I f
Nguyen Thi Kim Huyen Tap chi KHOA HQC & CONG NGHE 167(07): 205-210
i T N G D V N G C H U A N M U ' C B A O C A O TAX C H I N H Q U O C T E ( I F R S ) : K I N H N G H I E M Q U O C T E V A B A I H O C C H O V I E T N A M
Nguyen Thj Kim Huyen Tru&ng Dgi hgc Ky thugt Cong nghiep • DH Thdi Nguyen
TOM T A T
Dua yen cac Chuan myc k6 loan Quoc te (IAS) kel hop van dung vao dieu kiSn thyc te 6 Vi?t Nam, tu nhiing nam dau the ky XXI, Bg Tai chinh da tien hanh xay dung cac Chuan muc ke loan Viet Nam (VAS), dinh ddu sy ra dcyi cua 04 chuin myc kg loan Vi?l Nam dot 1 vao ngay 31 thang 12 nam 2001 va dgn ngay 28 thing 12 nam 2005 la su ra ddi cua 4 chuan muc ke toan cudi ciing.
Cho tdi nay, tai Viet Nam, da va dang ap dyng 26 chuan myc ke loan, xet ve thuc te, VAS noi chung, VAS21 - Trinh bay bao cao tai chinh noi ngng chua thuc su 'lioa hgp" vdi IAS, trong do cd IFRS. Bai viet nay nhim de cgp den mgt so kinh nghiem iing dyng IFRS d m6t so quoc gia tren the gidl, tu dd rut ra bai hpc kinh nghigm cho Viet Nam
TIT khoa: Chudn mg-c ki todn Viit Ngm (VAS), chudn muc ke todn quae ti (IAS), chudn muc bdo cao tdi chinh Qudc ti (IFRS).
DAT V A N D E
Trong giai doan hgi nhap kinh te ngay cang siu, rgng n h u hien nay, van de thong tin kg loan dugc cong bfi ra bgn ngoai, vugt qua bien gidi quflc gia la dieu khflng tranh khoi, Dii lieu kg toan cac doanh nghigp, d i e biet la doanh nghiep kinh doanh xuat nhap khau, khfing chi can tuan thu cac C h u i n myc, che do kg toan Viet N a m , ma con c i n dap iing va phii hgp vdl C h u a n m u c k e t o i n qufic te (IAS). Tuy idiign, ke tir khi ra d a i (giai dogn 2001 - 2005) dgn nay, sau hem 10 nam 26 chuan m y c kg toan Viet Nara di vao thyc tg, chua CO sy thay dfii, hay chinh siia, mac dii thuc tg ngn kinh tfi Viet N a m da co kha nhieu thay dfii, Hai y o n g so nhiing su kien da lam thay dfii nfin kinh tg Viet N a m p h i i kg den do la sy kien Viet N a m tham gia vao T o chiic thuong mai Thg gidi ( W T O ) vao n a m 2006 v i sir ki?n tham gia ky kgt Tuygn bfi Kuala Lumpur vg vi?c thanh lap cgng dong Kinh tg ASEANvao nam 2 0 1 5 .
Bgn canh d6, sy ra d&i cua bd ba Thong t u (Thfing t u 200/2014/TT-BTC hudng d i n Chg do kg loan doanh nghiep; Thfing tu 202/2014/TT-BTC h u o n g dan p h u a n g phap l$p va trinh bay b a o cao tai chinh chinh thiic
' Tel: 01276425704. Email kimhuyen84<^nut.edu vi
ap dung tir nam 2015 va Thong tu 133/2016/TT-BTC hudng d i n thyc hien Che do ke t o i n doanh nghi?p nho va vira chinh thiic ap dung tir nam 2017) cang lam cho VAS khfing nhirng chua " h i i h o a " vdi IAS, ma con tea ngn khfing con phii hgp vdi chinh Chg do ke loan mdi ciia Vift Nam.
Vcii viec tham gia vao W T O , cdng nhu A E C , bgn canh nhung c a hgi ldn mang lai cho nen kinh tg Viet N a m noi chung, cac doanh nghi?p noi rigng nhu: C o hgi m o rong thi truang, c o hfii thu hiit v6n d i u tu nuoc ngoai, CO hgi nang cao nang lye canh tranh, thi ciing CO r i t nhieu thach thiic nhu: S u canh tranh gay g i t cua c i c doanh nghiep nuac ngoii, v i n de trinh do lao dgng, van dfi dich vy ,,. va d i e biet la van dg minh bgch, cfing khai t i i chinh ciia cac doanh nghiep Viet N a m cung la mOt bai t o i n kho, Dfii vdi cac doanh nghiep co von dau t u nuoc ngoai, bgn cgnh vice tuan thu VAS, chg do ke toin, cdng nhu p h i p luat Viet Nam, thi hang ky, cac doanh nghiep nay cung phai tign hanh lgp bao cao t i i chi'nh (Financial statements) theo ngon ngii cua cfing ty quan ly 0 nuoc ngoai. Ro rang, neu bao cao tai chinh dugc lap theo V A S so vdi lAS/IFRS thi ngi dung thong tin phan anh tren cac b i o cao tai chinh nay thuc su chua d i y du theo nhu c i u cua dfli tucmg q u i n ly, cung nhu dfii tygng quan t i m dgn thfing tin tren bao cao 205
Nguyen Thi Kim Huyen Tgp chi KHOA HQC & CONG NGHE 167(07): 205-210 n i y cua cac doanh nghi?p (nhu: Nha dau tu,
dfli thu canh tranh, nha cung c i p , chu n g , . . ) Thyc te cac n u d e cung cho thay, gan 1 thgp ky qua, IFRS da va dang y d thanh tieu chuan cho cac bao c i o tai chinh loan cau. C h i t lugng cua cac bao c i o t i i chinh da d u g c cong n h i n khi IFRS dugc ling dyng o c i c quoc gia CO ngn kinh tg tien tien va p h i t yign.
X u i t p h i t tir thuc te i p dung IFRS tgi c i c nuoc tren the gitii hien nay, cho t h i y , doi v6i Viet Nam, v i n dg lap bao cao tai chinh theo lAS/IFRS Ii thyc su c i n thiet, hoac vi?c sua dfii VAS hgn quan dgn lap, trinh b i y bao c i o tai chinh Iheo h u d n g hgi tu vdi IFRS la dieu tat yeu c i n thuc hien. Bai viet nay nham tfing hgp mgt so kinh nghiem iing dyng IFRS 6 mflt sfi qufic gia tren thg gidi, tir do nit ra bai hgc kinh nghigm cho Vigt N a m . C O SQ LY L U A N N G H I E N C U U Ngay til' khi bat d i u xay dung hg thfing V A S , Bfi Tai chinh d i dua ygn c i c Chuan m u c kg t o i n qudc te (lAS/IFRS) theo nguygn tac van dyng CO chgn Igc thong le qufic tg, phii hgp vdl dac diem cua nen kinh te Viet Nam, trinh dO q u i n Iy cua doanh nghigp Vi?t N a m trong xu hudng hgi nhap Qufic tg.
Vg c a b i n , ngi dung cua c i c VAS do B6 T i i chinh ban hanh t h u a n g bao gfim hai p h i n chinh, do la: (1) Quy dinh chung; (2) Ngi dung chuan muc. Kem theo VAS la cac thfing tu hudng dan chuan m y c kg toan.
Con cac lAS/IFRS do Hgi dong Chuan muc Ke t o i n Qufic tg (lASB) ban h i n h bao gom ba phan chi'nh: (1) Khuon mau Iy thuyet cho bao c i o tai chinh; (2) C i c C h u i n muc Ke t o i n qufic te (IAS) va cac Chuan m u c b i o cao tai chinh quoc tg (IFRS), thuong dugc ggi t i t la lAS/IFRS; (3) H u d n g d i n giai thich c h u i n m u c kg toan,
Tuy nhien, giiia VAS va lAS/IFRS con ton tai kha nhigu digm khac biet (Bang I), Ben canh do, theo ket qua nghign ciiu cong bfi cua t i c gia Phgm Hoai H u o n g , thuc hien do luong miic d o hoa hgp ciia V A S vdi TAS/IFRS lien quan den 10 chuin m u c cho t h i y miic d o hoa hgp binh quan la 68%, Trong do, cac c h u i n m u c vg doanh thu
va chi phi co miic do hoa hop cao hon cic chuan m y c vg t i i s i n . Miic dO hoa hgp vg do luong (81,2%) cao hon nhidu so vdi muc dp hai hoa vg khai b i o thfing tin (57%) [1],
B i n g 1. Su khde biet giiia VAS vd lAS/IFRS VAS
Chua CO sy thong nhat cao gid:a cac chuin myc vdi che dp ke toan hien hanh.
VAS duoc xay dyng dya tren hg thdng lAS/IFRS dugc ban hanh frong nhitng nam 2003 trd vg trudc, d^n nay chua co sy thay doi.
Yeu cau cac cong ty, doanh nghiep klii xay dung, lap bao cio tai chinh phai dya tren he thong bigu mau theo quy dinh, Quy dmh co sd do ludng tai sin dya tren gia gdc.
Khong de cap den phuang phap udc tinh gia tri hang ton kho Chua CO cac Chuan myc lien quan den cac linh vyc nong n ^ i e p , khai khoang, moi truong, thj tmong cong cu tai chinh phai sinh.,.
lAS/IFRS Co bg khung khai nigm va tinh th6ng nhat cao giita cac chuan muc.
lAS/IFRS luon thay ddi va mdi day nhat, didng 01/2016, IFRS 16 dugc_ ban hanh, thay the cho IAS 17,
Khong bat huge cac cong ty, doanh nghigp phai sir dung chung cac bleu mlu bao cao tai chi'nh de lap cac
cao nay.
Quy dinh co so do ludng tai san dya lren gia Ul hgp X-y.
Cho phep sir d\mg phuong phap udc tinh gia trj hang ton kho.
Cd day du cac Chuan myc cho ca cac ITnh vyc kho nhu khoang san, nong nghiSp, thi trudng cong cg tai chinh phai sinh, moi truong.,.
(Nguon: Tdng hgp eua tdc gid) N h u vay, ve c a ban, VAS chua thuc sy "hoa hgp" vdi l A S / I F R S , hay ndi each khac, dang ton tai mgt khoang each khong nho giiia chuan m y c kg toan Viet N a m vdi Chuan muc kg toan quoc tg, day l i mgt trong nhung nhan to i n h h u d n g den qua trinh hgi nhap qufic tg vg ke t o i n cua Viet N a m .
P H U O N G P H A P N G H I E N CtTU P h u a n g phap thu t h i p thfing tin: Thfing tin thli c i p qua cac nguon chu yeu la sach, bao, cac i n p h a m da ban hanh, cac de tai nghien cuu khoa hgc da d u o c cong b o lign quan dgn v i n dg nghien ciiu d Viet N a m va cac nude tren Thg gidi.
706
INguyen IhiKjmHuyen Tap chi KHOA HQC & CONG NGHE 167(07): 2 0 5 - 2 1 0 45
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• S o nude bat budc cac don v\ cd lgi ich cdi^ chung ap dung IFRS
• So nude bat bupc 1 so don vj co loi ich cong chung ap dvng IFRS M S6 nuoc khdng yin d u hay cho phep don v) co 1^ ich cong chui^ ap dung IFRS
Hinh 1. Cdc quoc gia dp dung IFRS
Phuong phap phan tich: Sii dung dg dfii chieu h? thong V A S vdi l A S / I F R S , gida thyc td Igp bao cao tii chinh tai Viet N a m vdi nhtrng yeu cau ciia qua trinh hgi nhap quflc te.
Tir c i c thfing lin thu t h i p va long hgp dugc tien hanh phan tfch thuc ygng iing dung lAS/IFRS tai Viet Nam, tim ra nguyen nhan, kgt hgp phan tich thyc tg i p dung lAS/IFRS tgi mgt sfi qufic gia ygn thg gidi, qua d o c6 the nit ra bai hgc phii h g p vdi thuc te d Viet Nam.
( T N G D U N G I F R S T A I M O T S O Q U O C GIA T R E N T H E G l 6 l v A BAI H O C C H O V I E T N A M
Ti'nh dgn t h i n g 12/2016, y o n g 149 quoc gia cho phep i p dung rgng rai IFRS, co 125 qufic gia (chigm 83,89%) yeu cau tat c i cac tfi chijc, don vi CO lgi ich cong c h u n g dgu p h i i lap BCTC theo TFRS, 13 qudc gia (Wong ling vdi 8,72%) ygu cau mgt so to chuc, dem vi co lgi ich cfing chung p h i i l i p bao c i o tai chinh theo IFRS, I I qufic gia (tucmg iing vdi 7,38%) khfing ygu c i u hay cho phep c i c tfi chiic, dan vj co lgi ich cfing chung lap bao cao tii chinh theo I F R S va Viet N a m la mgt trong s6 nhiing quflc gia chua ap dung IFRS ( h l n h l ) .
Thirc tr^ng iing d u n g l A S / I F R S tai V i | t N a m Ti'nh dgn nay tai Viet N a m co 5 ngan hang thuang mgi (Bao gom: N g i n hang Vi?t N a m
theo khu vuc tinh din thdng 12/2016
(Nguon. http.//www.ifrs.org) thinh vugng, N g i n h i n g ngogi thuong Viet Nam, Ngan hang d i u tu v i p h i t yign Viet Nam, N g i n hang t h u o n g mgi cfl phan A C h i u ) va 1 td chiic tin dung (Tap doan B i o Viet) d i i p dung IFRS frong viec lap Bao cao t i l chinh. Tfl chiic phi tin dyng Vingroup da thuc hien cflng b o thflng tin bao cao lai chinh theo c i VAS va lAS/IFRS. Con lgi, dai da sfi c i c n g i n h i n g , tfi chiic tin dung, doanh nghiep Viet N a m khfing ap dyng hay cfing bfi bao cao tai chinh theo lAS/IFRS. Vg c o b i n , CO the kg den cac ly do (cung la cac yeu to t i c dgng) dan dfin thuc te trgn, do l i : (!) He thong khuon kho phdp ly: Lign quan dgn ITnh vyc kg loan, kiem toin, dang ton tgi kha nhigu h? thong van ban quy pham phap lugt nhu: Luat Kg toan, Chg do ke loan i p dyng cho timg logi hinh doanh nghiep (bao gfim: C h l dg kd toan ban h i n h theo Thong tu 2 0 0 / 2 0 I 4 / T T - B T C ; Chg d o ke loan ban hanh theo Thfing tu 1 3 3 / 2 0 1 6 n T - B T C ; Chg do kg t o i n hanh chinh su nghiep; C h e do ke toaii doi vdi cac cflng ty quan ly t i i s i n cila cac to chiic tin dung Viet Nam..,), Quy dinh vg quan ly tai chinh, Quy dinh ciia 50 quan thug. S y ton tai q u i nhigu van ban quy phain phap lugt lien quan dgn ITnh v u c nay da phan nao lam m i l di tinh thflng n h i t giua c i c quy dinh, cung n h u tao ra nh&ng v u d n g mac khi muon ap dung IAS,
207
Nguyen Tiii Kim Huyen Tap chi KHOA HOC & CONG NGHE 167(07): 205-210 (2) Ca chi, chinh sdch: Tinh den nay, Viet
Nam chua co tuygn bo chinh thiic cong nhin, ciing nhu tuin thii toan bg lAS/IFRS hay tuygn bfi ap dung mgt phan lAS/IFRS. Cuoi nam 2016, Vu Chg do kg loan va kigm toin mcii dua ra tliao luan ve 16 trinh ap dyng lAS/IFRS tai Viet Nam, chua co he thflng van ban quy phgm phap luat nao dugc ban hinh lien quan den van de tren.
(3) Nguon nhdn luc: Nhin luc ke loan hien nay ciia Viet Nam dang dugc dio tao trgn ca so Chg do ke toan va Chuan muc ke loan Viet Nam, chua dao tgo chuygn siu ve lAS/IFRS a bac dgi hgc, sfl lucmg hgc phin giang dgy ve kg loan qufic tg con it. Ben canh do, khi nang ngoai ngii cua sinh vign kg toin khi ra truang cdng chua thuc su dap iing dugc ygu ciu dgc, hieu va vgn dung lAS/IFRS, Ngoai ra, Vi^t Nam ciing dang rit thieu dgi ngii kg toin vien cd day dii 2 ygu tfi gioi chuyen mfin va gifii ngogi ngu,
(4) He thong thong tin: Mgt yong nhtrng ygu ciu khi gia nhip thj trucmg chung ASEAN, Cling nhu lip bio cao tai ehinh theo lAS/IFRS la cfing khai, chia se thfing tin tai chi'nh mdt each chi tigt, diy du, ro rang. Tuy nhign, vin de chia se thong tin tai chinh cua cic doanh nghi?p Vi?t Nam hien nay chua the dam bao ygu cau tren, ciing chua san sang chia se thong tin mgt each minh bach nhat ra bgn ngoai. Ben cgnh do, hg thdng cflng nghe thong tin phyc vu cho cong tac hgch toan ke loan chua dugc thiet ke, cdng nhu dap ung dugc yeu cau trong vi?c lap bao cao tai chinh theo lAS/IFRS.
Thu-c te li-ng dung lAS/IFRS tai mot so quoc gia tren the gidd
Tgi Trung Quoc; Tinh den nay, Trung Quoc la mgt trong so nhihig quoc gia cho phep cac cdng ty dugc lua chgn sii dung lAS/IFRS hoac tigu chuan qufic gia, tiiy thuge dac thii hoat dfing sin xuat kinh doanh ciia chinh doanh nghiep. Cu the la:
- Dua trgn cic lAS/IFRS, Trung Qufic xay dung bg tieu chuan quoc gia, bg lieu chuan niy cd sy phii hgp dang kg voi lAS/IFRS.
- Trung Quoc cho phep cac cong ty chi thyc
hien giao dich trgn san giao dich chiing khoan Trung Qu6c dai luc dugc lya chgn sir dung ligu chuan quoc gia. Dfli vdi cic cflng ty giao dich trgn san giao dich chiing khoan Hong Kflng CO Ihg Iya chgn ap dung lAS/IFRS, Chuan myc Bao cio lii chinh Hfing Kfing (HKFRS) hogc chuin muc ke toan Trung Quoc (ASBEs) trong vice lap Bao cao tii chinh cho cac nha diu tu Hfing Kong, Cho phep cac cfing ty Trung Qudc co muc dich kinh doanh 6 My va chau Au ap dung theo lAS/IFRS,
Tai An Dq: Dua ygn lAS/IFRS, An Dg da xay dung va thong qua chuin myc kg toan An Do (IndAS), nhin chung nfii dung ciia IndAS co su phu hgp vdi lAS/IFRS va dugc ip dung cho cac cflng ty niem yet ldn. Ben cgnh do. An Do ciing khuygn khich cic cfing ty nigm yet sir dung lAS/IFRS ygn tinh than tu nguy?n.
Tgi Nhgt Bdn: Nhat Bin quy dinh cac cflng ty niem yet co the Iya chgn sii dyng chuan muc kg loan Nhat, lAS/IFRS hoac US GAAP.
Viec ap dung lAS/IFRS dugc chap nhin hoan loan tgi thi trudng Nhit Bin Tinh den thing 5/2015, da CO 85 cflng ty Nhgt Bin ap dung lAS/IFRS, 30 cflng ty dang xem xet chuyen sang lASAFRS.
Tgi Thliy St: Thuy ST dong y cho cac cong ty, kg ca he thong ngan hing lya chon sii dung Chuan muc ke toin Thuy ST (Swiss GAAP PER), Chuin muc ke toan My (US GAAP), Doi vdi cac doanh nghiep vira vi nho, Thuy ST cung dua ra cic quy dinh lien quan den van de ap dung IFRS cho doanh nghiep vira va nho, Tiph dgn thing 5/2015, da co 91% trong tfing so 130 cflng ty nigm ygt sii dung lAS/IFRS. Cd the thay rang, lAS/IFRS da vi dang dugc thira nhin rong rii tai qufic gia nay.
Tgi My: Uy ban chung khoin Mf (SEC) cho phep cac cfing ty nude ngoai niem ygt dugc lip Bio cao tii chinh theo IFRS ma khdng cin chinh hgp theo US GAAP. Tuy nhien, cho tdi nay US GAAP vi lAS/IFRS chua thyc su hfli tu.
Tgi Lien minh chdu Au - EU; Cgng dgng niy
phe duy?t ap dung rgng rai lAS/IFRS, ngoai
trir IAS39 lien quan dgn ghi nhan va xac dinh
gia tri cic cfing cu tii chinh.
1 Nguyen Thj Kim Huyen Tgp chi KHOA HQC & CONG NGHE 167(07): 205-210 Bai hgc kinh nghiem cho Viet Nam
Ve CO bin, cho dgn nay, Viet Nara chua c6 quy dinh nio lign quan dgn vin dg ling dung IFRS trong cic doardi nghigp, nhit li cic doanh nghigp co vfin diu tu nude ngoai. Mgt khac, VAS chua thyc sy phii hgp vol lAS/IFRS la mgt trong nhiing tra ngai cho cac cong ty trgn trong vice giii bao cao tai chinh vg nude. Dua lren kinh nghi?m cua mgt so qudc gia da thuc hien ip dung IFRS trong gidi hgn, hoac ap dung IFRS mgt each rgng rii, CO the nit ra mgt sfi bai hgc kinh nghiem cho Viet Nam dg ung dung lAS/IFRS trong thcri gian tdi nhu sau:
Doi vdi Bg Tai chinh, can ban hanh quy dinh lya chgn hinh thuc ap dung lAS/IFRS, Dua tren kinh nghiem cua cac qufic gia da ap dung lAS/IFRS, cho thiy, co hai hlnh thiic ap dung lAS/IFRS, d6 la: Tuyen bfl ip dung lAS/IFRS vi phg duyet ap dyng timg chuin muc lAS/IFRS cu thg.
Vdl viec tuygn bd ap dung lAS/IFRS, lgi ich ma hinh thiic nay mang lgi bao gfim:
- Thuang xuygn cap nhat dugc sy thay dfii cua lAS/IFRS;
- Tiet kiem chi phi trong viec bien djch, xay dyng lgi he thfing chuin myc,
Tuy nhign, viec tuygn bo ip dung lAS/IFRS chua thg thyc hien tai Viet Nam, bai hien tgi lAS/IFRS khong tuong thich vdi luat va chuan muc kg toan Viet Nam. Bgn cgnh do la so lugng cin bg, nhin vien ke loan trong cac doanh nghiep co kha nang dgc, hieu lAS/IFRS tai Viet Nam khfing nhigu. Ngoai ra, h§ thdng chia se thfing tin cua Viet Nam cung chua dap iing dugc nhu cau iing dyng toanbglAS/IFRS.
Vdi viec phe duyet ap dyng timg chuan myc lAS/IFRS cu thg se giiip cho cic doanh nghigp khfing phii mil thoi gian trong viec dgc, lya chgn cic chuin myc ip dyng khi thuc hien lap bao cao tai chinh theo lAS/IFRS, Tuy nhign, nhuge digm cua viec phe duyet ip dyng tirng chuin muc lAS/IFRS do la khfing thg cap nhgt kip thoi sy thay dfli ciia JAS/IFRS; ton chi phi trong vigc tfi chirc phg duygt; cin diu tu vg mgt nhin lye di thyc
hien tfit nhiem vu nay.
Du lya chgn phuang phap ap dyng nao thi Cling luon tfin tai nhiing lgi ich va khd khan nhit dinh, theo do Vu Chg dO ke toan, kiem toin can can nhic de tham muu cho Bg Tai chinh lua chgn phuong phip phu hgp vdi die thil cua Viet Nam, ciing nhu Igi ich mang lai so vdi chi phi bo ra li toi uu nhil.
Bgn canh cic quy dinh lya chon hinh thiic ap dung lAS/IFRS, Bg Tai chinh cin lap kg hoach cy the, nhung hieu qua, yinh tim ly hoang mang cho doanh nghigp va nguoi lim cfing tic kg toan. Kg hoach cin:
- Xic djnh 16 trinh ip dyng chi tigl: trudc hgt ngn ap dyng cho khu vyc co Igi ich cfing chung, khu vyc co von diu tu nude ngoai rfii mo rgng ra cac doanh nghigp cin thu hiit, hoac can thuc hien vay vfin nuoc ngoai.
- Xac djnh cac vin de lign quan den viec ap dung TAS/IFRS nhu he thdng duong truygn thfing tin, ning cip he thfing phan mem kg toin theo'hutifng qufic tg, dao tgo trinh do kg toan, dao tao trien khai IFRS, cac chi phi cho viec tnen khai ip dung,
- Xiy dung co chg, chi'nh sach, khung giam sit chat che cho phep cac doanh nghiep ap dung IFRS.
- Thyc hien kigm tra vigc ap dung IFRS trong cac doanh nghigp sau khi da trien khai kg hogch ip dung.
Ngoai ra, d6i vdi nhiing doanh nghiep-khflng cin thigt phai ip dung lAS/IFRS, Bg co thg cho phep cac doanh nghiep niy (luge lya chgn sii dung VAS hay lAS/IFRS tiiy die thii hoat dgng sin xuit kinh doanh ciia chinh doanh nghigp do. Song song vol sy cho phep niy, tign hanh xay dyng, dfli mai VAS theo hudng phii hgp vdi lAS/IFRS, dieu niy se giup cac doanh nghigp trinh dugc khd khan, tigt ki?m chi phi VI khong phii thuc hien chuygn dfii ap dung tir VAS sang lAS/lFRS.
Dfii vai doanh nghiep: Ben canh tuan thii cac
quy dinh, cung nhu ke hoach dua lAS/IFRS
ip dung trong lap bio cao tai chinh do Bg tii
chinh dua ra, doanh nghiep cin chu dgng
chuin bi ngufln tai chinh, nang cap he thflng
phin mgm, ciing nhu dio tgo nhan luc ke toin
209
Nguyen Thi Kim Huyen Tap chi KHOA HQC & CONG NGHE 167(07), 2 0 5 - 2 1 0 CO the dgc, higu v i vgn dung lAS/IFRS,
Dfii voi c i c tfi chiic, truang dai hgc d i o tgo kg t o i n : Can x i y dyng p h u o n g an giii bai t o i n lien quan dgn dao tgo dfii ngu kg toan, dgi ngu kiem loan vien v i n h i n su sao cho ho phai co sy am higu ve l A S / I F R S dg co the thuc hien, ling dung trong to chiic he thong b a o c i o t i i chinh. Cling n h u kigm tra thflng tin tren cac bao c i o nay.
K E T LUAN
Noi torn lgi, vigc ap dung lAS/IFRS tgi Viet N a m dang la mgt t h i c h thiic ldn dfii vdi cac doanh nghiep, ciing n h u c i c n h i hoach dinh chinh sich. Thach thiic d d i y khong chi x u i t phat til sy chi tiet, phiic tgp c u a ngi dung, khuon khfl, cung n h u s u thay dfii thudng xuyen cua lAS/IFRS, ma con x u i t phat til' chinh khuon k h o phap luat, c o che, chinh sach, ngufln nhan luc va he thfing thfing tin cua Viet Nam. Dg co the sdm d u a lg trinh ap dung lAS/IFRS v i o l i p b i o c i o t i i chinh trong cac doardi nghiep Viet N a m , Bg Tai chi'nh, cac c o quan chiic nang co lign quan can dya trgn kinh nghiem ciia cac quoc gia di trudc, tign hanh nhieu giii p h i p ca trong ngan
hgn va dai ban, dgc biet la c i c giii phap lien quan dgn mfii truong phap 1;^.
T A I LIEU THAM K H A O 1, Pham Hoai Huong (2010), "Miic do hai hoa giSa chuan myc ke loan Viet Nam va chuan muc ke toin qudc le", Tgp chi Khoa hoe vd edng nghi, DH Da Ning, 5(40), tr. 155 - 164.
2, IFRS Foundation (2016), Financial Reporting Standgrdsfor the World Economy.
3, Olfa Nafti, Emna Boumedieneand Salem Lolfi Boumediene (2013), "lAS-IFRS Adoption Impaci on Accounting Information; The Case of France", Journal of Modern Accounting and Auditing, 9(3), pp, 321-334.
4, Pascal Dumontier and Bernard Raffoumier (1998), "Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data", Journal of Internaiionai Financial Management &
Accounting, 9(3), pp. 216-245
5, Salvador Carmona and Marco Trombetta (2008), "On the global acceptance of lAS/lFRS accounting standards The logic and imphcations of the principles-based system". Journal of Accounting and Public Policy, 27(6), November- December 2008, pp, 455-461.
6, http //asean,org/articles-oii-aec-2015/
7, http:// www.ifrs.org
SUMMARY
IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): INTERNATIONAL EXPERIENCES AND LESSONS FOR VIET NAM
Nguyen Thi Kim Huyen*
University of Technology - TNU
Since early 21st century, the Ministry of Finance of Vietnam has launched die Vietnam Accounting Standards (VAS) basing on the International Accounting Standards (IAS), which has been implemented practically in Vietnam. The first 04 VAS were launched on December 31", 2001 and the final 04 VAS were on December 28'^, 2005, Currently, Vietnam is applying 26 VAS, of which VAS No, 21 - Presentation of Financial Statements does not comply with IAS, including IFRS, This article reviews the experiences of several countries in the world and provides suggested lessons for the implementation of IFRS in Viet Nam.
Keywords: Vietnam Accounting Standards (VAS), International Accounting Standards (IAS), International Financial Reporting Stadards (IFRS).
Ngdy nhdn bdi- 15/02/2017; Ngdy phdn biin. 07/3/2017; Ngdy duyit ddng- 28/6/2017
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