MOT so VAN DE VE DO LI/GfNG GIA TRI HOP LY THEO CHUAN Ml/C BAO CAO TAI CHINH QUOCTE S013
HGUYIN T H I M I N H THI, N G U Y I N TH! Y^N NHI
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SOME ISSUES ABOUT FAIR VALUE MEASUREMENT UNDERTHESTANDARD OF INTERNATIONAL FINANCIAL STATEMENTS N013
Nguyen Thi Minh Thi, Nguyen Thi Yen Nhi Theconcepioffairvalueisnotnewtoaccountants.
However, this concept is only scattered in some Vietnamese accounting standards such as standards on inventories, standards on fixed assets, revenue and other income without speafic guidance on how to final measurement.
The Vietnamese accounting standards system does not have a separate standard for fair value measurement. The application of fair value measurement in accounting has brought positive results and is being applied by the Ministry of Finance in the coming time. This paper analyzes some concepts of fair value measurement in accordance with International Financial Reporting Standard No. 13.
Keywords: Fair value measurement, IFUS13, reference data, valuation tecbnigues, fair value scale
Hgiy nhdn bai: 2474/2020 Hgdy hodn thiin bitn tdp: 6/5/2020
V 12/5/2020
Odt van d e
Da cb rat nhieu quoe gia tren t h e gibi a p d u n g Chuan m g e bao eao tai chinh (BCTC) quoe te (IFRS).
Tgi Viet N a m , ngay 16/3/2020, Bp Tai ehinh da ban h a n h Quyet dinh so 345/QD-BTC p h e duygt De an ap d u n g chuan m u c BCTC tai Vigt N a m . Theo db, tir n a m 2025 to chiic trie'n khai ap d u n g chuari m u e BCTC Vigt N a m (VFRS) eho fat ea cac doanb ngMep (DN) thugc mpi Iinh vue, mgi thanh ph'an kinh tg'hogt d p n g tgi Viet N a m (trir cae do'i tupng ap d u n g IFRS hoae che do ke toan a p d u n g cho D N sieu nho). Trong qua tiinh ttig'n khai thuc Mgn, Bg Tai chinh t h u b n g xuyen ra soat Igi VFRS, cgp nhgt nhiing tbay db'i o i a IFRS de d a m b a o VFRS pbii b g p b miic do cao nhat vbi thbng le quoc te".
Luat Ke toan 2015 da b b sung khai m g m gia tti h g p ly, la gia tri d u g c xac djnb phii h p p vbi gia tM trubng, CO the n h a n d u g c khi b a n m p t tai san hoac chuye'n n h u g n g m b t khoan n g pbai tta tai thbi die'm xac dinh gia tri. Tuy nMen, vigc Meu va van d u n g do lubng gia tti h p p ly ttong ke toan Viet N a m van ebn kha mbi me. Gia tri h o p ly va viec sir d g n g gia tti h p p Iy b Vigt N a m t u y da cb nhiing b u b e khbi d'au nhat dinh, song van m a n g tinh chap va, chua cb mpt dinh h u b n g ro rang ve vigc sir d u n g gia tri h p p ly.
C h u a n m u c BCTC quoe te sb 13 (EFRS 13) - Do l u b n g gia tti h g p ly ra d o i va eb hieu luc tir ngay 1/1/2013, d u a ra d i n b ngMa ve gia tri h p p ly, thiet lap eae ky thuat de do l u b n g gia tti b g p ly, yeu cau thuyet minh ve cac each do luong gia tti h p p Iy. Vigc Sli d u n g gia tti h p p ly de dinh gia trpng ke toan se txa t h a n h m g t xu h u b n g tat yeu trong t u o n g lai khong xa. Bai viet nay khai quat nhiing ngi d u n g ehii ye'u ttong IFRS 13 de d u a ra gbc nhin toan dien ve each a p d u n g gia tti h p p ly b nhiing kMa canh khac so vbi
each ttep can gia tti h g p Iy theo be thong ke toan Vigt N a m Mgn nay.
Do ludng gid trj hop ly theo IFRS 13 Khdi niem gid tn hap ly
Chua'n m u e do lubng gia tri b g p ly sg 13 a p d u n g doi vbi tat ca cae giao dieh va so d u (ke ca tai chinh va pM tai ehinh) n h u n g khbng bao gom eac giao dich cM tia d u a tren co pMeu theo IFRS 2 va giao dicb thug tai san theo LAS 17 (chuan m u c k e t o a n quoe t e s o 17).
Gia tii h g p ly la gia se n h a n duge kM ban mpt tai san hoae thanh toan mbt khoan n o phai tta ttong mpt giao dich tM t r u b n g cb tiat t u giiia cae thanh ph'an iham gia tM trubng tgi ngay do lubng. Khai mgm gia tri h o p ly ttong chuan m u c nay rihari mgnb gia tri h o p ly d u o e xac dinb tien eo sb gia tM trubng hay gia ehuyen n h u p n g ma khbng phai theo danh gia a i a DN.
KM mgt DN tig'n b a n h do l u b n g theo gia tii h o p ly, phai xac dinh ap d g n g d u a tren nhiing nbi d u n g sau:
- Tai san hoae khoan n p cu the la doi t u g n g eiia vigc do l u b n g (phu h p p ve d o n vi ke' toan);
- Doi vbi tai san pM tai chlnh, co so djnb gia p h a i thich h g p cho vige do l u b n g (phii b g p vbi vigc sir d u n g tbi da va tot nhat);
- Thi trubng chlnh (bay t h u a n Igi nhat) cho tai san hoac n g phai tia;
- Cac ky thuat dinh gia tMeh h g p eho viee do lubng bao gbm; Su san sang o i a eo sb tham cMeu (Ku vao the Mgn eac gia dinh de cae thanh vien tham gia tM trubng se sir d u n g kM dinh gia tai san hoac n o phai tta; Cap dg o i a tbang d o gia tri h p p Iy ma cac dii lieu d a u vao d u a c p h a n loai.
DSi vai tdi sdn hogc na phdi trd:
Khi d o lutmg gia tri h g p ly, D N nen xem xet dg'n cae tinh chat a i a tai san hogc ng phai tta ma mgt ben tham gia thi tru'bng se quan tam kM dinh gia tai san hoae n p pbai tia tai ngay dinh gia. Nhiing tinb chat nay bao gom; Dieu kign va dia diem eiia tai san; Cae b a n che" trong viee ban hoac sir d u n g tai san.
Doi vdi giao dich:
Vigc do l u b n g gia tri b g p ly gia dinh rang tai san hoac n p pbai tta d u o c ttao db'i ttong mpt giao dicb eb ttat t u giiia cae thanh vign tham gia tM trubng tai ngay d o l u b n g dubi nhiing dieu kign ciia tM tru'cmg Mgn hanh. Giao dieh d u g c coi la giao dieh eb ttat t u khi dbng thbi thoa m a n hai ye'u to sau: (i) Cb day d u thbng tin de cung cap d i o eae thanh vien tham gia tM t r u b n g kha n a n g dat d u g c kig'n thiie va s u Meu bie't ve tai san hogc n g phai tta can thiet cho vigc tiao dbi d u a
vao thi truimg; (ii) Cac ttianh vien tiiam gia thi ttubng eb k h u y n h h u b n g t u nguygn giao dieh tai san hogc n g p h a i tra (khbng bi e p bugc).
Thj trffdng chinh so vdi thf trffdng co loi nhat
Viec do l u b n g gia tti h g p ly gia djnb rang giao dicb b a n tai san hoac ehuyen dbi n g p h a i tra xay ra tren tbi trucmg cbinh doi voi tai san hoac n p p b a i tia; Hoac trong t r u b n g h p p ne'u khong c6 tM t r u b n g diinh, d o n vi se d u a vao tM t r u b n g thuan lpi nhat doi vbi tai san hoae n p p h a i tta.
TM trubng chinh la thi ttirbng eb so l u p n g va m u e dp boat d b n g doi vbi tai san hoac n g p h a i tta Ibn nhat.
Mbi D N kbac n h a u cb cae tM t r u b n g ehinh khae nhau, vi s g gia n h a p ciia mbi D N vao mpt s b tM t r u b n g co the bi gibi han.
Thi trubng t h u a n loi nhat la tM t r u a n g toi da hba so tien se n h a n d u g c d e b a n tai san hoac tbi thig'u hba so tien se phai tra de ehuyen giao ngMa vu.
Gia tti h g p ly o i a giao dich tren tM t r u b n g chinh hogc thi truimg t h u a n lpi n h a t se d u p c xac dinh sau khi xem xet dg'n cM p h i giao dich va cM p h i van chuye'n. CM pM giao dich la nhirng cM pM trgc tiep va c'an tMet cho giao dich. Chiing se khbng bao gom vao gia tri cua tai san hoae n g p h a i tta a i a d o n vi neu giao dich k h b n g xay ra. N h u n g cM pM n a y khong d u g e tinh khi d o l u b n g gia tri b g p ly b b i vi chiing khbng CO nhiing tinh chat o i a tai san hoac n g pbai tta d u g e do lubng. CM pM van ehuyen khae so vbi cM pM giao dich bbi vi cM p h i v a n ehuyen la nhiing cM pM d u o c tinh de v a n chuyen tai san dgn/tir thi trubng ehinh (hoae tM t r u a n g thugn lgi nhat).
De Meu rb v a n de nay, cimg xem xet vi d u sau:
Cong ty A d a n g n a m giii mbt lb h a n g h b a X tai kho b tinh Y. Lo h a n g hba nay d u g c giao dieh tren thi trubng ehirih thanh p h o Z vbi gia la 200 tiigu d o n g , tuy nMen h p p d b n g m u a ban q u y dinh pbai v a n chuyen 16 h a n g nay den cbo khach h a n g tai tinb Q, cM pM v a n chuyen la 10 trieu dong. CM phi hoa h b n g eiia cbng ty A phai chi tren ttii tru'bng d u n h Z la 5 tiigu dong. Gia tri h p p ly ciia lb hang nay se la 190 tiigu d o n g (gia giao dieh tren tM t r u o n g chlnh 200 ttieu d o n g trir cho cM pM van chuyeri 10 ttigu dong). CM pM mbi gibi 5 trigu dbng la cM phi giao dich se khbng d u g c xem xet de dieu chinh gia tren tbi t r u b n g d i l n h .
Do lubng gid tri hgp ly v&i tdi sdn phi tdi chinh:
Gia tti h p p ly ciia tai san pM tai chinh se d u g c d o l u b n g d u a vao gia tri sir d g n g cao nhat va tot nhat tir quan die'm ciia cac thanh vign tham gia tM t r u a n g . Gia t n sir d u n g cao nhat va tot nhat eiia mbt tai san pM
t tai chinh-cfftne a y a tren eo s
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tai chinh cb the d u a tren co so tai san hoac n o rieng le hogc cb the dat d u p c thbng qua su ke't h g p v b i eae tai san khac hoac n g phai tia khae (mpt n h b m ) . Gia tti sir dung cao nhat va tot nhat ciia n h b m tai san/ng p h a i tta va moi tuong quan de xac dinh gia tti h p p ly ciia nhbm tai san/no phai tia co the d u p c p h a n a n h theo gia tri hgp Iy ciia tai san d o n le theo mpt so each n h u cae dieu chinh thbng qua cac ky thuat dinh gia. Cae ky thugt dinh gia se d u p c ban Man ttong bai vie't nay.
Do luang gid tri hap ly doi vdi na phdi trd vd cdc cong cu von chu sa him
Do lubng gia tri h g p ly doi vbi mgt k h o a n n p p h a i tta va von ehii sb hiiu d u g c d o l u b n g d u a vao gia dinh rang ng phai tra hoac cbng eu v b n chii s b hiru dugc diuyen giao cho tharih vign tham gia tM t r u b n g tai ngay do lubng. Mpt DN se d o l u b n g gia tii h g p ly ciia ng phai tta hoae eong eg von chii s b b i i u b a n g each tham cMeu tbi gia tri trubng d u p c m e m yet a i a mbt eong cg gibng nhau. Neil gia Mem yet eua cbng cu giong nhau khbng cb san, tM viec d o l u b n g gia tri hgp ly p h u thugc vao n g phai tra hogc cbng cu von chu sb hiiu dugc n a m giii bbi cac bgn khae n h u doi vbi cae tai san hoae khong:
- Ne'u cb gia nigm yet b thi t r u a n g boat d p n g eho mbt cong cu gio'ng nhau d u p c n a m giii bbi b e n khac thi sir dung gia d o (cac dieu chinh cb the cho cac yeu to cu the cho tai san n b u n g khbng phai eho e6ng cu np phai tia/von chu so hiiu)
- Neu khbng co gia Mem yg't trgn thi t r u a n g hogt dpng eho c6ng cu gibng nhau d u g c n a m giii bbi ben khac, tM sir d u n g cac d a u vao cb the nhin thay d u g e hoac cong cu dinh gia khae.
Neu ng pbai tta hoac von chu sb hiiu k h o n g d u g c nam giir bbi ben khac n b u la doi vol tai san tM sii dgng mbt ky thugt dinh gia tir q u a n diem ciia nhiing thanb vien tham gia tM tru'bng.
Do Iffdng gid trj hffp 1]^ cho ghi nhgn ban ddu
KM mpt doanh ngMgp mua mbt tai san hogc gM nhgn mpt khoan ng, gia phai tta hoae gia giao dieh d u p e coi la gia khbp Ignh. Tuy nMen, IFRS 13 dinh ngMa gia tri hcrp ly la gia ma se nhgn dupe kM ban tai san hoac thanh toan khoan ng va do la gia d i u y e h nhupng.
Trong h'au het eac trubng hgp, gia giag d i d i h a y gia khbp lenh bang vbi gia chuye'n n h u o n g h a y gia t n hpp ly, tuy nMen, tiong mpt so tinh h u o n g tM gia giao dich khong can tMet bang vbi gia ehuyen rihugng hoac gia tri hgp ly nhu; Giao dich xay ra giiia cae ben lien quan; Giao djch xay ra dubi su d e dpa hoac n g u b i ban bi ep buoc de chap nhan gia tiong giao dich; D o n vi ke
toan dai dien bbi gia oia giao dieh khac so vbi don vi ke'toan a i a tai san hoac n o phai tta dugc do lubng theo gia tti h p p iy; TM truong ma eac giao dich xay ra khae so vbi ttii ttubng chinh hoac tM tiubng ttiuan lgi nhat.
Ne'u gia a i a giao dieh khae so vbi gia tri h p p ly, tht doanh nghigp se gM n h a n lai hay 16 vao bao eao ket qua san xuat kinb d o a n b trif kM chuan m u c IFRS kbac d u a ra h u b n g xir ly khac.
Cdc ky thugt dinh gia cho phep dp dung
Khi xac dinh gia tii h g p ly, mbt doanh ngMep se sir d u n g cac ky thuat dinh gia tMeh h p p trong mpi h o a n canh, dir ligu tham chieu dii de do lubng gia tri h g p ly, toi da boa vigc sir d u n g eac dir ligu d a u vao t u o n g t u cb the q u a n sat d u p e va toi thieu hba vigc sir d u n g cac dii lieu d a u vao khbng quan sat dugc.
Mot doanh nghiep se do ludng gia trj htfp ly cua np phdi trd hoac cong cu von chO sd hfiu bing cdch tham chieu tdi gid trj trudng dUtfc niSm yet cDa mot cdng cu giong nhau. Neu gid niem yet cDa cdng cu giong nhau khong c6 sSn, thi viec do ludng gid trj htfp l^ phu thuoc vao ntf phdi trd hodc cdng cu von chCi sd hUu dUtfc ndm giUl bdi cdc bdn khde.
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Cac ky thuat dinh gia duge sii d u n g de do lucmg gia tri h g p ly se d u g e ap d u n g mgt each nhat quan.
Tuy nhign, d o n vi cb the thay db'i ky thugt dinh gia hogc ne'u s g tbay dbi d a n den mbt each cbng bang hogc dgi dien b a n cho viec d o l u o n g gia tri hgp ly ttong n h u n g tinh huong khae nhau.
IFRS 13 h u b n g dan 3 p h u o n g phap tiep can dinb gia;
- P h u a n g p h a p gia tbi trubng: P h u o n g phap nay sir d g n g gia ea va eac thbng t m lien quan kbac d u p e tao ra bbi cac giao dieh tren thi trubng lien quan den tai san/np phai tra hoae n h b m tai san/nhbm ng phai tra giong nhau, cb the so sanh duge (hay tu'ong tu) ehang bgn n h u mgt doanh nghigp khae.
- P h u o n g p h a p gia goc: P h u o n g phap nay phan anh gia tii yeu eau Mgn tai de tiiay ttie kha nang sir d u n g ciia mbt tai san (thubng gpi la cM phi thay the Men tgi).
- P h u o n g p h a p thu nhap: P h u a n g phap nay ehuyen db'i so tien trong tirang lai (vi du n h u dbng tien hoac thu nhap va chi pM) ve mot sb tien Men tai (vi dg cMe't khau). Do lubng gia tri h g p ly dupe xae dinh tren eo sb gia tri duge bieu ttii bbi ky vpng a i a ttu tiubng Mgn tai ve nhiing khoan ti'gn ttong tuong Iai.
Thang do gid tri ha'p ly
Cac ky thuat dinh gia dupc sir dung de do lubng gia
m
tri h p p ly se tbi u u hba viec sir dung eac dir heu dau vao cb the quan sat va toi tMeu hoa vigc sir dgng cae dir ligu tham cMg'u dau vao khbng the quan sat. IFRS 13 gibi tMgu thang do gia tri hpp ly ma phan logi dii ligu ttiam cMeu dau vao cho cae ky thuat dinh gia vao 3 cap dp. Cap dg 1 dugc u u tien nhat va cap dp it dugc u u tien nhat la cap dg 3. Cac thang do xac dinh gia tri hpp ly bao gbm:
- Dau vao cap dp 1. Cae dii ligu tham cMeu la gia Mem yet (ehua dieu cMnh) tiong eac tM truimg boat dpng eiia eac tai san hogc n p phai tta giong n h a u m a D N eb the truy cap vao ngay d o lubng, Gia niem yet nay d u g e coi la cb dp tin cay cao nhat kM d o l u b n g gia tii h g p ly.
- Dau vag cap dg 2: Cac dii Iigu tham diieu la cae dau vao khae khbng pbai la gia mgm yg't dupc bao gom tiong cap dg 1 true tie'p hogc gian tie'p. Neu tai san hay ng phai tea Iign quan d&i mgt di'gu khoan cu tbg^ dii lieu tham cMg'u cap dp 2 phai la dii ligu cb the thu thap a i a tat ea cac di'eu khoan tMe't ye'u, cb lien quan de'n tai san hay ng phai tia. Dii ligu tham cMeu cap dp 2, bao gom:
TTiif nhat, gia mem ye't a i a tai san hay n o phai tta t u o n g t g ttong thi trubng hogt dpng;
Thir hai, gia m e m yet a i a tai san hay n p phai tra dong nhat hay t u o n g t u trong thi trubng, khbng phai la thi truimg boat dpng;
Thie ba, la eac dii lieu d'au vao khbng phai gia Mem yet n h u n g cb the q u a n sat duge;
Thif tu, la cac d a u vao d u g e thi t m o n g cbiing thuc.
- D'au vao cap dp 3: Trong trubng h p p khbng cb dii ligu tham diieu ciia d a u vao cap dp 1 va cap dp 2, IFRS 13 cho p h e p sir d u n g cac dti lieu d a u vao khong the q u a n sat d e d o lubng gia tti h o p ly. Tuy nMen, m g c tigu ciia do lubng gia tri h p p ly la gibng nhau, vi d g gia chuyg'n n h u g n g tai ngay djnh gia tir quan diem ciia thanh vien tham gia tM tru'bng dang nam giii tai san hoac n g mbt khoan np. Vi vay, d u lieu d'au vao khbng the q u a n sat se p h a n anh cae gia dinh rang, cac thanh vien tham gia ttii trubng se s u d u n g kM dinh gia tai san hoae n p phai tra bao gom ea eac gia d i n b ve nii ro. Cac gia dinh ve nii ro bao gom nii ro tiem tang ciia mpt ky thuat dinh gia eg thg' d u p e sir d g n g de do lubng gia tri h p p ly (nhu mb Mnh dinh gia) va riu ro tiem tang doi vbi eac dii ligu dau vao tham cMeu.
Tr'mh bdy thuyit minh ve do Iffdng gid tri hop /^
IFRS 13 yeu cau thuye't minh them nhiing thbng tin v'e:
- Cac ky thuat dinh gia va eac dti ligu tham cMeu d u g c Sli d u n g de phat tiien do lubng gia tri h g p ly eho ea n b u n g cM tieu lap va kh6ng lap lai.
- Anh h u b n g a i a viec do lubng v'e lgi nhugn hogc 16 hogc tb'ng thu nhgp khac doi vbi cac thubc d o gia t 4 h p p ly dinh ky sir d u n g dii ligu tham diie'u cap dp 3.
Trong do, eac t h u b c d o gia tii h p p ly dinh ky la n h i i n g cai cM tieu the Mgn tren Bang can dbi ke toan vao cuoi ky bao eao (vi d g eae cbng eu tai diinh); Cae t h u b c d o gia tti h p p ly khbng dinh ky la nhiing chi tteu n a m tren Bang can dor ke toan ttong nhiing b o a n canh eu the (vi dg, mpt tai san d u p e n a m giii sEn sang d e b a n ) . Thuyg't m i n h tren bao cao tai chinh can n e u rb nhiing npi d u n g chu yeu sau; P h u o n g p h a p d o l u b n g gia tri h g p Iy vao cuoi ky bao cao; Ly d o de d o l u b n g (cac cM tieu k h b n g dinh ky); Cap dg ma cac chi tieu d u p c p h a n loai ttong thang d o gia tti h o p ly; M b ta ve cac ky thuat dinh gia va dii ligu tham cMeu d u g c sir dung; Mpt so thbng tin khae c'an thuyg't m i n h . Ket ludn
IFRS se sbm d u g e trien khai tgi Viet Nam, d o do vigc ngMen ciiu, hge hbi ve IFRS la dieu can tMet cho eae sinh vien n g a n h Ke toan - kiem toan, nhiing n g u b i dang lam cbng tae ke toan, kiem toan. Chuari m u c bao eao tai chinh quoe te d o l u a n g gia tti h p p ly da dua ra nhiing h u b n g dan kha d i i tie't de' giiip n g u b i lam cong tac ke'toan cb the vgn d u n g d e a p d u n g ttong thuc tien da dgng ciia boat d p n g ke toan. Vol nhiing giai phap tMdi h g p d u p c thuc Men theo Quye't dinh so 345/QD- BTC, by vong ttong thbi gian tbi, gia tri h g p ly se tto tiianh CO sb dinh gia ehu yeu ttong he thong ke toan Vigt Nam, d a p u n g Mgu qua yeu cau hbi n h a p kinh te qubc te, Ngubi lam cbng tac ke toan se cb dinh h u b n g ngMen ciiu sau b a n ve do l u b n g gia h i h g p ly de ttong M o n g lai khbng xa chuan m u e d o lubng gia tri h p p ly se d u p c ban h a n h va ap d u n g tgi Viet Nam. "Oi
Tai lieu t h a m k h d o :
m2015;
1. Qudc hgi (2015). Ludt Ketodn VietHamsoSi 2. Bo Tdi chinh. Chudn mucKetodn Viet Nam;
3. Bg Tai chinh (2020). Quyit dinh sd345/ QD-BTC phe duyet De dn dp dung chudn mdc bdo cdo tdi chinh tai Mt Nam;
4. Ngd Thi Thu Hdng, Biii Thi Hdng. Nguyen tac gid tri hop If theo Ludt Ketodn:
Ly ludn va dinh hudng dp dung d Viet Nam, Tap chi Tdi cbinh. tbdng 11/2016;
5. Nguyen Thi Thu Thuy (2016), tlhdng diem mdi trong Ludt Ke todn sda doi.
Cdng Thong tm dien td Chinh phu;
6. lASB (May 2011). IFRS 13 "Fair Value Measurements".
T h o n g t i n tac gid:
ThS Hguyen Thi Minh Thi. ThS. Hguyen Thi Yen Hhi Khoa Ketoan - Kiim todn, Tri/c/ng Bgi hoc Tai chinh - Ketodn Email:nguyenthlmlnhthi@tckt.edu.vn,nguyenthiyennhi@tckt.edu.vi