TAP H i CONG TIlTdNG
LO TRINH AP DUNG IFRS TAI VIET NAM:
cof HOI VA THACH THLfC
• N G U Y I N ANH HONG
T 6 M TAT:
Vdi muc tidu hoan thien khudn khd phap t\' trong linh vUc kd' toan. tao dffng cdng cu qudn ly hieu qua, day manh phdt trien nen kinh le cua dd't nffdc, ddng thdi dUa kd' lodn Vidt Nam tid'n gan hdn vdi sUphal Irien ciia Kd'loan irdn the gidi. Bp Tdi ehinh da ban hdnh Quyet dinh sd345/QD- BTC ngay 16/03/2020 ve viec Phe duyet De dn dp dung chuan mUc Bdo cdo tdi chinh tai Vi?i Nam vdi Id trtnh dp dung Chuan mUc Bdo cdo tai chinh qudc te' (IFRS) mdt cdch cu thd. Bdi vid'l se ldng hop. phdn tich mdl so' nhiJng cd hoi vd thach thd'c dd'i vdi cdc doanh nghiep (DN) cua Vidl Nam trong Id trinh dp dung IFRS.
Tff khoa: Chud'n muc bdocdo tai chinh qud'c te (IFRS), doanh nghidp, ke todn.
1. D$t vSndd
IFRS la mot bd chuan mu'c kd' loan dUOc ihie'l ke \d phdt trien bdi mpl id chUc ddc lap. phi ldi nhuan dUdc gpi la Hdi ddng chudn mu'c Kd' todn qud'c le (lASB). IFRS ra ddi cung ca'p mpl khudn khd qud'c le ve cdch lap \a irinh bd\ bdo eao lai chinh cho cdc cong ly dai chiing. IFRS lap trung vao cac hffdng dan. didn giai chung nha'l ve cdch lap bdo cdo lai chinh hOn la thid'i lap cdc quy tde lap bdo edo ngdnh cu the. Bd chuan mffc qud'e id' IFRS ed lhe \em la sU Ihay ddi \ e chua'n mu'c kd' lodn ldn nhd'l trong thdi dai. Id mdl dieu hd'i sd'c can Ihid'l dd'i vdi cac cdng ty ldn cd cdc chi nhdnh lai cac qud'c gia khde nhau. De'n nay IFRS da ird ihanh ngdn ngu" kd' loan chung phd bid'n nha'l iren loan cdu.
\'di muc tieu hodn thidn khudn khd phdp ly nong ITnh viic ke' lodn. lao dUng edng eu quan iy hieu qua. day manh phai trien nen kinh te cua da't nUdc. ddng thdi dffa ke' todn Vidt Nam lid'n gan hdn vdi sff phal inen cua ke'loan tren the'gidi. Bp Tdi chinh da ban banh Quye'l dinh sd' 345/QD- BTC ngay 16/0.^/2020 ^c vide Phd duyel De dn dp dung chuan mUc Bdo cdo tai chinh iai N'iet
Nam. Vdi de an nay. Bp Tdi chinh da dUa ra 10 irinh dp dung IFRS vdi li^ng md'c thdi gian vd nOi dung cong viec IUdng dd'i cu the ddi vdi cdc Ioai h'mh DN khde nhau.
2. LO trinh ap dung IFRS d Vidt Nam De dn dp dung chuan muc bdo cdo ldi chinh lai Viet Nam theo Quye't dinh sd 345/QD-BTC dUdc ban hdnh ngdy 16/03/2020 dd dUa ra lp tnnh de Viel Nam Iridn khai dp dung IFRS vdi 3 giai doan theo Iffng mo'c thdi gian, npi dung eu the: (Xem Bdng).
Tinh dd'n thdi diem hidn nay, npi dung Xay dung va ban hanh De dn dp dung chud'n mUc bdo cdo tai chinh tai Viet Nam trong giai doan chuan bj dd dupe ihUc hidn va dUdc Bd Tdi chinh thdng qua,
3. Cd hOi va thach thffc
Theo Kd't qua thd'ng ke cua IFRS.org, dd'n Ihdng 4/2018 co 144 qud'c gia va vung Ianh thd (87%) trong 166 qud'c gia va viing Ianh thd dUdc khao sal da bat budc sff dung ehua'n mUc IFRS.
Phan ldn trong nhdm 22 qud'c gia vd viing lanh thd cdn lai da cho phep hodc dang irong Id trinh trien khai dp dung IFRS. trong dd cd Viet Nam. Trong bd'i cdnh IFRS trd nen phd bidn ihi Viet Nam cung da budc dau dffa ra dffdc Id innh dp dung IFRS
240 So 7 - Thang 4/2020
KE TQAN K I E M TOAN
Bang. Lo trinh a p dung IFRS d Viet N a m Glai d o ^ chu^n b|
T h d l ^ ! N ^ 2 0 2 0 - 2 0 2 1 Nam 2022 - 2025 Sau nam 2025
N$i dung
1. Xdy dyng va ban hanh De an ap dyng chuan myc bao cao lai chlnh lgi Viet Nam.
1. Bp Tai chinh khuyen khich cac DN '<
CO nhu cau va du nguon nhan li/c, thdng bao cho Bp Tai chinh trudc khi tu nguyen ap dung IFRS.
1. Bd Tai chinh can cu nhu cau. kha nang sdn sang cua cac DN va tinh htnh Ihuc te, quy dmh phuong an, Ihdi die'm bat budc ap dung IFRS dd ISp bao cao tai chinh.
2. Dich thudt, soal xet.
xay dung va ban hanh ban djch IFRS sang tieng Viet, ddng thdi trinh cap cd thim quyen ban hanh van ban quy pham phap ludt ve each IhUc ap dyng IFRS,
2. IFRS dupe ap dyng de lap bao cao tai chfnh hop nhat ddi vdi, cac cong ty me cua lap doan kinh te nha nudc cd quy md Idn hoae cd cac khoan vay dupe tai tro bdi cac dinh che tai chinh qudc te, cac cdng ly me la cong ly niem yet, cac cong ly dai chung cd quy md Idn la cong ty me chua niem yet va cac cdng ty me khac
2, IFRS duoc ap dung de lap bao cao tai chinh hgp nhat ddJ vdi: cac cong ty me cua tap doan kinh le nha nuoc cd quy md ldn hoae co cac khoan vay dUdc lal trp bdi cac dinh che lai chinh qudc te, cac cdng ly me la cong ty niem yet, cac cdng ty dai chung cd quy md Ion la cdng ty me chua niem yet va cac cong ty me khac.
3. Dao tgo nguon nhan lyc. quy trinh trien khai cho cac DN
3. IFRS dupe apdung de lap bao cao ' 3, IFRS dupe apdung de lap bao cao tai chinh rieng ddi vdi DN cd 100% \ tai chinh rieng doi vdi DN cd 100%
vdn dau IU trye tiep nudc ngoai la i vd'n dau tu Iryc liep nudc ngoat la cdng ty con cua cdng ty me 6 nuoc j cong ty con cua cong ty m? d nudc ngoai, ngoai.
ridng. Vide dp dung IFRS se md ra mdt cd hdi phat iricn. ddng Ihdi cung mang lai nhffng thach ihUc nhd'l dinh cho ke' todn ndi ridng va sU phat trien cua cac DN ndi chung.
3.1. Cfi hgi khi dp dung IFRS
Tint nhdi. Vide dp dung IFRS se danh da'u bffdc chuyen minh ldn cua ke' todn Vidl Nam, thuc dd'y ke lodn Viet Nam phdt trien tidm can hdn vdi sff phdi cridn eua kd'loan trdn thd'gidi. Viec dffa ra Id trinh se giup ede DN hoat ddng tai Viet Nam cd djnh hudng phdt irien phu hdp. ddc bidt la phal iridn dpi ngu ke'loan. Ke loan VieiNam eho tha'y sUchiing lai khd lau so vdi td'e dp phal trien eua ke lodn thd'gidi khi bdo cdo tdi chinh cua cdc DN lai Vidl Nam hien vdn dang dp dung theo Chuan niUc kd loan Viel Nam (VAS) dUde Bp Tai chinh ban hdnh thanh 5 ddt. tCf nam 2001 de'n nam 2005 vdi 26 chua'n mffc.
Vdi sff thay ddi ve the chd' kinh Id' trong nUdc khi gia nhap cac id chffc kinh te' thd' gidi va sff thay ddi trong he thdng IFRS trong giai doan hien nay, VAS da bpe Ip nhieu tdn tai, dac bidl Id nhu'ng giao djch ciia nen kinh td' thi trUdng mdi phal sinh chUa dUdc \*AS giai quye't tha'u ddo. Viec ghi nhan va
Nguon- Tac gui tcing hcrp
ddnh gid tai sdn, np phai tra theo gid tri hdp ly, ghi nhan tdn tha'l tdi san. viec ke'todn cac cdngeu tdi chinh phdi sinh cho myc dich kinh doanh va phdng ngUa rui ro... chUa dUdc VAS hUdng dan cu the.
Trong khi dd, IFRS vdi nhu'ng ebua'n mUe ve xdc dinh gia tri hdp ly se cho phep DN va ngUdi su"
dung bao cdo tai chinh cd cai nhin hdp ly vd xac thffc hdn ve linh hinh tai chinh. boat dong va gid tri hidn lai ciia DN.
Thd bed, viec dp dung ngdn ngU kd' todn loan eau IFRS giup cdc giao dieh tdi chinh qudc id giam thieu chi phi va lang iinh minh bach, qua dd nang eao dffde cha'l Iffdng quan tri va thdng tin, Ddng thdi. DN CO the gia ldng Ipi nhuan nhieu hdn, ihu hul dau tu, md rpng ed hpi hdp ldc kinh doanh. Ap dung IFRS se giup cho cdc dd'i lac. eac nhd dau tff, dac biet la cac nha dau tU nffdc ngoai, cd the llm hidu, so sanh, danh gia cdc ihong lin ldi chinh ctia ddn \! theo ciing mdl ngdn ngU. chuan mUc chung cua qudc te de tff dd cd the dua ra cac quyd't dinh kmh doanh hay dau lU mot each phu hop. Thffc le.
dd tid'p can dffdc cac ngudn vd'n trdn thi trUdng vdn quoc Id' thi viec lap va trinh bay cdc Mo eao tai chinh Iheo IFRS gan nhff Id mdl yeu ciiu bdt buoc.
So 7 - T h a n g 4/2020 241
TAP » j CONG THIfONG
Viec dp dung IFRS, DN cd thd de dang so sanh.
danh gid cdc hoal ddng \d linh hinh tai chinh ciia hp mdt cdch chinh xac hdn. Qua dd. hp cd the \ a \ dUng edch nhin sau sdc hdn \e khdch hang, nha cung cap cung nhu ddi thii eanh tranh —ddc biet la da sddd'i thu ddn ti^ eac qude gia da dp dung IFRS.
Didu nay se la tidn dd dd cdc DN cua Viet Nam hda nhap, viJng bffdc hdn tren sdn choi kinh le'cua khu vUc vd qud'c le'.
Thd ba, ngdn ngii ke' todn todn cau IFRS giiip cho kd' todn Viet Nam tim dUdc tid'ng ndi chung vdi Kd' loan qud'c Id', qua dd giup cho ngudn nhdn lUc ngdnh dich vu ke' loan cua Viet Nam ed cd hpi phat trien cd hdi nghe nghidp cua minh, tang kha ndng diich nghi vdi cdc mdi trUdng ldm vide tai cac qud'c gia khde nhau tren the'gidi. ThUc tehien nay cung cho tha'y, d Vidi Nam cd rat nhieu cd sd dao lao ngdnh nghe Ke' loan. Vdi ngudn cung kd' lodn ddi dao nhUhidn nay. nd'u vide apdung ngdn ngff ke'todn loan cau IFRS thanh cdng. Viet Nam hoan loan cd the xud't khau lao dpng ke' loan cho cdc nUdc irong khu vUc va qudc id'.
3.2. Thdch thtfc khi dp dung IFRS Thd nbd't, IFRS tUdng dd'i phUe tap va khd hieu dd'i vdingUdi sffdung, ngay cd vdi nhffng nen kinh id phal trien. Qua trinh hinh thdnh \d phdt iricn eua IFRS soan thao. phdi trien bdi Uy ban Chuan mUc Qudc td - lASC \a Hdi ddng Chuan mUc Kd' lodn Qud'c l e - lASB. Tie'ng Anh Id ngdn ngUdupc su" dung chinh ihUc IFRS. Mdt trong nhflng rao can yong viec trien khai dp dung IFRS la kha ndng doc hieu vd dp dung cua dpi ngu ke'toan tai Viet Nam Phan ldn cde DN d Vidl Nam deu cd quy md vffa
\a nhd den sieu nhd. doi ngu ke todn lai DN da sd chUa dUdcdaolao va lie'p can chinh quy \di IFRS.
Ngodi ra. IFRS cting yeu cau ngUdi ldm cdng Lie kc loan phai am hieu sau hoat dong ciia DN.
nd'm bat. phan tieh thdng tin de cd the ghi nhdn nghiep \u theo dung "ban cha't hPn hinh thUc".
\'icc dp dung diing cdc phUPng phdp hach loan phii hdp. cdc >eu cau trinh bay va thuye't mmh theo IFRS cd the ddi hdi phai ghi chep thong tm nhieu hcfn, ehi lie'l hPn. Dieu nay cd thd lam cho khdi lupng cdng viec lang ldn va can nhieu ke'loan giai quyei cong viec hPn hodc can phai cd dpi ngu kd' lodn cd ndng lUc tnnh do cao hdn.
Vi \'d\. trong Id irinh dp dung IFRS dffdc Bd Tdi chinh dUa ra trong Quye't djnh sd 345/QD-BTC
\ c \iec Phd du>cl De dn dpdung ehua'n mffe Bao edo lai chinh tai \'idt Nam. trong giai doan iff
nam 2020 dd'n sau ndm 2l)l>. \icc khuydn khfch va bat bupc ap dung IFRS dc ldp bao cao tdi chinh dUdc nha'n manh vdo "nhu cau". 'khd ndng" va tinh hinh thuc te tai eac DN cd quy md ldn. Dd Id cac cdng t\ me eua tap doan kinh td' nhd nffdc cd quy md Idn hoiic cd cdc khodn vay dUdc tai trd bdi cac dinh che' tai chinh qud'c id', cac cong ty me la cdng ty niem yd't. cdc cdng ly dai chung ed quy md ldn la cdng t}' me chUa nidm ye't vd cae edng ty me khac hay cdc DN cd 100%
vo'n dau Ifftrffc tid'p nffdc ngoai la cdng ty con ciia cdng ty me d nffdc ngoai.
Dd'i vdi cac DN thuoc mpi ITnh vffc, mpi thanh phan kinh le' khde (tri^ DN sieu nhd). Bd Tai chlnh hffdng tdi dp dung chuan mffc Bdo cdo tdi chinh Viet Nam thdng qua vide se ban hanh chuan mUc bao cao tai chinh Vidl Nam ti^ sau ndm 2025, NhU vay. sau ndm 2025. IFRS vd ehua'n mUc bdo cdo tdi chinh Vidl Nam van tdn tai song song do gdp phai vu'dng mac vd dac thu ciia cde DN trong nen kinh te'. Tuy nhidn. dieu nay dffdc xem la phi hdp vdi bo'i canh nen kinh te'cua Viet Nam.
Thtf hai. vide dp dung IFRS yeu cau DN can phdi cd mdt he thd'ng cdng nghd thdng tin du manh de hd trd viec ihu thap. xu; ly va trinh bay thdng tin tai chinh tff ta't ca cdc phong ban trong npi bo DN, tham chi ca thdng tin ben ngodi DN. Hidn lai trdn thi irffdng, cd ihd' ap dung nhieu cdeh khde nhau nhUng gidi phdp hoaeh dinh ngudn lUe DN ("ERP") cd the xem id mdl trong nhflng gidi phdp IUdng dd'i hidu qua, mpi ehflc ndng eiia DN dfldc lieh hdp lai trong mdt he ihd'ng may tinh duy nh5ii dd de theo ddi hdn. Tuy nhien khdng phai DN ndo cung dii kha nang, dii trtnh dp dd trien khai h?
Ihd'ng cdng nghe thong tin dong bo nhu vay nhat la dd'i vdi mot nen kmh td' dang phdt tridn vdi mpl hd Ihd'ng gdm nhieu DN cd quy mo vfla, nho vd sidu nho nhud Viet Nam hidn nay,
4. Ke't luan
Viec ban hdnh Dd an dp dung ehuan mUc bdo cao tdi chinh tai Viet Nam vdi nhflng 16 trinh cu the trong vide dp dung loan bp hay tffng phdn c6 didu chinh phii hdp vdi Vidt Nam ghi nh|n nhffng cd' gdng va no lUc cua Bd Tdi chinh irong viec hoan thien khudn khd phdp iy ve tai chfnh, kd loan, tao dffng cdng cu quan ly hieu lffc hidu qud cdng tac quan iri. dieu hanh quan iy DN, ddng thdi da'y manh c^dng idc quan l>, gidm sdt eiia cdquan nha nfldc ddi vdi cdc DN trung giai doan phdt trien kinh td' mdi ciia da'l nudc.
242 So 7-Thang 4/2020
KEIOAN KIEM TOAN
Vi?c chi ro lp trinh dp dung IFRS se giup cac Nam trong tirng giai doan cu the. Ben canh dd. Bo [)N Viet Nam cd dinh hirdng d^ chuan bi nguon Tai chinh cung can pho'i hdp \di cac cd quan nha luc Ke loan trong tUdng lai. Tuy nhien, do IFRS nudc, cac hoi nghe nghiep, cac to chu'c khac hd van Iiep tuc van dong va thay doi trong qua trinh trd, khuyen khich tao dieu kien ihuan Idi cho cac dp dung tren the gidi, nen Bp Tai chinh can tiep DN ap dung IFRS thong qua nhu'ng van ban hudng tuc phoi hop vdi cdc ban, nganh, cac to chu'c, DN din cu the, chi liet hdn de IFRS nhanh chdng dddc de lien tuc cd nhffng thay dpi phu hdp vdi 'Viet trien khai thUc hien d cac DN •
TAI U ? U THAM K H A O
\.https://wwn:pwc.cotn/vn/vn/pnb!iiation.l/vielnant-publications/ifrs-yas.hinti
2. itllpst/Aletsoiireing.eilu.vn/piiblic/lie-loan-kietn-toan/ifrs-cac-chuan-iniic-bao-cao-lai-chinh-qiioc-te.htntl 3. Le va TrUdng -FCCA, CPA Australia Dmh Minh Tuan - ACCA, Cong ty TN'HH EmM & Young Viel Nam.
Ap tiling IFRS d Viel Nam - Co hoi va ihach thiic. link: htip//ifrsvietnain.vit/lin-titc/ngbien-cnit-trito-iloi-72/up- dung-ifrs-o-viel-nain-co-hoi-vii-thach-thuc-lSO.hitni
4 BO TSi chlnh (2020), Quyet dinh so 345/QD-BTC. Phe duyel De tin dp dtins chuan ititic biio cao liii chinh tin Viet Num. ban hdnh ngdy 16 Ilidng 03 nam 2020.
Ngay nhSn bai: 18/3/2020
Ngay phan bi^n danh gii va siifa chiia: 28/3/2020 Ngay cha'p nh§n dSng bai: 8/4/2020
Thong tin liic giii ThS. NGUYEN A N H HONG
Khoa K6' toan, Trtfdng Dai hpc Kinh te - Ky thuSt cong nghiep
THE ROADMAP OF APPLYING THE IFRS IN VIETNAM:
OPPORTUNITIES AND CHALLENGES
• Master. NGUYEN ANH HONG Faculty af Accounting,
Universit/ of Economics - Technology for Industries
ABSTRACT:
In order to perfect the legal framework in the field of accounnng, creal an effecuve management tool, promote the country's economic development, and also bring Vietnam's accounting field closer to the development of intemational accounting field, the Ministry of Finance of Viemam issued Decision No. 345 / QD-BTC dated 16/03/2020 on approving the scheme on application of financial reporting standards in Vietnam with a specific roadmap to apply Intemational Financial Reporting Standards (IFRS). This article summarizes and analyzes some opportunities and challenges for 'Viemamese enterprises when implementing the roadmap of applying the IFRS.
Keywords: Intemational Financial Reporting Standards (IFRS), enterprises, accounting.
So 7 - Thang 4/2020 243
