gia trj thilt bj, phu timg thay the". Ben canh dd, phan phuong phap k l toan mgt sd giao djch kinh t l chu y l u cung da cu thi hda nguyen tdc nay, tnfdng hgp mua sdm TSCD huu hinh dugc nhan kem thilt bi phu tiing thay the, ghi:
Ng TK 211- TSCD hiju binh (chi tilt TSCD dugc mua, chi tilt thilt bj phu tiing, thay tbi du tieu chudn cua TSCD)
Ng TK 153- Cong cu, dung cu (1534) (thilt bj, phu tiing thay the)
Ng TK 133- T h u l GTGT dugc khdu trir (1332) C d c a c T K H I , 112,...
Cd TK 331- Phai tra cho ngudi ban Cd TK 341- Vay va ng thue tai chinb (3411).
• Chi phi Idi vay phuc vu xdy dung tdi sdn CO dink vd bdt dpng sdn dau tu-
Dieu 54 phan nguyen tac k l toan cua Thdng tu Sd 200/2014/TT-BTC quy dinh v l viec xac djnh chi phi lai vay dugc vdn hda phai tuan thu Chuan muc ke toan "Chi phi di vay". Viec vdn hda lai vay trong mgt sd trudng hgp cu the nhu sau: (1) Ddi vdi khoan vay rieng phuc vu viec xay dung TSCD, bdt dgng san ddu tu (BDSDT), lai vay dugc vdn boa ke ca khi thdi gian xay dung duoi 12 thang; (2) Nha thau khong vdn hda lai vay kbi di vay de phuc vu viec thi cong, xay dung cdng trinh, tai san cho khach hang, ke ca trudng hgp ddi vdi khoan vay rieng, vl du: Nba thau xay lap vay tien de thi cdng xay dung cdng trinh cho khach hang, cdng ty ddng tau theo hgp dong cho chu tau...
• Trich tru&c chi phi sua chd'a l&n tdi sdn CO dinh
Dieu 54 phan nguyen tac ke toan TK 335 cua Thong hr Sd 200/2014/TT-BTC da qui djnh cac khoan trich trudc chi phi sua chiia Idn TSCD khong dugc phan anh vao TK 335 "Chi phi phai tra" ma phai dugc ghi nh^n vao TK 352 "Du phdng phai tra".
• Kh&u hao vd gidm gid bat dong sdn ddu tu Dilu 39 ve nguyen tdc ke toan BDSDT trong Thdng tu Sd 200/20 M/TT-BTC quy djnh
"Doanh nghiep khong trich khau hao ddi vdi BDSDT ndm giii chd tang gia. Trudng hgp cd bang chirng chac chan cho thay BDSDT bj giam gia so vdi gia tri thi trudng va khoan giam gia dugc xac djnh mgt each dang tin cay thi doanh nghiep dugc danh gia giam nguyen gia BDSDT va ghi nhan khoan tdn that vao gia vdn hang ban (tuong tu nhu viec lap du phong doi vdi hang boa bat ddng san)", ghi:
N g TK 632: Gia von hang ban Cd T K 2 1 7 : Bat dgng san dau tu
• Ke todn gidm gid tri tdi sdn
Ddi vdi ndi dung ke toan giam gia trj tai san, trudc day Quylt djnh S6 15/2006/QD-BTC khong quy djnh rd rang. Tuy nhien, Thdng tu Sd 200/2014/TT-BTC da dua ra mgt nguyen tdc rdt quan trgng lien quan den van de nay va dugc the hien d Dieu 102 ve nguyen tdc lap Bao cao tai chinh "Tai san kbdng dugc ghi nhan cao ban gia trj cd the thu bdi".
• Khau hao vd gidm gid tri lai the thuang mai
Thdng tu Sd 200/2014/TT-BTC ciing dua ra quy djnh mdi ve thdi gian khau hao tdi da ddi vdi loi the thuong mai la 10 nam so vdi quy djnh trudc day ciia Quylt djnh Sd 15/2006/QD-BTC la 20 nam. Ben canh dd. Thong tu Sd 200/2014/
TT-BTC cung quy djnh danh gia lai Igi the thuang mai hang nam va phan giam gia trj dugc ghi vao chi phi (neu cd). Theo Quylt dinh Sd 15/2006/QD-BTC trudc day khong quy dinh danh gia lai hang nam ddi vdi Igi the thuang mai de ghi giam gia tri khi gia thj trudng thdp hon gia trj ghi sd.
• Nhuong bdn, thanh ly tdi sdn co dinh dung vdo sdn xudt kinh doanh
Thdng tu So 200/2014/TT-BTC da co hudng dan chi tiet ve van de nbugng ban, thanh ly TSCD diing vao san xuat kinh doanh. Cu thi, TSCD nbugng ban thudng la nhiing TSCD khong cdn diing hoac xet thay sir dung khong cd bieu qua.
Khi nhugng ban TSCD phai lam ddy du cac thu tuc can thiet theo quy dinh ciia phap luat. Can cu vao bien ban giao nhan TSCD va cac chung tii lien quan den nhugng ban TSCD dimg vao san xuat, kinh doanh, ghi:
THfiNG 8.2015-SO 159 AP CHi KHOA HQC & DAO TAO NGAN HAN 4 5
.Vt Chinh s a c h & t : h i r.nuona Tai chfnh - Tien t e
NgcacTKlll,112, 131,...
Co TK 711- Thu nhap khac (gia ban chua cd thul GTGT)
Cd TK 3331- Thul gia trj gia tang phai nop (33311).
NIU khong tach ngay dugc thue GTGT thi thu nhap khac bao gdm ca thue GTGT. Dinh ky ke toan ghi giam thu nh^p khac ddi vdi so thue GTGT phai ngp.
- Can CU' Bien ban giao nhan TSCD de ghi giam TSCD da nhugng ban:
NgTK 214: Hao mdnTSCD (2141, 2143) (gia trj da hao mdn)
Ng TK 811: Chi phi khac (gia tri cdn lai) Cd TK 211, 213: TSCD hiiu hinh, vd hinh (nguyen gia).
- Cac chi phi phat sinh lien quan den rrbugng ban TSCD dugc phan anh vao ben Ng TK 811
"Chi phi khac".
Trudng hgp thanh ly TSCD: La nhirng TSCD hu hdng kbdng the tiep tuc su dung dugc, nhiing TSCD lac hau ve ky thuat hoac khong phii hgp voi yeu cau san xuat, kinh doanh. Khi cd TSCD thanh ly, doanh nghiep phai ra quyet djnh thanh ly, thanh lap Hgi ddng thanh ly TSCD. Hgi ddng thanh ly TSCD cd nhiem vu td chitc thuc hien viec thanh ly TSCD theo dung trinh tir, thii tuc quy djnh trong che do quan ly tai chinh va lap
"Bien ban thanh ly TSCD" theo mlu quy djnh.
Bien ban dugc lap thanh 2 ban, 1 ban chuyen cho phdng ke toan de theo ddi ghi sd, I ban giao cho bd phan quan ly, su dung TSCD. Can cu vao Bien ban thanh ly va cac chung tu cd lien quan den cac khoan thu, chi thanh ly TSCD,... kl toan ghi sd nhu trudng hgp nhugng ban TSCD.
2. Thao luan va mot so ggi y ddi vol nhung thay ddi quan trong vl kl toan tai san c6 dinh, bat dong san dau tu* va chi phi ddu tir xay dung cff ban trong cac doanh nghiep theo Thdng tu- So 200/2014/TT-BTC
Thu- nhdt, doi v&i truomg hap mua tdi sdn cd dinh kem theo thiit bi, phu tiing thay thi
So vdi Quylt djnh Sd 15/2006/QD-BTC, Thdng tu s l 200/2014/TT-BTC da dua ra nguyen tdc cung nhu hudng dan cu thi va hgp ly ddi vdi trudng hgp mua TSCD nhan kem theo
cac thilt bj, phu tung thay the. Su bd sung, thay ddi nay da giup cho cac doanh nghiep giai quylt cac vudng mdc nhieu nam nay trong cdng tac kl toan ve van de nay. Ben c^nh do, cac sua ddi, bd sung nay cung phii hgp vdi thdng le ke toan qudc te.
Thu hai, ddi v&i chi phi lai vay phuc vu xay dfmg tdi sdn cd dinh vd bat dong sdn ddu tu
Theo Chudn muc ke toan Viet Nam sd 16 "Chi phi di vay", tai san dang trong qua trinh dau tir xay dung ma chi phi di vay lien quan cd thi dugc vdn hoa (tai san du dieu kien vdn hda) phai cd thdi gian xay dung tren 12 thang. Trong khi dd, Thdng tu Sd 200/2014/TT-BTC khong quy djnh thdi gian xay dung toi thieu cho tai san du dieu kien vdn hda va dan den cd su kbdng thdng nhdt giiia Chudn muc ke toan Viet Nam sd 16
"Chi phi di vay" va Thdng tu Sd 200/2014/TT- BTC. Ngoai ra, so vdi Quylt djnh S6 15/2006/
QD-BTC, Thdng tu Sd 200/2014/TT-BTC ciing bd sung them quy djnh ddi vdi cac nha thau xay lap va cac cdng ty ddng tau la lai vay khi di vay de phuc vu viec thi cdng, xay dung cdng trinh, tai san cho khach hang kbdng dugc phep von hda; dieu nay cd nghTa la chi phi di vay khong dugc phep vdn hda trong hang tdn kho.
ThK ba, trich tru&c chi phi sua chua l&n tai sdn CO dinh
Theo Chuan muc ke toan Viet Nam sd 18 "Cac khoan du phdng, tai san va ng tilm tang" va Dieu 62 ve nguyen tac ke toan TK 352 cua Thong tu Sd 200/2014/TT-BTC neu ro, du phdng phai tra chi dugc ghi nhan khi thoa man cac dieu kien:
(1) Doanh nghiep cd nghTa vu ng hien tai (nghia vu phap ly hoac nghTa vu lien ddi) do ket qua tir mgt su kien da xay ra; (2) Sy giam sut ve nhung Igi ich kinh te cd the xay ra dan den viec yeu cau phai thanh toan nghTa vu ng; va (3) Dua ra dugc mgt udc tinh dang tin cay vl gia trj cua nghia vu ng dd. Tuy nhien, doi vdi khoan trich trudc chi phi sua chira Idn TSCD trong hdu hit cac tnrong hgp trong thuc tiln, cac khoan trich trudc chi phi sira chira Idn TSCD cd thi khong dap ling tieu chi ghi nhan khoan du phdng vi cd the doanh nghiep khong cd nghTa vu ng hien tai de thuc hien viec sira chiia. Do v^y, phuong phap kl toan
4 6 AP CHI KHOA HQC & DAO TAO NGAN HAN SO 159-IHANG 8.2015
C h f n h s a c h SL t h i t r u o n a T a i c h f n h - T i e n t e
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trich truoc chi phi sua chiia Idn TSCD nen giir nguyen nhu Quylt djnh S6 15/2006/QD-BTC se hgp ly hon, nghia la khoan trich trudc chi phi sira chiia Idn TSCD dugc ghi nhan vao TK 335
"Chi phi phai tra" thay vi TK 352 "Du phdng phai tra".
Thir tu, khdu hao vd gidm gid bdt dgng sdn ddutu
Trudc day Quylt dinh Sd 15/2006/QD-BTC khong quy djnh rd vdn d l nay nen ddi vdi thyc hanh ke toan, cac doanh nghiep thudng vdn tinh khau hao va khong tinh khoan giam gia tri cua bat dgng san dau tu do gia thi trudng xudng thdp hon gia g l c . Thdng tu Sd 200/2014/TT- BTC da cho phep doanh nghiep dugc ghi nhan khoan ton that dugc xac dinh mgt each dang tin cay vao gia vdn hang ban do gia thi trudng giam xudng thap ban gia gdc, tuy nhien, Thdng tu nay khong de cap den xii ly k l toan khi bdt dgng san dau tu tang gia trd lai sau khi ghi nhan ton that gia tri. Theo chung toi, neu gia thi trudng cua bat dgng san tang trd lai thi khoan ghi giam gia tri vao gia vdn hang ban nen dugc hoan nhap, nhung gia tri ghi sd sau hoan nhap khong dugc vugt qua gia gdc cua bat dgng san de dam bao "nguyen tac than trgng" trong ke toan. But toan hoan nhap ghi:
N g TK 217: Bat dgng san dau tu Cd TK 632: Gia vdn hang ban Thu" ndm, ke todn gidm gid tri tdi sdn Mac dii Thdng tu Sd 200/2014/TT-BTC da dua ra nguyen tac het sue quan trgng khi lap Bao cao tai chinh la tai san kbdng dugc ghi nhan cao ban gia tri cd the thu hdi va dugc hieu la lien quan chat che d i n ndi dung ke toan giam gia trj tai san giong nhu chuan myc ke toan qudc te IFRS/
IAS 36 "Giam gia trj ciia tai san". Tuy nhien, Thdng tu Sd 200/2014/TT-BTC ciing chi dimg lai d viec dua ra nguyen tac ke toan ma khong cd huong dan cu the ve van de nay nen cac doanh nghiep se rdt kho thuc hien bdi day la mgt trong nhiing ndi dung quan trgng nhung cung phirc tap trong thyc hanh ke toan. Do vay, can cd them cac hudng dan chi tiet, cu the ve van de nay va de dam bao tinh hgi nhap cao vdi thong le ke toan qudc t l , chiing ta nen van dung IFRS/IAS 36.
D6i vdi thuc hanh ke toan giam gia trj tai san, cd bdn cau hdi quan trgng ve van de nay can dugc lara ro va hudng dan chi tiet, day du: Mot la, nhan bilt ddu bieu mgt khoan Id do giam gia trj tai san cd the xay ra nhu the nao; Hai Id, do ludng gia trj cd tbi thu hdi cua tai san nhu the nao; Ba Id, ghi nhan 16 do giam gia tri nhu the nao; Bon Id, Id do giam gia tri tai san dugc bao cao nhu the nao.
Thu sdu, khdu hao vd gidm gid tri Igi the thuang mai
Thdng hr Sd 200/2014/TT-BTC nen hudng dan khau hao va giam gia trj Igi the thucmg mai theo thong le ke toan qudc te va Chuan muc Bao cao Tai chinh Quoc te IFRS 3 bdi tinh khoa hgc, de hieu va tinh hgp ly cao. Theo IFRS 3, vdi ly do Igi the thuong mai khong bj suy giam, hao mon theo thdi gian nen khong quy djnh khau hao Igi thd thuong mai ma chi xem xet van de Igi the thuang mai cd bj giam gia trj hang nam hay khong trudc khi lap Bao cao tai chinh.
Thu bdy, sira chira, cdi tao, ndng cap tdi sdn dithue
Thdng tu Sd 200/2014/TT-BTC chua cd hudng dan mac dii hoat dgng nay da va dang dien ra ngay cang phd bien nhu mgt sd cdng ty kinh doanh nha hang an udng, y te, giao due,...
thue nba tu nhan theo hgp ddng 3 nam, 5 nam hoac dai hon, va trudc khi sii dung hg phai sira chiia, cai tao, nang cap nha di thue nhu trang tri, lam lai cac thiet bj ndi that trong nha. Cac chi phi nay thudng rat Idn nhung doanh nghiep lung tiing trong viec ghi nhan boat dgng nay. Tren thuc te, nhieu doanh nghiep da van dung Dieu 47 nguyen tac k6 toan ddi vdi chi phi tra trudc va ghi nhan giong nhu chi phi sira chiia Idn TSCD phat sinh mgt lan cd gia trj Idn va doanh nghiep khong thuc hiSn trich trudc chi phi sua chira Idn TSCD nen phan bd tdi da khong qua 3 nam, ghi nhan vao TK 242 "Chi phi tra trudc". Do chua cd hudng dan cu the ve van d l nay nen viec hiiu va phan bd chi phi sira chita, cai tao nang cdp tai san di thue trong thdi ban tdi da khong qua 3 nam giong nhu chi phi sira chiia Idn TSCD phat sinh mgt lan cd gia trj Idn va doanh nghiep kbdng trich trudc la thieu co sd va khong hgp ly.
IHiNG 8.2015-SCi 159 4P CHi KHOA HQC & DAO TiBiO NGAN HAN 4 7
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Wli Chfnh s a c h S-thi t r u o n a Tai chfnh - Tien t e
Do vay, Thdng hr So 200/2014/TT-BTC nen dua ra nguyen tac va hudng dan ghi chep cho hoat dgng nay. Nhin chung, hudng dan ghi chep cd the chia ra lam bai trudng hgp nhu sau:
Trudng hgp 1: Chi phi sira chiia, cai tao, nang cap tai san di thue binh thanh nen tai san nhu cac trang thiet bi va ngudi thue co quyen thao da dem theo khi het han hgp dong thue tai san.
Trong trudng hgp hgp nay, ke toan ghi nhan tuong tu nhu TSCD hiiu hinh.
Trudng hgp 2: Chi phi sira chiia, cai tao, nang cap tai san di thue neu phat sinh Idn, gan lien vdi tai san thue va ngudi thue kbdng cd quyIn thao da dem theo khi bet ban hgp ddng thue tai san.
Trong trudng hgp nay, k l toan ghi nhan vao TK 242 (md chi tiet cho sira chiia, cai tao, nang cap tai san thue) va phan bd theo thdi han hgp dong thue hoac theo thdi gian sii dung hiiu ich cua tai san neu chung co thdi gian su dung hiiu ich ngdn ban thdi ban cua hgp ddng thue tai san.
Thii- tam, nhuong bdn, thanh ly tdi sdn c6 dinh dung vdo sdn xudt kinh doanh
Khi hudng dan lap va trinh bay Bao cao kit qua hoat dgng kinh doanh (Mlu sd B02-DN) chi tieu Thu nhap khac (Ma s6 31) va Chi phi khac (Ma s6 32), Thdng hr Sd 200/2014/TT- BTC da quy djnh: Rieng ddi vdi giao djch thanh ly, nhugng ban TSCD, thi sd lieu d l ghi vao chi tieu Thu nhap khac (hoac Chi phi khac) la phan chenh lech giiia khoan thu tir viec thanh ly, nhugng ban TSCD, BDSDT cao ban (hoac thdp hon) gia tri con lai cua TSCD va chi phi thanh ly.
Nhu vay ddi vdi mdi nghiep vu thanh ly, nhugng ban TSCD, ke toan ciJng can phai thuc hien cac but toan ket chuyen chi phi v l thanh ly, nhugng ban TSCD va thu nhap thanh ly, nhugng ban TSCD vao TK 911 "Xac djnh kit qua" va tir dd xac dinb lai (hoac lo) v l thanh ly, nhuong ban TSCD. Cy thi nhu sau:
Kit chuyin chi phi thanh ly, nhuong bdn TSCD (gid tri con lai vd cdc chi phi khdc), ghi:
N g T K 911: Xac djnh kit qua Co TK 811: Chi phi khac
Kit chuyin thu nhap thanh ly, nhuang ban TSCD, ghi:
N g T K 711: Thu nhap khac
Cd TK 911; Xac djnh ket qua
Phan chenh lich giita khodn thu tic viec Ihanh ly, nhuang bdn TSCD cao han gid tri con Icii ciia TSCD vd chi phi thanh ly, ghi:
Ng TK 911: Xac dinh kit qua Cd TK 421: Lgi nhuan chua phan phdi Phdn chenh lich giiea khodn ihu lie vi^c thanh ly, nhuang bdn TSCD nho han gid tri con lgi cua TSCD vd chi phi thanh ly, ghi:
Ng TK 421: Lgi nhuan chua phan phdi Cd TK 911: Xac dinh kit qua
Theo chung tdi, each ghi chep nhu trSn rudm ra, phiic tap, lam tang khdi lugng cong tac kl toan va cdng khong ro rang, kbdng phuc vu tit cho viec lap Bao cao tai chinh va cu the la Bao cao ket qua kinh doanh. Do vay, hudng ddn vl ke toan thanh ly, nhugng ban TCSD trong Thdng tu 200/2014/TT-BTC nen dugc quy djnh gilng nhu thdng le ke toan qudc te va lAS/IFRS, nghTa la tren co sd bg chiing tir v l giao dich thanh ly, nhugng ban TSCD gdm Bien ban giao nhan TSCD, Philu thu, Philu chi, Hda dan GTGT,...
ke toan chi can thuc hien mgt biit toan vl thanh ly, nhugng ban TSCD, trong dd bao gdm ca viec ghi giam TSCD va xac dinh lai (hoac Id) vl giao dich nay, ben canh biit toan ghi nhan khdu hao phai trich them tinh den ngay thanh ly, nhugng ban TSCD giong nhu hudng dan cua Cbl do kl toan Viet Nam hien hanh. Cu thi nhu sau;
N g T K l l l , 112, 131,...: Tdng gia thanh toan ve thanh ly, nhugng ban
N g TK 214: Khdu hao luy k l
Ng TK 811: Phdn chenh lech giiia khoan thu tu viec thanh ly, nhugng ban TSCD nho hon gia trj cdn lai cua TSCD va chi phi thanh ly
Cd TK 711: Phan chenh lech giiia khoan thu tu viec thanh ly, nhugng ban TSCD cao hon gia hi cdn lai ciia TSCD va chi phi thanh ly
C6TK211,213,...: Ghi giam nguyen gia TSCD 3. Ket luan
Bai viet da lam rd, ban luan mgt sd ndi dung thay ddi quan trgng v l k l toan TSCD, BDSDT va chi phi dau tu xay dung co ban theo Thdng tu So 200/2014/TT-BTC ban hanh ngay 22/12/2014, bao gom mua TSCD kem theo thilt bj, phu timg thay thi; chi phi lai vay phuc vu xay dung
4 8 AP CHI KHOA HQC & DAO T « 0 NGAN HAN SO 159-IH^NG 8.2015
r^hfnh s a c h S t h i t r u o n a Tai chfnh - Tien t e B
TSCD va BDSDT; ttich toiroc chi phi sira chiia Idn TSCD; khdu hao va giam gia trj BDSDT; k l toan giam gia tri tai san; khdu hao va giam gia trj lgi the thuang mai; sua chiia, cai tao nang cdp tai san di thue; thanh ly, nhugng ban TSCD dimg vao san xudt kinh doanh. Tren co sd do, bai vilt phan tich va dua ra mgt sd ggi y d l xudt nhdm dam bao tinh thing nhdt, quan triet cac nguyen tac ke toan dugc thira nhan rdng rai, giam thilu nhiing bat hgp ly, tang cudng hieu qua cua cong tac ke toan, dam bao tinh hgp ly trong viec do ludng, ghi nhan va cung cdp thdng tin k l toan biiu ich cho ngudi sir dung. Nhiing ggi y d l xuat cd the la tham khao cho cac nha lam chinh sach, cac doanh nghiep tiep tuc nghien cuu d l cd the dieu chinh, sua ddi, bd sung cbl do k l toan TSCD, BDSDT va chi phi ddu tu xay dung CO ban theo hudng phu hgp vdi thuc tiln va hgi nhap vdi thdng le ke toan qudc tl. •
TAI LIEU THAM KHAO
1. Bp Tdi chinh (2014), Thong tir Sd 200/2014/TT-BTC ngdy 22 thdng 12 ndm 2014 ve hirdng ddn Che do ke todn doanh nghiep
^. Bo Tdi chinh (2001), Quyit dinh Sd 149/200I/QD- BTC ngdy 31 thdng 12 nam 2001 ve viec ban hdnh va cong bo bon (04) Chudn muc ke todn Viet Nam (dot I)
3. BQ Tdi chinh (2006), Quyet dinh So 15/2006/QD- BTC ngdy 20 thdng 3 ndm 2006 ve viec ban hanh Che do ke todn doanh nghiep
4 Slides bdi giang tom tdt Thong tu 200/2014/TT- BTC vi Chi do ki todn (2015). Iruy cap ngdy 10 thdng 7 ndm 2015, tir < htlp://danketoan com/threads/slide- bai-giang-tom-tat-thong-tU'200-20l4-tt-btc-tu-buoi-lap- huan.225936>
flip theo trang 54
ve cac cdng cu tai chinh phdng ngira rui ro ty gia cho nba dau tu nude ngoai; khuyen khich cac td chiic nuoc ngoai phat hanh cac chung chi luu ky toan cau dugc niem yet tren thj trudng nude ngoai vdi tai san co sd la TPCP trong nude.
Thuc te nhiing thang dau nam 2015 cho thay, viec qua phu thugc vao cac nha dau tu chinh la cac NHTM khien viec phat hanh TPCP gap kho khan khi NHTM don vdn cho tang trudng tin dung va "vudng tran" dau tu trai phieu theo qui djnh cua NHNN.
- Tdng tinh thanh khodn cho thi truang: Theo qui dinh, viec thanh toan trai phieu tren thi trudng thii cap la T+1, nhung thyc te la phai sau 2 ngay nba dau tu moi cd the sir dung dugc tien/
xem tiip trang 78
Accounting for Tangible Fixed Asset, Real Estate Investment and Costs of Capital Construction Under the Guidance of Circular No. 200/2014/TT-BTC
The Ministry of Finance issued Circular No.200/2014/TT-BTC on 22.12.2014 replaces Decision No. 15/2006/
QD-BTC of the Ministry of Finance on enterprise accounting regime, to solve the problems and shortcomings that have been outstanding for several years as well as to better meet the practical accounting work and so on. However, this change also generated new problems that should be clarified and overcome. This article refers to main changes in accounting for fixed asset, investment real estate and costs of capital construction according to Circular No. 200/2014/TT-BTC. Some recommendations are also launched to help businesses as well as policy makers to continue to study to adjust the direction of greater integration with the international accounting standards and in accordance with accounting practices in the enterprise in Vietnam.
THONG TIN TAC GlA Nguyen Hiiu Anh, Pho Giao su, Tien si
Don vi cong tdc Vien Kl toan- kiem toan, Dai hgc Kinh te Quoc dan LTnh vice nghien cihi chinh: Ke toan, Kiem toan va Phan tich
Tap chi tieu bieu dd co bdi viet ddng tdi: Tap chi Kinh te Phat triin. Tap chi Ke toan va Kilm toan. Tap chi Khoa bgc Kilm toan
Email: [email protected]
THANG 8.2015-SO'159 AP CHi KHOA HQC & DAO TAO NGAN HA^ 49
