iblfin Clhi trao dot
Kitoan chenh lech ty gia hoi doal trong cac doanh nghiep Viet Nam theo Chuan muc Ke toan Quoc te: Mo hinh nghien ciifu ly thuyet Accounting for exchange rate differences in Vietnamese firms according to
international accounting standards: A theoretical model for the study
^ NCS. Nguyin Th! Kim Huydn*
Bai vidt ddp c$n cac ly thuyi't va nghiin ciht co liin quan d^ ndi dung tmg dung chu&n miic ki'toan qudc ti'(IAS) dexSy dtmg md hinh nghiin cihi Iy thuyi't. Phuc vu nghiin cihi vSn dung IAS di hoan thiin ki'toan chinh lich ty gia hdi doai trong doanh nghiip (DN) Viit Nam (t$p tnmg chinh vao cac DN kinh doanh xuat nhip khau). Qua do, Iam ccf scf cho nghiin cdu thitc trang, dS xuS't giii phap hoan thiin ki'toan cac khoan chinh lich nay trong cac DN theo IAS.
Td khoa: Giudn mixc ki'toan Viit Nam (VAS), chudn mut ki' toan qud'c ti'(IAS), ty gia hdi doai, chinh lich ty gia hS'i doai.
Abstract:
The article was approached theory and studies which related to implementation of intemational accounting standards, provides suggested a Theoretical Mode] for tbe Study of application of IAS to improve accounting exchange rates differences in Vietnamese enteiprises (this primary focus is companies that the import- export business), it is as the basis for the research the current sit- uation and suggested solutions for application of this problem.
Keywords:Vietnam Accoimting Standards (VAS), Intemational Accounting Standards (IAS), exchange rates, exchange rates dif- ferences.
I giy 31/12/2015, tai Hfii nghi I Thugng dfnh ASEAN lan thff 127, cae nhd lanh dao
ASEAN (trong dd cd Viet Nam) dd ky kdt Tuyfin bfi Kuala Lumpur vd vific thinh lap cfing ddng Kinh td ASEAN (AEC), AEC tao ra khfing chf co hfii, md cfin nhilu thich thfle cho cdc DN Viet Nam. Mgt trong nhffng thich ttiffc md ede DN Viet Nam phli ddi mat dd l i d c vln dd tham gia vdo vific cung d p vd irao ddi ede thfing tin, dff lifiu tdi chfnh. Ddy cung Id van d l ndng dugc
nhilu CO quan chffc ning, DN, cung nhu edc nhd ddu tu quan tdm.
Trfin Uiyc t l , ban thdn Chuan myc k l lodn Vifit Nam (VAS) dugc xdy dung tff nhffng nam dau t h i ky XXI dang tfin tai nhffng didm khfing phfl hgp vdi IAS, Dae bifit, vdi sy ra ddi cfla bfi 3 Thfing tu: Thfing tu 200/2014/TT-BTC, Thfing tu 202/2014/TT-BTC vd Thfing tu 133/2016/n-BTC da khidn cho 26 VAS tfin tai nhffng vln d l khfing phfl hgp vdi
Nhan: 10/5/2017 Bifin tap; 20/5/2017 Duy&t dang: 25/8/2017 ehfnh ehe dfl kfi todn trong nudc.
Mat khdc, ttong "Chifin luge phdt ttidn K l toin - Kiem todn Vifit Nam ddn nam 2020, tim nhin 2030" da khang dinh Vifit Nam quylt tim dp dung IFRS. Nhu vay, tt^ng tuong lai cde bdo edo tdi ehfnh (BCTC) dugc lap theo IFRS vdn phli dya tten nhflng ghi ehfip ban diu, ttieo dfi, nhffng ghi chep ndy cung d n ttiyc hifin theo IAS,
Trong ede DN cfi giao djch lifin quan ddn ngoai tfi, yfiu d u k l todn phai thyc hifin ghi nhdn ede giao dich kinh te phdt sinh lifin quan dfin ngoai tfi Irong ky vd cufii ky mfit edeh Ihudng xuyfin, lifin lue, ViSe ghi ehfip, xff ly eae khoin chfinh Ifich ty gli hfii dodi trong qud trinh quy ddi tff dfing ngoai tfi sang dflng Vifit Nam theo VAS - VAS10 vdl IAS - IAS2i, hifin dang chua cfi sy nhat qudn, eflng nhu hda hgp. Ddy cd thd coi id mflt van d l khfi khan dfii vdi cdc DN cd phdt sinh giao dich ndy mudn eflng bfi sfi lifiu k l todn l i i chfnh trong bfii d n h hfli nhap nhu hifin nay
Tong quan tinh hinh nghien cflu trong va ngoai ntidc
Trong nhffng nam qua, tai Vifit Nam, cung nhu cdc qufic gia trfin thd gidi, da cd nhifiu edng trinh nghifin effu vfi IAS, eflng nhu IFRS, dugc efing bfi. Tuy
*Oai hgc Ky thuat Cfing nghiep - Dai hgc Thdi Nguyfin
1 ^ 3 ^ti^i ehi^'M^'tcdn V ifCi^ tod/n. d&'^tdno 9/20J7
NghiSn ciilu trao lOflflg
it c i c h ' nhifin, cdc nghifin effu tdp Imng xoay
quanh cdc chfl d l nhu: Su phfl hgp giffa lAS/IFRS vdi ehuan mye k l todn efla cde qude gia, nhflng khfi khan, loi ich trong vifie dp dung lAS/IFRS, nghifin cflu vfi ffng dung lAS/lFRS tai cdc qude gia thflng qua nghifin effu ttiyc nghifim vd Inh hudng cfla lAS/IFRS tdi tfnh minh bach cfla ede BCTC tai ede qufic gia ttfin thd g\&. Mac dfl, d i cfi nhilu nghifin effu lifin quan ddn IAS, song phin Idn ede nghifin eflu mdi ehf tap Imng vio IFRS. Cfin cde nghifin eflu vfi IAS mfl ehi tap trung so sdnh, dinh gid mffe dfi hda hgp gifla VAS vdi IAS, chua efi nhffng nghifin eflu chuyfin siu vfi vific ffng dung IAS trong mflt loai hinh DN cu thd, dae blSt Id ddi vdi cdc DN kinh doanh xudt nhap khdu.
De xuat mo hmh nghien'cfl\j ly thuyet ve flmg dung IAS de xir ly k l todn chfinh Ifich ty g l i hfii dodi trong cdcDN
Dd cfi CO sd cho nghifin cflu Ihye trang, fid xuat gill phdp vdn dung IAS nham hodn thifin k l todn eic khoin Hinh 1: Mo h)nh nghien cflu ly thuylt de kitodn chfinh Ifich ty gid hdi dodi trong
chfinh Ifich ty gid hfii doai Irong eic DN Vifit Nam, tdc gil xin dd xuat mfi hinh nghifin eflu ly ttiuyfit lifin quan ddn van d l ndy (Htnh 1).
Theo mfl hinh niy, khi nghifin effu flng dung IAS nham hoin ttiifin ke todn xfl' ly chfinh Ifich ty gid h^ dodi Irong ede DN d n thu Ihap cic dff lifiu, tdi lifiu kfi toin cd lifin quan ddn cfing tdc ke todn chfinh Ifich ty gid phdt sinh, ttong edc giao djch kinh tfi ed sfl dung ngoai tfi lai CdcDN,
Bfin canh dd, eung d n nghifin ctjm cdc ydu tfi anh hudng tdi kd todn chfinh Ifich ty gii hdi dodi, kit hgp ddnh gid mflc dd tdc dfing cfla cdc yfiu td ndy.
Trong difiu tra, thu thdp dff lifiu, nghifin effu sfi thyc hifin lay y kifin cfla 2 nhdm ddi tugng, dd Id nhflm DN vd nhfim cac nhi khoa hgc, nhd hoach djnh ehfnh sdeh,
Dya trfin dff Hfiu difiu tra, ttiu thap, tidn hdnh phdn tfch, ddnh gia thyc trang k l toin ehfinh Ifieh ty gid hdi doil trong eic DN kinh doanh xuat nhap khau, cac nhdn td tde dfing, bdi hgc qufic td dd d l xuat ve flhg dung IAS, nham hoan thifin CdcDN
xuat giii phdp van dyng IAS mfit e phfl hgp.
Ket luan
Mfi hinh nghifin eflu ly ttiuydt v l ffng dung IAS, nham hoin ttiifin k l todn ehfinh lech ty gid hfii dodi trong cde DN ma tdc gil dua ra kit hgp vdi phuong phdp nghifin effu phfl hgp. Vdi mong mudn, sfi giflp eho eic nghifin eflu chuyfin sdu lien quan dfin ffng dung IAS trong nhflng loai hinh DN cy thd, khoin muc k l loin cu ttid, cfl nhffng budc di dflng hudng va hifiu qui.D
CicySatdkih hodng -ChSi3^k4to^
Mn Mnh.
-C^vSnb^nphip lu$lcdli6nquaniJ4n vSndS - Chidn muc kSloin VietNam -Chidn muc k4 toin QuSc IS.
• K4ho?dJ.aii0n luach&nhSpl^
U^nmNam -NhSn thdc. su hiiu IxStcda Nhd quin ly,nhSnvi6nkSloin timg DN0 vin IAS -Biobo IAS
Cdc giao <S{ch kinh tS - Cic giao dich kinh 16 (GDKT) phit sinh mn quan d§n ting, gi&m ngo?i /$ Irong kjf;
- X(t If' diinh l$cl} tf gii do dinh gii l?i.
• X&tfOiinhl^tfgiaf^itsinh ngoii giat do^n fio?( dtng kinh doanh MnglhuOng.
B^h gti thi/c tr^ g Th6ng qua cScdl} liiu diiu ba, thu Mp, tien hanh phin lloh Ihuc ^kitoin xif IfcAc khoin diinh l$di 1}
gii hoi cloSi tmng cic DN.
Mtoii»i&lf Chinh l^htf gl6h6iaoil DStuanQ J[^ bin guan -Nhiquin tri:
• Tmdng phiing kS toin /K4loin tnidng.
• KStoin^ghi;ip:
- KSloin viin
Nhi Mioa hpc:
Nhiho^ch djnh d]lnh sidi
Giii phip vin di/ng IAS vio xit If chinh lich tf
gli h6l doil - Mdt s6 bii hoc kinh nghiim bin thSgidi
• BixuSt cic giai phip vin dung IAS trong xiHy chinh l^tfgiihoi doii bong CdcDN
Tdi lieu tham kh&a
1 Pham Hoai Humg (2010)."Macdd hdi hda giSa VAS vd lA^', Tap chi Khoa hoc va Cong nghe, DHD& Ndng, s6'5(40), Trang 155 -1642 IFRS Foundation (2016), Financial Reporting Standards for the World Economy.
3 Olfa Nafti, Emna Boumedieneand Salem Lotfl Boumediene (2013), lAS-IFRS Adoption Impact on Accounting Information: The Case of France, Journal of Modern Accounting and Auditing, Vol 9, No. 3, 321-334.
4. Pascal Dumontier and Bernard Raffourmer (1998). Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data, Journal of International Financial Management &
Accounting 9:3. F2I6-245.
5. Salvador Carmona and Marco Trombetta (2008). On the global acceptance cflAS/IFRS accounting standards. The logic and implications of the principles-based sys- tem. Journal of Accounting and Public Policy, Volume 27. Issue 6, November^
December 2008, Pages 455-461.
(Theo de xudt cua tdc gid)
Thong tin tdc gid
*NCS. Nguyin Thi Kim Huyen Bd mdn Ketodn DN Cdng nghiip - Khoa Kinh teCdng nghiep - Trudng DH Ky thudt Cdng nghiep - DH Thdi Nguyin.
Email: [email protected];
Tel. 01276.425 704 Link vUc nghiin ctiu- Ki'toan.
Ja^ <Jd^{^'todn W ''JUSm tod^. ^'t/id^m 9/204^ \
