NgMineillilrMKi
Ke toan tai san tai cjiinii tai Ngan Hang tiiiTdng mai Viet Nam va niiu cau ap dung ciiuan mirc K^ toan quoc \i iien quan
c ^ T h s . Nguyen Thi Q u j n h Hoa*
Cho din nay, Vi$t Nam v§n chuy ban hanh cic chuin miic ki toin Hin quan din cdng cy tai chlnh. Khai ni$m, cich thirc phin lo$i cung nhw cic quy djnh ve nguyen tic va phuvng phip ki toin, yeu ciu vi thuyit minh vi trinh biy liin quan din tai san tai chlnh chi du^rc huang din trong cic vSn ban chi d$ ki toin ip dung chung cho cac doanh nghi$p thu^c mgi linh vuc trong nin kinh te va chi dd ki toin ap dung ridng mdt s6 linh vgc d^c thd nhw tS chirc tin dgng, cdng ty quin ly quy, cdng ty chOng khoin. Bii viit gidi thi$u cic quy djnh vi ke toan tai san tii chlnh trong cac van bin phip /y cua Vi$t Nam, tO" dd phin tich nhu ciu ip dgng chuin mux: ki toin quic ti (IFRS9} trong ke toan tii sin tii chinh nhim dim bio chit lwt?ng thdng tin trin cic bio cao tai chlnh cOa cic ngin hing ihwang m^i.
Tip khda: tii sin tii chlnh, ngin hang thwcmg m^i, IFRS 9
I. Khung phdp Iy v l kl toan tdi sdn tdi chinh tai cdc NHTM Vift Nam
Do Vift N a n chua ban bdnh dugc hf thdng cbudn muc k l toan (CMKT) v l tdi sdn tai chinh (TSTC) nen vifc k l todn TSTC tgi cac ngan bdng thuong mgi (NHTM) Vift Nam bifn chiu su dieu chinb cda cdc van bdn chi dp ke todn vd cdc quy dinh phdp If cd Uen quan, gdm: Thdng tu 200/2014/TT-BTC eiia Bg Tai chinb ve che dp k l todn doanh nghifp; Thdng hi 228/2009/TT- BTC vd Thdng hi 89/201 S^TT-BTC ciia Bf Tai chinh vl ttich lgp du phdng; Cdng van 7459/2006/NHNN-KTTC ciia Vu Ke todn Tai chinh, Ngan hang Nbd nude ve budng ddn hgcb toan nghifp vy kinh doanb, diu tu chiing khoan; Cdng van 2601/2009/NHNN-KTTC ciia Vu
Ke toan Tai chinb, Ngan hang Nbd nude hudng ddn rd sodt pban logi va CO sd trich ldp du pbdng gidm gid cdc khoan ddu tu tai cbinb.
Ben cgnh dd, Bd Tdi chinh da ban banh Tbdng hr 48/20I9/TT- BTC budng ddn vifc trich lap va xii Iy cac khodn du pbdng giam gid bang tdn kbo, tdn thdt cdc khodn ddu tu, ng pbdi thu kbd ddi vd bao banh sdn phim, bdng bda, dich vy, cdng trinb xdy dung tai doanh nghifp d l thay thi Tbdng tu 228/2009/TT-BTC vd Tbdng tii 89/20I3/TT-BTC. Dilm mdi ttong tbdng tu lifn quan den cdc khodn ddu tu chii ylu ndm d vifc budng din each tbiic xac dinb gia tbi trudng cua cac khodn ddu tu ciing nhu khdng dinb sg ddc lgp giira du pbdng tbeo quy dinh cua chuan
Nhgn: 12/5/2020 Bien tap: 25/5/2020 Duy^tdang: 05/6/2020 muc vd dy phdng d l tinh thul.
Rieng cac van df lien quan din co sd xdc dinh dy phdng bau nhu khdng thay ddi.
1.1 Van dephan loai TSTC Tbeo Tbdng tir 210/2009/TT- BTC ngay 6/11/2009, ben cgnh tiln, cdc tdi sdn tdi cbinb cdn lgi dugc pban logi thanb 4 nhdm, can cii vao myc dich nam gift va dge diem cua cdng cy tdi cbinb la: Tai sdn tai cbinh ghi nhgn tbeo ^ia trj bgp ly thdng qua bdo cdo ket qud boat ddng kinh doanb, cdc khodn ddu tu giir din khi ddo ban, cdc khoan cho vay vd phdi thu, tdi sdn sdn sdng d l ban. Nhin chung, quy dinb v l khdi nifm vd phan loai ciia TTidng hr 210/2009/TT-BTC kha hiong ddng vdi IAS 32 vd IFRS7.
Tuy nhien, tbeo budng din tgi Cdng van sd 2601/NHNN-KTTC do Vy Tai cbinh k l todn, Ngdn hang Nhd nude ban hanh ngdy 14/4/2009, budng ddn rd sodt phdn loai va co sd tricb lap dy phdng giam gid cdc khodn ddu tu tdi chinb: cdc khoan diu tu vd kinb doanb chiing khodn dugc chia tbdnb 4 logi Id chiing khodn kinb doanh, sdn sdng de ban, ndm giii den kbi ddo hgn vd cdc khodn dau tu dai ban khac Id cdc khoan ddu tu gdp vdn ngodi cdc khodn dau tu vao cdng ty con, vdn gdp vao ca sd
* Hgc vi$n Ngin hing
qgp(M^etom<Sr'^iMtoms6thang6/2020 d
Nghidn cdh trao ddi
kinb doanb ddng kiem soat, ddu tu vdo cdng ty Uen kit. Trong dd, khai nifm ve chung khodn kinb doanh, sdn sang de bdn, nam giii den kbi ddo bgn ciia cdng van nay khdng hoan todn dong nhdt vdi cdc kbai nifm tuang duong ve TSTC ghi nhgn tbeo gid tri hgp Iy tbdng qua bao cdo kit qua boat dgng kinb doanb, cdc khodn ddu hr giii den khi ddo ban, tai sdn san sang de bdn ciia Tbdng hi 210/2009/TT-BTC.
Mgt sd kbdc biet vl kbai nifm giiia Thdng tir 2l6/2009/TT-BTC vd Cdng van 2601/NHNN-KTTC dugc kl din nhu sau:
- Khdi nifm vl "TSTC ghi nhan theo eid tri bgp ly tbdng qua bao cdo ket qua boat ddng kinh doanh"
cua Tbdng tu 210/2009/TT-BTC cd pbam vi rdng hon so vdi "Chiing khodn ldnh doanb" cua Cdng van 2601/NHNN-KTTC.
- Khdi nifm ve "Nam giii den khi ddo bgn": Nlu nbu d Thdng tu 210/2009/TT-BTC, "Ndm giir din kbi ddo ban" pbdi la cdc kboan kbdng thod man dinh nghia vl cdc khodn "Cho vay vd phdi tbu" (La cac TSTC phi pbdi sinh vdi cdc khodn thanh todn cd dinh bode cd tbi xdc dinh va kbdng dugc niem yIt ttSn till tnrdng). Tuc cd thi hieu, mdt ttong cdc dieu kifn dl phan logi vdo "Nam giir din kbi ddo hgn" Id chdng khoan pbai dugc ni8m yet. Tu^ nbi8n, khdi niem vl
"Ndm giu din khi ddo ban" cua Cdng van 2601/NHNN-KtTC tiii khdng dl c§p din vin dl nay.
Tren tiiyc tl, NHTM tiiudng pban logi TSTC khdng phai tiln thanh 2 nhdm Id cac khodn cbo vay khach hdng vd cdc khodn ddu tu kinh doanb chiing khodn, ttong dd CO sd phdn logi cdc khodn ddu tir kinb doanb chiing khodn la theo Cdng van 2601/NHNN-KTTC.
Nhu vgy. TSTC cua cdc NHTM chia thdnh 5 nhdm:
- Chiing kboan kinb doanh - Trading Security
Nam giir den kbi ddo hgn - Held to Maturity
- Sin sang de bdn - Available for Sale
- Cbo vay vd pbai tbu - Dau tu ddi ban kbac Trong do, 4 khodn thupc cac khodn ddu tu kinb doanb cbiing kboan nhu sau:
Chimg khodn kinh doanh Id:
- La cbiing kboan ng, chiing khodn vdn hoac cbiing khodn kbdc;
- Td cbiic tin dyng mua vdi chiln luge kinh doanb, mua d l bdn ttong tbdi gian khdng qua 1 nam nbam budng chenh Ifcb gid;
- Td chiic tin dyng khdng cd myc dich kilm sodt doanb nghifp.
Cbiing khodn giir din ngay dao bgn:
- Ld cbiing khoan ng;
- Td cbiic tin dung mua ban vdi myc dicb dau tu de budng lai suat;
- Td cbiic tin dyng chdc chdn v l kbd ndng giu d8n ngay ddo hgn cua chiing kboan.
Chung khodn sdn sdng de bdn:
- La chdmg khodn ng, chiing kboan vdn hoac cbiing khodn khac;
- Cd sd Iugng ddu tu vao mdt doanh npbifp dudi 20% quyln bieu quydt;
- Td cbiic tin dung dau hr vdi myc tidu dai ban va cd tbi ban kbi cd lgi;
- Td cbiic tin dung mua kbdng cd myc dicb kilm sodt (2) doanh ngbifp;
- Td chuc tin dung kbdng la cd ddng sang lgp va kbdng la ddi tdc chien luge;
- Cac loai chiing khodn dugc chi dinh vdo nbdm sin sang d l bdn (td chiic tin dyng kbdng phan loai vdo chiing khodn kinh doanh vd chirng khodn giir d i n ngdy ddo hgn);
- Dugc h; do mua bdn tten tbi tiirdng (ca tten tbi tmdng chinb thdc vd phi chinb tbiic - OTC).
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Cdc khodn ddu tu ddi hgn khac:
- Bao gdm chiing khoan von, cac khodn gdp vdn ddu tu ddi han kbdc (ngodi cdc kbodn gop von, ddu hr vdo cdng ty Uen doanb, li6n kit vd cdng ty con theo quy djnb tgi khoan 29, Dilu 4, Luat Cac td chuc tin dung vd cac logi cd phieu da dugc niem yIt tten thi trudng chiing kboan);
- Td cbiic tin dung ddu tu vdi myc dicb hudng lgi frong cac trudng bgp sau: (i) Ngdn bdng la cd ddng sdng lgp; hoge (ii) Ngdn hang Id ddi tdc chiln luge; hoac (iii) C6 kbd ndng chi phoi nhat dinh vao qua tiinh lgp, quylt dinb cdc chmh sach tai cbinb vd boat d$ng ciia doanb nghifp tbdng qua van ban thda thuan cii nbdn su tham gia Hpi ddng qudn tri/Ban dilu hdnb;
- Thdi hgn nam giii, thu hoi hoac thanb toan tten 1 ndm.
Chuyen giira cdc logi Theo Cdng van 2601/NHNN- KTTC, chung kbodn kinb doanh dugc phep chuyin sang cdc nhdm cbumg kboan giir din ngdy ddo hgn (chiing kboan ng) va cbiing khodn sdn sdng de ban.
\^ec phdn loai lai sau khi mua chi dugc tbuc bifn tdi da I ldn dii vdi mSi kbodn muc chimg khoan da ddu tu.
Nbu vdy, cd the thay, do thieu vang cbudn myc de quy dinh tbdng nhat din tdi vifc pban loai TSTC a Vift Nam dugc quy dinh bdi raft sd van bdn huong din, hi do cd the dua tdi tbuc trang thieu nbit quan giira cac van ban.
1.2 Van de ve c& s& gid tri *'^
suy gidm gid trf cua TSTC Tu cdc van bdn hudmg ddn hifn hdnb cd thi thiy:
- Ghi nh^n ban ddu: cdc TSTC tgi Vift Nam dugc ghi nh§n ban dau tiieo gia glc
-'^'''^'^g qua trinh ndm giir:
+ Chung khodn kinh doanh, Chung khoan vdn sdn sang dl bin
Nghidn cihi trao ddi va cac khodn dau tu dai ban kbdc
dugc ghi nhdn tiieo gia g6c mua cbiing kbodn trir kbi cd sy suy gidm gid tri tai sdn
+ Cbiing kboan gift din khi dao han vd chimg kboan ng sin sang d l ban: Td ehiic tin dyng se tien bdnh gbi nhgn tbu nhdp lai tir lai danh nghia gbi ttdn cbiing khodn, dong thdi pban bd cdc khoan phy ttpi hoac chiit khdu phdt sinh theo phuang phdp dudng tbang. Den khi chdng khoan ddo ban, gia tri cac khoan phy trdi va cbilt khdu pbdi dugc phdn bd bet vdo tbu nbap lai tir ddu tu chiing khodn.
+ Cho vay: Cac kbodn cbo vay sau khi ghi nhan ban dau, dugc ghi nhgn theo gia goc, can cit vdo sd tiln td chirc tm dung gidi ngan cho khach bdng va so tiln khdch bdng tta ng goc cbo td cbiic tin dyng
- Giam gid tri:
+ Cbiing kboan kinb doanb vd cbung kbodn von san sang d l ban:
gid dii trudng la can cir de xac dinb viec suy gidm gid tii. Quy dinb nay se dan tdi cac van de bdt cap khi khdng tbi xdc dinh dugc gid thi trudng, ban niia ttong nhieu trudng hpp gid tbi trudng khdng phdn dnh ddy dii vd dung ddn gid tri thgt bay gia tri bgp 1;^ cua tai sdn
+ Chiing kbodn giu din ldu ddo hgn va chirng kbodn ng sin sang deban:
Theo Cdng van 2601/2009/NHNN-KTTC, budng din ra sodt phan loai vd ca sd trich lgp dy phdng gidm gid cdc kbodn dau tu tdi cbinh, vifc trich lap dg phdng giam gid chiing kboan vd dg phong gidm gia dau tu ddi hgn dugc tham cbilu din Thdng tu I3/2006/TT-BTC ngdy 27/2/2006 ciia Bf Tdi cbuih (hifn dugc thay thi bdi Thdng tir 228/2009/TT- BTC va bd sung bdi Tbdng tu 89/2013/TT-BTC). Trong do, tiieo hudng din cua Thdng hi 228/2009/TT-.BTC, can cii ddu tien de ttich lgp dy pbdng ddi vdi cdc
loai chirng khoan la gid thi trudng ciia chiing khoan, sau dd cbi cd hudng dan ddi vdi cdc chiing kbodn vdn dau tu dai ban khac vd boan toan thidu vang hudng din ddi vdi trudng bgp cbung kboan ng ndm giir din khi dao ban md kbdng xdc dinb dugc gia tbi trudng.
Tbeo Cdng van sd 7459/NHNN-TCKT ngay 30/8/2006, budng din bacb toan ngbifp vu kinb doanh, dau tu cbiing kbodn, neu chiing kbodn dau tu gift den kbi dao ban cd su syt gidm gid tri mOt cdcb Idu ddi tbi pbdi ldp du pbdng gidm gia chiing khoan
Nbu vdy, cd the thdy co sd xdc dinh t6n that ciia 2 van ban pbap ly ndy Id thilu sg ddng nhat, bdi sy giam gid thi tnrdng tbeo Tbdng tu 228/2009/fT-BTC chua chdc da the bifn mpt su suy gidm gid tri tbeo Cdng van 7459 va ngugc lai.
Ben cgnh cdc quy dinb tten, Kbodn I, Dilu 16, Tbdng tu 200/TT-BTC hudng din cbi dd k l toan doanb ngbifp chi quy dinb tnrdng bgp cd bang cbiing chae chan cbo thiy mgt phdn boac toan bg khoan ddu hr cd thi khdng tbu b6i dugc, k l todn phdi gbi nbdn sd tdn thdt vdo cbi pbi frong ky, tuy nhieu kbdng cu thi nbu the nao ggi Id kbdng thu bdi dugc ciing nhu each tbiic xac dinb gia tri tin tiidt.
Vifc nay se dnh hudng dang ke den vifc gbi giam gia tri tdi sdn, hi dd dnh budng den ket qua hogt ddng kinh doanh cOng nbu gia tii kbodn dau tu cda dan vi.
+ Cdc khodn ddu tu ddi hgn kbdc: Tbeo quy dinb tai Tbdng tu 228/TT-BTC ngay 7/12/2009 va Tbdng hr 89/TT-BTC ngdy 28/6/2013 cua Bd Tdi cbinb, vifc tiich lap dy phdng tdn tiiit ddi vdi cac khoan dau hi dai hgn kbac dugc thgc bifn nbu sau:
Doanh nghifp pbai tiich lgp dy pbdng nlu td chuc kinb t l ma
doanb nghifp dang ddu tu bi Id (ttu trudng bgp Id tbeo k l hogch da dugc xac dinb ttong phuong an kinh doanb trude khi ddu tu).
Doanh nghifp chi tbyc bifn tricb lap du pbdng khi tdng sd vdn ddu tu tbyc te cua chii sd hiiu cao ban tdng gia tri vdn cbii sd hiru tbyc cd cua td chuc kinb te dugc dautu
+ Cbo vay: Du phdng riu ro tin dung dugc quy dinh tgi Tbdng tu 02/2013/TT-NHNN. Tbdng hr ndy ap dyng cbo cac kboan cbo vay vd phai tbu, cac cam kit bao lanb, cac kbodn diu tu (mua hoge uy tbac mua) vdo ttdi philu kbdng niem yet, cdc khodn tiln giii trir tiln gin thanb todn. Tbdng tu 02 ra ddi nam 2013 vd cd bifu luc thi banh hi nam 2014, thay the cbo cdc quyet dinh sd 493/QD-NHNN/2005 vd so 18/QD-NHNN/2008 cua Ngan bdng Nba nude Vift Nam
- Dumg ghi nhgn: Viet Nam bdu nhu chi quy dinh vifc diing ghi nhgn khi thanb ly, nhugng bdn tdi san tai chinb.
2. Nhu ciu dp dyng CMKT qudc t l ve TSTC tai NHTM Vift Nam
Trong dilu kifn hdi nhdp kinb tl, sue dp canh ttanb fren thi trudng tai chinb tien tf todn cdu ndi cbung vd tai Vift Nam ndi rieng dang ngdy cdng gia tang. De ddn ddt NHTM tdn tai vd phdt triln, cac nbd qudn tri kbdng chi cdn cd ky nang, sy nhgy cdm quyet dodn, bdn nang kinb doanh, md cdn cin pbai cd kiln tbiic, va dac bift la tbdng tin ve bdn thdn ngan bang va ddi tbii canh tranh. Ddng tbdi kbi siic ep cgnh franb tdng len ciing cd ngbia Id nii ro cao ban, do dd cdc nbd ddu tu, cdc chu ng, cdc cbu thi ben ngodi kbdc cd quyen lgi lien quan din cdc NHTM can cd thdng tin ttung tiiyc kip tbdi vd ddy du bon v l boat dpng ciia cdc td chiic nay.
Nghidn cdh trao ddi
Ddi vdi cdc NHTM, dich vy cdt ldi ludn la hogt dpng tin dung (cho vay) vdi doanb thu va cbi phi tir lai ludn chiim ty frpng cbu yeu trong tong doanh tbu vd chi pbi ciia ngdn bdng. Do ludng, phan dnh va trinh bdy phu bgp cdc tbdng tin lien quan din boat dpng nay tten bdo cdo tdi cbinh cua ngdn bang ddng vai ttd then chdt ttong viec minh bgch hda tbdng tin tai cbinb, phyc vy nhu ciu cua nhtmg ngudi sir dung tbdng tin.
Bao cdo Danh gia Khu vuc tdi chinh do Ngdn bdng The gidi vd Quy Tiln tf Qudc t l thuc hifn nam 2014 cbi ra rang, ty If ng xdu tbeo cac bao cdo thap bon thyc te. "Nlu tinh lgi cdc khodn dy pbdng mdt H H bgp ly ban, bao gdm pban logi lgi cac kboan ng, tinb lgi gia tr; cdc Jdi san bao ddm ciing nbu dieu
^BnMgivifc dinh gid qua cao cac
^ ^ ^ ^ ^ ^ • b a y tdi sdn kbdc, ty If ng xdu tai thdi dilm cudi nam 2012 cd the len din 12% vd hf sd an toan von eua mdt sd ngdn bang cd the gidm dang kl". Dilu ndy cho thdy bdo cao tdi cbinb ciia cdc ngan bang dugc sogn lap theo VAS vd quy dinb bifn hdnh cua Ngdn hang Nba nude vl ttich l|lp dy phdng chua hodn todn dang tin cdy. Lgi nhu§n ciang nhu bf sd an toan vdn cd till se gidm nlu cdc bao cao ndy dugc lgp tiieo chudn muc IFRS.
Theo bdo cao danh gid sy tuan thii cdc chudn myc va quy tic (ROSC) ttong ITnh vyc kl toan va kiem todn, tiiyc hifn bdi nbdm cdc chuyen gia cua Ngdn hdng ThI gidi, cdng bd vao tiiang 12/2017, kbi ddi chieu cdc bao cdo tai chinb lgp tbeo VAS vd IFRS nam 2014 cua mgt sd NHTM, nhdm ngbien ciiu cd Cling nhgn dinb. Tuc Id, kbi ddi cbilu bdo cao tai cbinb cua mgt NHTM niem yet cd vdn nbd nude ldn vd mpt NHTM cd phin niem
yIt ldn, ket qud cho thdy ty le tricb lap dy phdng nii ro tin dung se phdi tdng gan gdp ddi neu bao cdo theo cbudn myc IFRS.
Nghien ciiu vl ke todn boat ddng tin dung ciia NHTM theo quy dinh cua chudn mye ke toan qudc tl, xudt bifn mdt kbai nifm tdng quat bon v l TSTC. Theo dd, k l todn cac TSTC thgc su Id mot ttong cdc nhifm vy chinh cua bf tbdng ke todn tgi cac NHTM, ddng tbdi chdt lugng cua tbdng tin ke toan cung cdp phy thudc rdt ldn vao vifc pbuong phap phdn logi vd do ludng va hgcb toan cdc nhdm TSTC da phii bgp bay chua. Trong khi dd, phuang phap ke todn cdc cdng cu tdi chinb ndi cbung vd k l todn TSTC ndi rieng tgi cdc NHTM ciia Vift Nam bien cdn nhieu bat cgp va kbac biet so vdi chudn myc ke toan qudc te. Cac bao cdo ddnh gid ciia cac td cbiic tai cbinh quoc t l gdn day cung chi ra rang, bgn cbi cbinh ciia VAS va cdc quy dinh hifn hdnb ddnh cho khu vuc ngdn hang ndm d cdng cy tai chinh vd khdi nifm gid tii hgp 1^.
Kl toan cdc TSTC nbu thi ndo de cd the phdn dnh mdt cdcb trung tbyc vd bgp Iy nhftng biln dgng ttong nii ro va lgi ich cua td chiic nam giu la dieu kbdng b l dan gidn.
Ban than cdc chuan muc k l todn qudc te lien quan din cdng cy tdi chinh, ttong dd ndi dung chu ylu Id ve kl todn cdc tdi sdn tdi cbinh (IAS32, LaLS39, IFRS07, IFRS09), ludn dugc coi la nhiing cbudn muc phirc tap, cd nhilu xet doan dinb tinh tiong qud trinh dp dyng. Han nira, each tinic xac dinh gia tii d l ghi nhan va trinh bdy cdc TSTC cdn bi cbi phoi rit ldn bdi miic dg pbat ttien ciia nin kinh tl, dge bift Id cdc tbi tiudng vdn. Do dd, k l todn cdc nbdm tai sdn ndy nbu till
ndo ddi vdi cdc nude dang pbat friln khi cac tiii tiirdng vdn mdi binb tiidnh va cdc thdng so tiii hirdng chua tiidt ddy dii vd san co nbu Viet Nam Id mot van df khdng don gian.
Nbu ciu vl cbudn muc kd todn vdi diy du cdc nguyen tdc ke todn lien quan tdi TSTC, tdi cdng cy tdi chinb ngay cdng can thiet vd cdp bdch, nbdm giiip cac NHTM noi rieng vd doanh nghifp ndi cbung co khung phdp ly phii bgp d l gbi nhgn cdc giao dicb lien quan tdi cdng cy tdi cbinb theo budng phii bgp vdi chudn muc va thdng If qudc tl, dam bdo viec phan anb trung thyc va hgp Iy tinb hinh tai chinh ctia cac dan vi.D
Tdi lieu tham khdo
1. Bdo cdo Ddnh gid Khu vuc tdi chinh, Ngdn hdng Thi gidi vd Quy Tien /p Quic te, Ndm2014
2. Chudn muc ke lodn qudc te (lAS/lFRS) IAS 25. IAS 30. IAS 32, US 39, IAS 46.
IFRS 07. IFRS 09 3. Cdc van bdn phdp quy
• Thong tu 200/2014/TT'BTC ve che dp ki todn doanh nghi^,
- Thong tu228/2009/rT-BTCvd thong lu 89/2013/rT-BTC vi trich lap dit phdng,
- Cong vdn 7459/20Q6/NHNN-KTTCve huang ddn hgch todn nghi$p vif kinh doaah, ddu tu chimg khodn.
Cong van 2601/2009/NHNN- KTTC Huang ddn rd sodt phdn logi vd casa trich lgp du phong gidm gid cdc khoan dau la
- Thong tu 48/2019/rr-BTC hudng dk v'ic trich lgp vdxuly cdc khodn dv!^i/t I giam gid hdng tSn kho. tdn thdt cdc khoan
^^f^-fc phdi Ihu kho ddi vd bdo hdnh m l phdm. hdnghoa. d,ch vg. cong trinh xdy dm tgi doanh nglti^p
-^^"Sf^ 02/2013/rT-NHNN do Nim ! oan hanh t/uv ift.i. ' >
_ , . , . ^""'""plimliniildismayi ,
• % ) cM «X'i?toOfl <f-«X(&» toin sdt/iOng 6/2020
