HOAN THIEN CHUAN M\JC VA CHE DO KE TOAN VIET NAM
HIEN HANH VE HACH TOAN TAI SAN CO DINH HLfU HINH
• TRAN THI HONG VAN
TOM TAT:
Thong ttf so 200/20i4/TT-BTC (Thong ttf 200) dtfdc Bo Tai chinh ban hanh ngay 22/12/2014, quy dinh che do ke'toan doanh nghiep mdi nha't. Trongdd,Th6ng ttf 200co noi dung htfdng dSn ke toan Hen quan de'n tai san c6' dinh hffu hinh Tuy nhien. Thong ttf van con nhieu diem chtfa phu hop, mau thuan vdi quy dinh cua cac chuan mi/c ke toan Vidt Nam va chuan mtfc ke toan qu5'c te. Bai vie't nay dtfa ra nhffng diem han che khi ap dung thtfc te'hach toan tai san cd'dinh htfu hinh (TSCDHH) cho cac doanh nghiep (DN) hoat dpng tai Viet Nam theo Thong ttf 200, tff do dtfa ra giai phap nham hoan thien chuan mtfc va ch§' d6 k6' toan hach toan TSCD.
Tiif khoa: Thong ttf so' 200/2014/TT-BTC ngay 22/12/2014, chuan mtfc ke toan Viet Nam, chuan mtfc ke toan qud'c te', tai san cd' dinh hffu hinh.
1. Danh gia Chuan mtfc ke'toan va Che do kg' toan Vi^t Nam hien hanh ve giao dich mua tai san c6' dinh hffu hinh
Thong ttf 200 htfdng dan ke'toan doanh nghiep cdn CO nhieu noi dung ve TSCDHH mSu thuIn vdi quy dinh cua cac chuan mtfc ke' loan Viet Nam va quo'c te'.
Thd nhdt. Thong ttf 200 quy dinh nhffng TSCDHH CO ke't ca'u doc lap, hoac nhieu bo phan tai san rieng le lien ke't vdi nhau thanh mot he thd'ng de cOng thtfc hien mot hay nhieu chffc nang; ne'u thie'u mot bo phan bat ky nao thi ca he tho'ng khong the hoat dpng dtfdc; ne'u thoa man dong thdi ca 4 tieu chuan dtfdi day, thi dtfdc coi
3 2 4 So 6 - T h a n g 4/2019
la TSCD: ch5c chSn thu dtfdc ldi ich kinh te trong ttfdng lai tff viec sff dung tai san do; nguydn gia tai san phai dtfdc xac dinh mpt each tin cay; co thdi gian sff dung tff 1 nam trd len; cd gia tri theo quy dinh hien hanh. Trtfdng hop, mot h6 th6'ng gom nhieu bp phan rieng le lien ke't vdi nhau, trong dd m6i bp ph|n ca'u thanh cd thdi gian sil dung khac nhau va neu thieu mot bo phan nao do ma ca he tho'ng vln thffc hien dtfdc chtfc nang hoat dpng chinh cua no nhffng do yeu cau quan ly, sff dung TSCD doi hoi phai quan ly rieng tifng bo phan tai san va mdi bd phan dd ne'u cilng thoa man dong thdi 4 tieu chuan cua TSCD thi dtfdc coi la mot TSCD hffu hinh ddc lap.
Nhtf vSy, quy dinh ghi nhan TSCD hffu hinh theo Thong ttf 200 qua cu the. Chuan mtfc ke toan quoc te (IAS) sd 16 - "Nha xtfdng, may mdc, thie't bj'"khong quy dinh cu the each thffc xac dinh tieu chuan ghi nhan TSCD hffu hinh ma doi hdi doanh nghiep phai xet doan khi ^p dung tieu chuan ghi nhSnTSCD hffu hinh, cho tffng trtfdng hpp cu the Docacquy dinh cua Thdng ttf 200 klidng phii hdp v^ilAS 16 nen Eren thtfc te viec ap dung cac tieu chuan de ghi nhan TSCD hffu hinh theo 2 loai chi phi ban dau va chi phi phat sinh sau ghi nhan ban dau CO stf khac nhau giffa cac doanh nghiep.
Thdhai, xac dinh nguy6n gia TSCD hffu hinh chu'a phu hdp vdi IAS 16 - "Nha xtfdng, may moc, thiet bi" nSn chffa thtfc hien thd'ng nha't trong thtfc le, SO vdi IAS 16, cdn cd cac han che sau:
+ Nguyen gia TSCD hffu hinh theo Thdng ttf 200 cdn thie'u mot ye'u to' theo IAS 16 la:
"Nguyen gia phai bao gom ca cac khoan chi phi Ifdc dnh ban dau do pha huy, dieu chuyen va khdi phuc vi tri, mat bang dat TSCD hffu hinh, de thtfc hien nghia vu ma doanh nghiep phai thtfc hien khi dau ttf, mua sam TSCD hffu hinh, dd cung la kei qua ciia viec sff dung TSCD hffu hinh, trong mot giai doan nha't dinh". Tuy nhien, cac chi phi nay theo Thdng ttf 200 lai dtfdc phan anh vao TK 352-Dtf phdng phai tra, bao gom cic khoan chi phi hoan nguydn mdi trtfdng, chi phi thu dpn, khdi phuc va hoan tra mat bang. Day )a stf nham lan, vi neu dtf phdng phai tra thi cac khoan chi phi nay khong dtfdc ghi nhan vao nguyen gia TSCD de idiau hao thu hdi dan vo'n, nham tao ra ngudn Itfc
^i DN thtfc hien nghTa vu nay.
Tren thtfc te, mac du chtfa quy dinh va'n de nay nhtfng nhieu DN da tfdc tinh cac chi phi tren, khi xac dinh nguydn gia TSCD hinh thanh do dau tif, mua sam cho phu hdp vdi IAS 16. Vi du: Mdt s6 doanh nghiep ntfdc ngoai trong cac khu cdng nghiep, khu che xua't da tfdc tinh cac chi phi pha lifly, dieu chuyen va khdi phuc lai mat bang dtf kidn se phat sinh, khi he't thdi han hoat dpng theo quy dinh cua phap luat, de tinh vao nguyen gia TSCD hffu hinh ngay tff khi dau ttf, mua sa'm cac tai san nay. Mdt so' doanh nghiep khai thac tai nguyen nhtf diu khi, phai thtfc Men pha huy gian
khoan dau, khdi phuc lai vi tri dat gi^n khoan tren bien, sau mpt thdi gian cho phep dffpc khai thac dau.
Do chtfa cd cd sd phap ly nen viec thtfc hien con cd .sff khac biet giffa cdc doanh nghidp, cung nhtf giffa cac doanh nghiep ki^m toan khi tff vS'n cho khach hang va trong qua trinh kiem tra, thanh tra ciia cac cd quan Nha ntfdc ve va'n de tren. Do chi phi pha huy, dieu chuyen va khdi phuc vi Eri mat bang dat tai san phat sinh ra't ldn va la nghla vu bat budc doanh nghiep phai thtfc hien khi dau ttf, mua sSm TSCD hffu hinh hoac khi la ke't qua cua vide sff dung TSCD hffu hlnh. Vi vay, can xem xet de chinh sffa cac quy dmh nay, de cd cd sd phiip ly cho cac doanh nghiep xac dmh va phan anh dting nguyen gia TSCD hffu hinh cung nhff chi phi SXKD la het sffc can thie't.
Thd ba. nguydn gia TSCD theo Thdng ttf 200 cdn thie'u npi dung phai ghi giam nguyen gia, dd la cae khoan tien phat vi pham hdp ddng kinh te ve ban chat lam giam gia tri ben mua TSCD phai thanh toan. Tren thtfc te, trong quan he mua - ban, cac vi pham hpp ddng kinh te co the xay ra va bdn mua phai thu cua ben ban mdt khoan tien phat. Trong quy dinh dd'i vdi ke'toan mua hang tdn kho cd cho phep ghi giam gia tri hang mua dd'i vdi cac khoan ti^n phat vi pham hop ddng kinh td', ma ve ban cha't la Iam giam gia tri bdn mua hang phai thanh toan. Tuy nhidn, quy dinh nay chtfa dtfdc hffdng dan cho vide xac dinh nguyen gia khi mua TSCD.
Thd tu, Thdng ttf 200 quy dinh: "Trffdng hdp mua TSCD dffdckem thdm thie't bi, phu tiing thay the thi phai xac dinh va ghi nhan ridng thid't bi, phu tiing thay the' theo gia tri hdp ly. Nguyen gia TSCD dffdc mua ia tong cac chi phi lien quan trtfc tie'p tdi viec dffa tai san vao trang thai san sang sff dung, trff di gia trj thie't bi, phu tung thay the". Quy dinh nay khdng ro rang va khdng kha thi khi thffc hidn, vi chffa eo htfdng din ve gi^ tn hdp ly thid't bi, phu tiing thay the'dffdc cho kem khi mua TSCD. Nhieu trffdng hdp, vide tach cae hang cho kem la khdng can thid't, eu the nhtf trong trtfdng hpp mua xe hdi dffdc cho kem vd xe hoac mpt so'phu tung thay thd'. Dong thdi, Thdng tff 200 chffa cd hffdng dan
So 6-Thdng 4/2019 325
xac dinh nguyen gia TSCD trong cac trtfdng hdp dtfde khuye'n mai, cho, tang cac dich vu lien quan dd'n tai san mua nhtf mua xe hdi nhtf dtfdc khuyd'n mai chi phi bao dtfdng trdng mdt sd'nam nhat dinh, ngoai nghla vu bao hanh thdng thtfdng. Nghiep vu nay, chi cd htfdng dan cho ben ban hang ma chtfa htfdng dan cho ben mua hang.
Thd nam, chffa cd quy dinh ve dtfng ghi nhan TSCD hffu hinh Erong trtfdng hdp TSCD hffu hinh khdng mang lai ldi ich kinh td' trong ttfdng lai ttf vide sff dung hoac thanh ly cho phu hdp vdi IAS sd 16.
Trdn thtfc td', cd khdng it cac doanh nghidp dau ttf, mua sam TSCD khdng cd hieu qua va tham chi nhieu TSCD hffu hinh mua ve khdng sff dung dtfdc, do vay, can bo sung quy dinh nay, de vdi cac TSCD hffu hinh khdng mang lai ldi ich kinh te' trong ttfdng lai, do sff dung hoac thanh ly thi doanh nghidp phai ghi giam TSCD hffu hinh va phln gia tn con lai cua TSCD nay phai hach toan vao chi phi khac (ghi Nd TK 811) coi nhtf mdt khoan td'n tha't, de' dam bao nguyen tac ke' toan than trpng. Tff dd, cac thdng tin tren BCTC mdi phan anh dung dan gia tri TSCD hffu hinh, thtfc trang va hieu qua cdng tac dau ttf, mua sSm va sff dung TSCD hffu hinh cua cac doanh nghiep.
2. Mdt s6' giai phap nham hoan thien Chuan mtfc va Che'do ke'toan hidn hanh vi giao dich mua Tai san cd'dinh hufu hinh t^i Vidt Nam
D^ dam bao cho viec kd' toan cac giao dich mua TSCD hffu hinh dffdc thffc hien mpt each day du, chinh xac, minh bach va dd dang cho ngffdi lam ke' toan, cho DN thi ydu eau hoan thien cac quy dinh trong Chuan mu'c kd' toan ed lien quan va trong Chd' dp kd' toan la rat can thie't. Chuan mtfc ke'toan Viet Nam cung nhtf Chd'do ke toan can tiem can hdn, hda hdp hdn vdi cac Chu^n mtfc ke toan qud'c td'. Cae quy dinh ve hach toan giao dieh mua TSCD hffu hinh cd stf khac biet, han che' hay chtfa de cap de'n nhtf da phan tich 6 tren can dtfdc xem xet dieu chinh trong dieu kidn thffc te' tai cac DN Viet Nam.
Ben canh viec xem xet dieu chinh, bo sung cac quy dinh ve hach toan, DN cung can phai hoan thien mpt so' npi dung sau:
Mot Id hodn thien hi thdng thong tin kitodn tdi sdn cd'dinh hdu hinh
- Hoan thien he thd'ng chffng tff ke toan TSCDHH
Chffng tff kd' toan la cd sd de thffc hien ghi sd ke toan, la cdng cu phuc vu cho cdng tac quan ly cua cac nha quan tri. Bdi vay, cac chffng tff phai dtfdc ghi chep mdt each dly du, chinh xac. Ve TSCDHH, doanh nghiep can hoan thien he tho'ng tren phffdng dien:
Can cff vao danh muc chtfng tff do che' do hffdng dSn, vao dac did'm hoat ddng cua doanh nghidp de' quy dinh rd rang, tranh Einh trang nhan vien kd' toan quen hoac co tinh khdng 13p do khdng xae dinh dtfdc tam quan trpng hay do chtfa cd kinh nghidm trong cdng vide.
Doanh nghiep thtfc hidn thd'ng nha't bieu mSu sff dung chtfng Etf, dam bao ghi chep day du cac thdng tin yeu cau trdn bi^u mau da chpn, cac bien ban phai dffdc thffc hien day du, dung quy trinh thu tuc. Hdn nffa, cIn chu trpng de'n viec hoan chmh bd ehffng ttf lidn quan de'n TSCDHH hlnh thanh da dl vao hoat ddng lau ma van chi hach toan theo gia tam tang, khdng cd du thdng Ein dd' vao sd, the TSCDHH, phan anh nguyen gia ciing nhtf thtfc hidn trich kha'u hao vao chi phi trong ky kh6ng dffdc xac dinh.
- Hoan thien tai khoan kd'toan TSCDHH Hidn nay che' dd lidn quan dd'n TSCD trong doanh nghiep phai tuan thu 4 chuan mtfc ke toan:
VAS 03, 04, 05 va 06. Kd' toan can nam vSng nguydn tae hach toan cho cac tai khoan de phan anh chinh xac bie'n ddng eua eae dd'i ttfdng. Chiing tacd the gop ca 4 tai khoan cap 1 (211,212,213, 217) thanh 1 tai khoan co ten la TSCD va se co 4 tai khoan cap 2 de phan anh TSCDHH, TSCD thue tai chinh, TSCD vd hinh va bat ddng san de' dam bao stf ddn gian, thuan ldi tie't kiem trong qua trinh hach toan.
- Hoan thidn he thd'ng so ke toan TSCDHH The TSCD la cdng cu phan anh toan bp cac thong tin cd ban lien quan de'n TSCD nen trdn do phai phan anh dtfdc day du ndi dung: thdi gian d\S kie'n sff dung cija tai san hoae ty Id trich khau hao
326 So 6-Thang 4/2019
hang nam, phtfdng phap tinh kha'u hao, gia tri con lai. Be thtfc hidn td't cdng tac ke toan ehi tiet TSCDHH thi ngay tff khau lap the TSCDHH ke' toan phai thtfc hidn dtfdc day du va chinh xac.
Toan bO the cin phai dtfdc bao quan tap trung, di/dc phSn chia sSp xe'p theo tffng khoan muc, tfl-ng loai TSCDHH.
Hai Id hodn thiin viSc sd dung cdng nghi thong tin trong cong tdc ke todn tdi sdn cd dinh Wu hmh trong cdc doanh nghiep hien nay
ifrg dung cdng nghd tin hpc vao cdng tac kd' toan CO y nghia quan trpng trong vide nSng cao chat Itfdng thdng tin kd' toan ndi ridng va hieu qua quan Iy ndi chung. So vdi ke toan thu cdng, viec ting dung cdng nghd tin hoc vao cdng tac ke' toan the hidn cae tinh nang tfu viet sau:
- Cung ca'p thdng tin mpt each nhanh chdng, chinh xac, kip thdi, dap ffng yeu cau quan ly.
- Tie't kiem hao phi lao ddng cho eong tac hach toan, dam bao cdng tac ke^ toan hieu qua hdn do cac phan mem da ttf ddng xff ly, tinh toan, ghi sd' va lap bao cao.
- Thuan tien cho vide tim kid'm sd' lieu, kiem tra, ddi chie'u va phat hien sai sdt.
- Giiip cdng tac bao quan, Iffu trff tai lieu ke toan dffdc thuan ldi va an toan. Ke' toan TSCDHH trong cac doanh nghiep la phan hanh cd khd'i lifcfng nghiep vu khdng ldn nhff hang tdn kho hay von bang den nhtfng lai da dang, phffc tap lien quan dd'n nhilu bp phSn, nhieu phan hanh khac nhau trong doanh nghidp. Y nghia eua viee ffng dung cdng nghd tin hpc cho phan hanh nay thd' hiSnro nha't d cac ndi dung sau:
- Hd Erd doanh nghidp theo ddi, quan ly TSCDHH d tffng bp phSn sff dung theo ttfng nhdm, loai TSCDHH cu thd" ma khdng vi pham nguyen t2c hieu qua trong kd' toan.
- Hd trd doanh nghiep trong khau quan ly cac chi tieu danh gia TSCDHH. Vdi hd trd cua phan mem kd toan, nhan vien ke' toan chi can cap nhat cac sd'lieu lidn quan dd'n xae dinh va dieu chinh nguyen gia khi dffa TSCDHH vao sff dung, Khi cd nhffng thay doi ve kd't cS'u TSCDHH nhff trang bi thdra hoac thao dd bdt, khi sffa chffa nSng ca'p.,.
- Hd trd ke'toan trong vide md sd, the chi tie't cung nhff lap cac bao cao tai chinh va bac eao quan tri, eung ca'p kip thdi, chinh xac tinh hinh va stf bie'n ddng cua TSCDHH ca vl hidn vat va gia trj, phtic vu nhu can quan ly.
- Khi ffng dung edng nghe tin hoc cho phan hanh k^ toan TSCDHH ndi rieng va cho cdng tdc kd' toan cua toan doanh nghidp ndi chung, eae doanh nghiep can ehu y cac nguyen tac ed ban sau:
- Phan mem ke' toan sff diing phai la hdp phap, khdng vi pham ban quyen.
- Phan mem ke'toan sff dung phai la khoa hoc va hdp ly, tren sd sd Luat Kd'toan, phu hdp vdi chuan mffe ke'toan va cac ehd'dd chinh sach tai chinh ke' toan cua Nha nffde.
- Phan mem kd' toan sff dung phai phii hpp vdi dac die'm, dilu kien, hoan canh eu the cua tffng doanh nghidp.
- Phan mdm kd'toan sff dung phai quan tridt nguyen tac tie't kiem va hieu quan •
TAI LIEU THAM KHAO:
1- lASl, 16 36 38.
2 BS Tdi chinh (2006), Che'dd ki todn DN, theo Quye't djnh sd 15/2006/QD-BTC.
3. Bg Tdi chinh (2009), Hudng ddn s^a dSi, bd sung Clw'do kS'todn DN, theo Thong tU .w'244/2009TrT-BTC.
-i- Bd Tai chinh (2014). Chi do ke todn DN, theo Thong tU 200/2014/TT-BTC.
5. Bd Tdi chinh. 26 CMKT Viet Nam (2001-2005).
So 6-Thang 4/2019 327
Ngay nhan bai: 21/3/2019
Ngay phan bidn danh gia va su'a chi?a: 31/3/2019 Ngay cha'p nhSn dang bai: 10/4/2019
Thong tin tdc gid:
ThS. TRAN THI HONG VAN Khoa Kd'toan
Trifdng Dai hoc Kinhte'- Ky thuait cdng nghiep
COMPLETING VIETNAM'S CURRENT ACCOUNTING STANDARDS AND ACCOUNTING REGIME
ON TANGIBLE FIXED ASSETS
• Master, TRAN THI HONG VAN Faculty of Accounting
University of Economics - Technology for Industries
ABSTRACT:
Circular No. 200/2014/TT-BTC on guidelines for accounting regime for enterprises was issued by Ministry of Finance on Dec 22, 2014. In which, this circular provides accounting guidelines on tangible fixed assets accounting practices. However, this circular still has some shortcomings, contradicting with Vietnamese accounting standards and international accounting standards. This article presents limitations related to tangible fixed assets accounting practices according to the circular, thereby proposing solutions to complete the accounting standards and accounting regime on fixed assets.
Keywords: Circular 200/2014/TT-BTC dated December 22, 2014, Vietnamese accounting standards, international accounting standards, tangible fixed assets.
328 So 6 - T h a n g 4/2019
