Nghien cilh tno Oil
Anh luring cua quy md cong ty va kha nang sinh ldi m thdng tin bao cao tai chinh cdng bd triTc tuyen
^ ,
Nguyen Anh Hi€n* - Nguyen Roan Dung*'Nghien cihi nhim kiem djnh ve tac dong cua quy mo cong ty va ktia nang sinh lai din thong tin bao cao tai chintz cong bo tnic tuyen cua cac cong ty niem yit tren Sa Giao dich Chimg l<lioan TP.HCM. Vai miu nghien ciru la 332 cong ty trong nam 2018, /tef qua nghien cihi cho thiy quy mo DN co tac dgng manh, nhwng kha nang sinh lai thi khong anh huung den m(fc do cong bo thong tin bao cao tai chinh tnic tuyen.
TCf ktioa: Bao cao tai chinh; bao cao tai chinh cong bo tnic tuyin; quy m6DN.
Summary:
In the process of international economic integration and the increasing application of information technology, there is a demand for improving the financial statements quality of enterprises. This study aims to test the impact of firm size and profitability on internet financial reporting of companies listed on the Ho Chi Minh City Stock Exchange. With a sam- ple of 332 companies in 2018, the study results showed that the firm size has a strong impact but the profitability does not affect internet fi- nancial reporting.
Keywords: Financial reporting, Intemet Financial Reporting, Firm size.
1. Gidi thieu
Thi thudng chdng khoan (TTCK) la thi tiirdng can nhilu thflng tin de bd trg cic ben lien quan thuc hifn cac quyet dinh kinh te, die bift la cic nhi diu tu. Thong tin dugc cung cip cing day du v i hiru ich thi cing giup cic ben giam dugc cbi phi khi ra quylt dinh diu tu, hgp tic kinh doanh v i giup TTCK minh bgch vi hogt dflng linh mgnh, hieu qui bon. Mflt tiong nhiing phuang thdc dfl eung cip thdng tm nhanh chdng den cac dfli tugng cd lien quan l i cdng bfl v i truy cgp thflng tin qua hf thdng
h Internet toan ciu.
•
Theo quy dmh hifn hinb (Thong tir sd 155/2bl5/fT-BTC, ngay 6/10/2015 cua Bg Tai chinh), cac doanh nghifp (DN) tifln TTCK Viet Nam phii dang tii bio cio tai chinh (BCTC) tifln tiang tiidng tin difn td cua DN (website). Cong bo thdng tin BCTC tryc tuyen la mdt vin dfl khdng moi doi vdi cic nghifln cihi tifln thfl gidi. Tuy nhifln, cic nghien cuu tien TTCK Viet Nam hifn nay chi tip trung vao miic do cflng bd thong tin tii chinh cua DN, dua vao cic nfi dung thong tin yflu cau cdng b l tiong BCTC v i cic bio cio thudng nien cua DN, m i chua de cip den mdc dd cflng bo thflng tin tryc tuyen cua DN. Vi vgy, nghifln
Nhdn: 06/4/2020 Bien tdp: 20/4/2020 Duyet ddng: 29/4/2020 ciiu nay dugc thuc hien nham xem xet miic do cdng b l thflng tin BCTC tryc tuyln cua DN v i xem xet sy tic dflng CLia kha nang sinh ldi, quy md cda DN dfln mdc do cflng bfl thdng tin BCTC tryc tuyen cua cic cflng ty niem yet tifln Sd Giao dich Chiing khoin TP.HCM.
2. Cc sd 1^ thuyit va phirong phap nghifln cihi
2.1. Cffs&l^thuyet - BCTC cong bo true tuyen:
Theo Elsayed, El-Masiy, & El- beltagi (2010), cfl nhilu each thuc khic nhau dfl truyfln dat thflng tin cua DN den cic bfln Iifln quan nhu bin cung BCTC, bao cao thudng nifln, phit hinh cic i n ban va each su dung rpng rii gin diy nhit chinh l i mang Intemet. Poon, Li, & Yu (2003) cho ring thflng tin BCTC cflng bo tryc tuyfln (Internet Fina- cial Reporting - IFR) de cip den vifc sd dyng tiang thong tin difa. td (Website) cua DN dfl cflng bo cac tiiong tin tii chinh. Khi dfl, cac ben lien quan mudn thuc hifn cac quyet dinh kinh t l cd thfl tham khio tryc tiep tien cac tiang thong tm difn tu cua DN mpt each nhanh chflng v i hifu qua thflng qua mgng Intemet.
Thong tin niy co thfl dugc buy cip td bit cii noi nao, bat cii thdi gian nao voi chi phi thip, tdc dp nhanh v i dd chinh xac cao.
* Bai hgc Sdi Gdn,
**VNPT Media
B?l
NghlftncilU trao dfii
Thong tin BCTC cong bS tryc tuyen:
Thflng tin BCTC cdng bd tryc tuyfln la cie thdng tin dugc bilu tbeo nghia rpng tiic l i ngoii cic thdng tin nhu bin cdng BCTC, bio cio thuong nifln thi con bao gIm cic thdng tin khie cd lifln quan va ca cich thiie tilp can cac thdng tin dd tien trang thdng tin difn tii cua DN. Cic nhifln cihi tien the gidi trudc day dflu thong nhat mdt bang cic chi tiflu cua vifc cdng bd thdng tin BCTC true tuyln, moi chi tiflu kbi xem xflt tifln tiang fliong tin difn td cda DN nlu ed thi cho 1 dilm, ngugc lgi Ii dilm 0 v i ting hgp cic sd dilm d l ra kflt qui cudi cung.
Raffournier B. (2003) dua ra mpt bang gflm 20 chi tiflu (9 chi tiflu v l cflng khai thflng tm v i 11 chi tiflu v l chit lugng thflng tin). Almilia L.S. (2009), Irwandi S.A. v i Putii N. (2016) trinb biy mpt bang gom 4 phan npi dung cong bo tryc tuyen, eic thdi dilm cdng bo, cic vin de ky tiiuylt eua vifc cdng bd, cac thong tin hd trg ngudi su dyng tmy cgp thdng tin tryc tuyfln.
Aly v i cgng su (2010) trinh biy thanh hai phin gom npi dung cflng b l (59 chi tiflu), hmh tiiuc tiinh biy (31 ehi tiflu). Kwakye TO. v i cpng sy (2013) sd dyng bing gIm 25 cbi tieu dfl dinh gii mdc df cflng b l thdng tin true tuyln. Susbila S. v i Amol D. (2016) dinh gii tiiflng tin BCTC tryc tuyfln gIm 3 thanh phin chinh l i nfi dung ting hgp, BCTC, hinh thdc tiinh bay tren trang thflng tin difn tu.
Mohammad v i Hasan (2016) xac djnh chi sfl cflng bfl thdng tin qua 45 chl tiflu, bao gom 17 chi tiflu v l ngi dung v i 18 chi tiflu ve hinh tilde trinh biy. Tbeo Bin- Ghanem v i ArifF (2016), vifc dinh gii muc dfl cflng b l BCTC dya vao hai phin chinh la phin hinh thdc trinh bay cua website (16 ehi tiflu) va phin npi dung thi hifn tien website dd (19 chi tieu). Mac du cd nhilu chi
tiflu cdng bfl khic nhau, nhung vifc dinh lugng miic dp cdng bd thdng tin BCTC tryc tuyln ehu yflu dya vio hai phan chinh la phan binh thdc trinh biy v i phin ndi dung trinh bay tifln trang thdng tin difn td. Dua vio s l lugng cic ehi tiflu v i muc do phu hgp cda tiing cbi tiflu so sinh vdi thong tin ciia cic DN tgi Viet Nam, nghifln cdu niy sd dung cac chi tiflu do ludng mdc dp cdng b l thdng tin BCTC true tuyln ciia Bm- Ghanem v i Ariff (2016) bao gom 35 chi tiflu trinh biy d Bang 1.
- Quy mo DNvd thong tin BCTC cong bo true tuyen:
Theo 1^ thuyflt tin hifu thi DN co quy mfl Ion se co nhilu thflng tin v l sin phim cin dugc quing cio, cic thflng tin vfl tii chinh cin phii dugc cdng bo ro ring v i nhanh chdng de dip ling nhu ciu ciia cic bfln tifln quan. Khi nghien cuu ve sy inh huong cua quy md DN din mdc dg cua vifc cflng bd thdng tin BCTC true tuyln, thi da so cae nghien ciiu dflu cho ring cd sy tic dpng cung chilu cua quy mfl DN nhu ngbien cdu cua Raffournier B. (2003) tien TTCK Thuy ST; AhniHa L.S.
(2009), Irwandi S.A. v i Putii N.
(2016) cdng tifln TTCK Indonesia,
Muiiaoui H. v i Oyelere P (2013) tten TTCK Cic tiiu vuong qu6c A Rgp Thing Nhit; Kwakye T.O. vi cpng sy (2013) ti^n TTCK Ghana;
Aqel S. (2014) tien TTCK Thd Nhi Ki'; Susbila S. v i Amol D. (2016);
Nayaka K.M.D v i Gowda K.N (2017) tten TTCK An Dp; Moham- mad N. v i Hasan R. (2016) tifln TTCK Bangladesh.
- Khd ndng sinh lai vd thong tin BCTC cong bo true tuyen:
Khi ning sinh loi cua DN lufln l i yflu to quan tim die biet cua cic bfln lifln quan kbi xem xflt thdng tin BCTC. Vifc cflng b l tiiong tin BCTC thflng qua tiang tin difn hi cua DN se mang Igi thflng tin nhanh nhit tren mgt thi tmong hoin hio v i "bao bifu" rang DN dang thyc hifn qua trinb sin xuit - ldnh doanh minh bgch, hifu qui. Khi dd, khi ning sinh ldi cua DN cing cao tbi mdc dg cdng bd thdng tin BCTC tryc tuyln cing cao nhu nghien ciiu cua Ahnilia L.S. (2009), Aly va cfng sy (2010), Kwakye T.O. va cfng sy (2013), Aqel S. (2014), Mohammad v i Hasan (2016), Nayaka K.M.D v i Gowda K.N (2017). Nhung mpt sfl nghifln cdu thyc nghifm khic nhu Raffournier Bang 1; Ngi dung danh gia mirc tfg thong tin BCTC cong bo t r ^ tuySn
m n b thftc trinh U v cna Website 1
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Website CO sin Website ti^K Anh c6 s4n Ket not VOI chiing toi qua Facebook/
Twitter A'outidie Tm tire raai nhai Menu \ifa chon tren website Lien h^ vrri chUnft loi Lien ket voi website TTClt Lien ket vdi conR ty m? ho?c cons ty con CSoi hoi thudng K9P
S5 dien thofi cho nhi dau tu lien h | Dja chi Email cho n h i dau ni li£n hf Dja chl bini d i ^ Hcp tim kiem th6ns tin Bio cao ihuemx nian a d^nic PDF Baocao diudng nien A dfng HTML So do (rang web
N4i d n n s trinh \Ay trin Webille 1
2 3 4 5 6 7 8 9 10 M 12 13 14 15 16 17 IS 19
Bio cao ihumifi n i ^ nSni nay Bdo vAo ihirang men nim tmdc Bio cdo ban men Bio cdo hanR quy Bing cfin doi ke toan Bio cio ket qua hoat don^ kmh doanh Bio cao thav d6i von chu sa him Bao can lini chujen lien iC' Gia CO phifu hien tfli Gia CO phieu irong qua khu Tom UI hiijc linj y ve lai diinh Tliuvct mmh BCTC Nen tanii cua cong ty M5 la Iinh t r ^ g cua cong ty Ten thanh \ len hpi Aonf. quin trj Tiiong lm Ban giam dOC Bio cio kiem toin Cau true so hOu Trach nhiem xi hdi DN
(Ngudn: Bin- Ghanem vd Ariff (2016)
HghKn cihi trao i i i
B. (2003), Miniaoui H. va Oyelere P. (2013), Susbila S. v i Amol D.
(2016), Irwandi S.A. v i Putri N.
(2016) Igi cho ring, miic df cflng bfl thong tin BCTC hryc tuyfln khflng bi tic dfng hcri khi nang sinh loi ciia DN.
Ngoii ra, nghifln curu niy cung ke thvta cac nghifln ciru tru6c de bo sung cic bifln kiflm soit vio mfl hinh nghifln cihi gom don biy tii chinh, tinh thanh khoin, quy mfl DN kiflm toin v i thfli gian niflm yflt cuaDN.
Tir CO so ly thuyflt trfln, mfl hinh nghifln CIJTU dugc dfl xu4t nhu H i n h l .
2.2. Phucfng phdp nghien CKU Nghifln curu nay sit dyng phuang phip dinh lugng dfl thyc hifn vifc dinh gii khi nang sinh ldi v i quy mo DN inh huflng d^n miic df cflng bfl thflng tin BCTC tryc tuyfln ciia cic cong ty niem yet t^i Sflf Giao dich Chiing khoin TRHCM (HOSE). Du lifu thu th^p tir cic BCTC nam 2018 da dugc kiflm toin v i thong tin tir trang thflng tin difn tii cua 332 cflng ty phi tii chinh niflm yflt trfln HOSE. Nghien ciiu sir dyng phan mem m i ngufln mo R dfl tien binh viec phin tich cic so lifu can thiflt nhu phin tich tinh tuong quan giira bifln phy thufc vfli cic biai doc l|p v i giua cic bifln df c l^p vcri nhau. Kfl dfln Ii sii dyng phuong phip phan tich hfli quy da bien, dfl thyc hifn vifc kiflm dinh cic khiflm khuyet ciia mfl hinb boi quy nhu Idem dinh phuong sai ciia sai so khong doi, kiem dinh phin phoi chuin cua phin du, Idflm dinh ty tuong quan. Idem dinh da cpng tuyen.
Mo binh bfli quy tong quit dugc xic dinh nhu sau:
MDCBTT= OQ + ajQMDN + a2KNSL + apBTC+ a4TTKN + asQMKT+ af^TGNY+ Cj
Trong do;
MDCBTT: miic df cflng bfl thong tin b i o cao t i i chinh tryc tuyen.
Hinh 1: Mo hinh nghien CCPU
K h i n i n g sinh Ifri
Cic biln Mim soit
Bdng 2: Mo ta cic biSn cua mo hinh nghien ci>u
Kimn 1 M a t i 1 C i c h t h t e do lirime Biln pfav thuOc
MDCBTT Miic d$ cdng bd didng tin BCTC tivc tuyln
Tdng sd difm DN dat dat/c (1 ndu c6, ngu^rc l^i Ii 0 tinh toin flieo bing phv lyc 1) chia cho sd dilm l6i d a l i 3 S
Biln dOc U P QMDN KNSL
Quy md DN Khi nfing smh ldi
Logarit cda t ^ g tii sin
Tdng tai san lay tren bang can i6i k l toin (BCDKT) L ^ n h u ^ trudc Ihul tr£n tdng t ^ sin Uri nhuin trudc Ihul liy tie Bing bio cio kit qua kinh doanh. tdng tii sin ily tCt BCDKT Biln kilm soit
DBTC TTKN QMKT
TGNY
Ddn biy tai chinh Tlnh thanh kho4n Quy md cdng ty kiSm
Thdi gian niem yet
Ty 1? DV tren vdn chii sd hihi Ngr v i von chu sd hiru lay tir BCDKT Ty 1$ tii sin ngin h ^ tren n? ngin h^in Tii Bin ngin han v i ni? ngin h^n liy tit BCDKT Biln gli, nhfn pi trj 1 nSu DN du^c kilm coin bdi BiB4, ngupc Ifii la 0.
Thdng tin liy tii BCTC cua DN US duffc kilm toin S6 nam DN nigm ylt trSn HOSE Thdng tm iky tU bing diuyll minh BCTC
KNSL: kha nang sinb loi cua DN.
QMDN: quy mo cua DN.
DBTC: don biy tii chinh cua DN.
TTKN: tuih thanh khoin cua DN.
QMKT: quy mo cong ty kiflm toin cua DN.
TGNY: thfli gian DN niflm yflt trfln So Giao dich chiing khoin TRHCM.
aQ: he sd chin
aj, a2, a3, 34, a^, a^: bf so hfli quy
ej! sai sfl ciia phin du Cich thiic do luong cac bifln trong mo binh dugc trinh biy a Bang 2.
(Nguon: Nhom tdc gid de xuat) 3. K i t qua nghifln ciru va thio luan
3.1. Phdn tich titamg quan Ma trin hf sfl tuong quan trong Bang 3, trang 36, dinh gia dugc moi quan he tuyfln tinh giiia cac bien trong mfl hinh. Kflt qui Ii giiia cic bifln trong mo hitih khflng cfl tuong quan nio m i gia tri tuyet dfli l i Ion bon 0,8 nen mfl hinh se khflng ton tai hien tugng da cgng tuyfln.
3.2. KSt qud hoi quy md hinh Voi gia tri F(6, 325) = 14,3 tir bang 4 trang 36, mfl hinh hfli quy l i CO y nghia. Ngoai ra, gii tri R2 diflu chinh = 19,4%, cho thay dugc 19,4% sy bifln thifln cua bifln phu thuflc MDCBTT c6 the giai tbich dugc boi cic bifln dgc lip (QMDN, KNSL) v i cac bifln kiflm soat (DBTC, TTKN, QMKT, TGNY).
g n
cihi trao dtf I
Ket qua bfli quy cung chi ra rang, miic do cflng bfl thong tin BCTC true tuyfln phy thuoc Idn nhit vao yflu to quy mfl DN. Cfln vfl yeu to kha nang sinh loi cua DN lai khong CO y nghta thflng kfl kbi gii tri p - 0,3341 > 0.05. Nhung tai miic y nghia 10% thi yflu tfl quy mo kiflm toin I^i co inh buong dfln miic do cong bfl thong tin BCTC tryc tuyfln ciia DN (p = 0.0995 < 0.1).
3.3. Kiim dinh cdc khuyit t$t cua mo hinh
Kiflm dinh hifn tugng da cgng tuyfln bang he s6 phflng dai phuong sai VIF: vdi ket qui tii Bing 5, cic gii tri deu nbo hon 10 nfln mo hinh khflng CO hifn tugng da cfng tuyfln.
Kiflm dinh phuong sai sai sfl khong dfli: voi kflt qui tii Bing 6, gia tri p-value = 0,4 > 0,05 nfln mo hinh CO phuong sai la khong dfli.
Kiflm dinh tinh tu tuong quan:
Voi kflt qui tit Bing 7, gii tri p-value
= 0,09 > 0,05 nfln kflt luan khong c6 tu tuong quan trong mo hinb.
V6i cic k^t qua ki^m dinh tren, CO thfl nhin thiy mfl hinh nghien curu dfl xuit la phii hgp trong vifc danh gii miic dg cong bo thong tin BCTC true tuyfln ciia cic DN niflm yet yfln HOSE.
4. Ket Iu$n
Nghien ciiu niy su dyng phuang phip dinh lugng dfl kiflm djnh sy tic dgng cua quy mfl DN v i kha ning sinh Idi den miic do cflng bfl thong tin BCTC tryc tuyfln cua cic cflng ty niflm yflt t?ii HOSE. Voi dii lifu cua 332 cong ty phi tii chinh niflm yflt tren HOSE nam 2018, sii dung phan mflm ma nguon mo R, kflt qui nghien ciiu cho thay quy mfl ciia DN CO anh buong m^nh theo cimg chiflu hudng vdi miic dg cong bo thong tin BCTC tryc tuyen ciia DN.
Diflu niy cfl nghTa la, DN co quy mfl cing lan thi co nhiflu chi phi ban so voi DN nho dfl tgo dyng, c^p nhit trang thflng tin dien tu vdi diy
Bang 3: Ma tr$n h$ so tuvng quan giOa cac bien trong mo hinh
Biln MDCBTT QMDN KNSL DBTC TTKN O M K T TCNY
MDCBTT 1 0,438S 0.0810 -0,0262
•0,0772 0^610 -0,0470
QMDN 1 0,0031 0.0857 -0,2314 0,4335 -0,0066
KNSL
1 -0.265 0,2768 0,0655 -0,106
DBTC
1 -0,085 0,0539 0,0267
TTKN
1 -0.100 -<l.013
O M K T TCNY
1 0,1299 1 1 1
Bang 4: Ket qua mo hinh hoi quy OLS
Biln OMDN KNSL DBTC T T K N Q M K T TGNY H i n e s d
Sd quan sil - F ( 6 , 3 2 5 ) =
Prob > F = R ' dien chinb =
U « s l 0,0848 0,0735 -0.0008 0,0003 0,0246 -0,0015 -0,4604
332 14,3 0,000 0.209 0,194
V nghta th6ne kS 0,0000000000048 • * •
0,3189 0,3341 0,9127 0,O99S.
0 J 2 8 2 0,0013 **
-0,001 •'*-0.01 ' • 0 , 0 5 -.'O.l • •})
Bang 5: Hf so ph6ng dai phu'o'ng sai VIF
Biln 1 QMDN Vff IJOI 1/VlF 1 0.77
KNSL 1,191
0.84
DBTC j TTKN 1.086 1.151
0.92 1 0.87 O M K T
U 7 1 0.79
TCNY 1,037 0,96
dii thflng tin ve sin phim dich vy, BCTC, trach nhifm dfli vdi xa hfi dfl day manh thuong hifu ciia DN.
Mgt yflu tfl khic trong nghifln ciiu niy Ii kbi ning sinh loi cua DN cung CO tic dfng cung chieu vdi miic dfl cflng bfl thong tin BCTC tryc tuyfln, nhung lai khflng co y nghia thong kfl. Diflu niy c6 nghia la yflu to khi nang sinh loi dugc quan tim nhiflu hon khi cic bfln lifln quan xem xflt tren cic bin ciing BCTC, i n bin phit hinh hem la cic bin thong tin trfln trang thong tin difn tii ciia DN.
Kflt qui nghien ciiu cho thiy, cic ben lifln quan khi tim hieu thflng tin vfl cac DN lorn thi co thfl liy ngufln thflng tin nhanh, bifu qui, chi phi thip tii cic trang thong tin difn tCr ciia DN vi cung dflng thoi khuyfln khich cic DN nfln hoin thifn trang thong tin dien tii hifn tai ciia minh de CO thfl cung cip diy du cic thong tin can thiflt cho cic ben lifln quan
Bang 6: K4t qud kiSm djnh Breusch-Pagan
Bang 7: Ket qua kiem djnh Durbin-Watson
(Nguon: Ket qud phdn tich tic R) cung nhu quing b i hinh inh cic sin phim dich vy, thuong hifu cua DN mot cich nhanh chong v i hifu qui.
Tuy nhien, cic chi tiflu dinh gii miic dg cflng bfl thflng tin BCTC tryc tuyfln b'ong ngiiifln curu niy chi li mft su lya chgn, mi thyc tfl cin cfl nhiflu nghifln ciiu tiflp tbeo dfl hoin thien bon cic ngi dung dfl dinh gia muc dg cong bd thong tin BCTC true tuyen ciia cic DN t^i Vift Nam.D
E H ^chi
Nghign cau trao ddi
Tdi lifu tham khdo
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2. Aly, D., Simon, J., & Hussainey, K.
(2010). Determinants of corporate internet reporting: evidence from Egypt Managerial Auditing Joumal, 25(2). 182-202.
3. Aqel, S. (2014). The Determinants of Financial Reporting on The Internet: The Case of Companies Listed in The Istanbul Stock Exchange Research Journal of Fi- nance and Accounting. 5(8). 139-149.
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Accounting Reader, 35 - 49.
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Determinants Of Intemet Financial Report- ing (IFR): A Smdy Of Indian Corporate Sec- tor. International Joumal of Social and Economic Research, 7(3). 42 - 60
11. Poon. P.. Li, D.. & Yu. Y.T. (2003) Internet Finacial Report. Project code G- T348from the Hong Kong Polytechnic Uni- versity.
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(Tiep theo trang 11)
Ket chuyen chi phi thanh ly, nhugng bin TSCD (gii tri con lai v i cic chi phi khic), ^ :
Ng TK 911: Xac dinh kflt qua/Co TK 811: Chi phi khic
Kflt chuyfln thu nhip thanh ly, nhugng ban TSCD, ghi:
Ng TK 711: Thu nhap khic/Co TK 911: X i c dinh kflt qui.
Phin cbflnh Ifch giiia khoan tbu txt vifc thanh ly, nhugng bin TSCD cao bon gia tri cdn Iai ciia TSCD v i chi phi thanh ly, ghi:
Ng TK 911: Xic dinh kflt qua/Co TK 421; Lgi nhuin chua phin phfli.
Phin cbflnh Ifch giua khoin thu tir vifc thanh ly, nhugng ban TSCD nhfl hon gii tri con Iai ciia TSCD va chi phi thanh ly, ghi:
Ng TK 421: Lgi nhuan chua phan phfli/ Cd TK 911: Xic dinh k^t qui.
Thiflt nghi, cich ghi chep nhu trfln ruflfm r i , phiic tap, lim tang khfli lugng cong t i c kfl toin va ciing khong ro ring cung nhu khflng phyc vy tflt cho vifc lip bio cao tai cbinh v i cy the Ii b i o cio kflt qui kinh doanh. Do viy, hudng dan vfl kfl toin thanh ly, nhugng bin TSCD trong Thong tu 200/2014/TT-BTC nen dugc quy dinh giong nhu thong If kfl toin quflc tfl va lAS/IFRS. Nghia li, tren CO sd bf chung tir vfl giao dich thanh ly, nhugng b i n TSCD gflm bifln bin giao nhin TSCD, phiflu thu, phiflu chi, hoa don GTGT,... ke toin chi cin thyc hien mgt biit toin vfl thanh ly, nhugng b i n TSCD;
trong dd bao gom c i vifc ghi giim TSCD v i xic dinh lai (hoac 16) vfl giao dich niy ben canh but toin ghi nh^n khiu hao phai trich them tinh dfln ngiy thanh ly, nhugng bin TSCD giflng nhu hudng din ciia chfl do kfl toin Viet Nam hifn hinb.
Cy thfl nhu sau:
N g TK 111, 112, 131,...
Tong gia thanh toin vfl thanh ly, nhugng b i n
Ng TK 214: Khiu hao liiy ke Ng TK 811: Phan cbflnh lech giiia khoin tbu tir viec thanh ly, nhugng b i n TSCD nho hon g i i tri con Iai cua TSCD v i chi phi thanh Iy
Cfl TK 711: Phin chenh Ifch giua khoin thu tir vifc thanh ly, nhugng ban TSCD cao hon gii tri con lai cua TSCD v i cbi phi thanh ly
C6TK211,213,..: Ghi glim nguyfln gii TSCD.
3. Ket luan
Bai viet da lam ro va bin luin mgt so ngi dung quan trgng vfl ke toin TSCD, bit dfng sin dau tu va chi phi dau tu xay dyng ca bin theo Thflng tu 200/2014/TT-BTC. Trfln CO sd do, bai viflt dua ra mgt so dfl xuit nham dam bio tinh thong nhit, quan triet cac nguyfln tac ke toin chung dugc thira nh?n, giam thieu nhiing bit hgp ly, tang cudng hifu qui cua cong tic ke toan, dim bio tioh hgp ly trong vifc do ludng, ghi nhin v i cung cap thong tin hihi ich cho nguoi sii dyng. Nhiing de xuat cua bii viet co thfl sit dyng lam tii lieu tham khio cbo cac nhi lim chinh sich, cic DN tiflp tuc ngbien ciiu dfl cd the diflu chinh, siia doi, bfl sung tbeo buflfng phu hgp voi thuc tifln va hgi nhap vdi thflng !f kfl toan quflc tfl.D
Tdi lieu tham khdo
t. Bo Tdi chinh (2014). Thong lu so 200/2014/Tr-BTCngqy 22/12/2014 ve huang ddn Che dp ke todn DN.
2. BQ Tai chinh (2001), Quyit djnh So 149/200J/QD-BTC ngdy 31/12/2001 vi vifc ban hanh vd cong bd bdn (04) Chudn mifC ke todn Viet Nam (dgt 1)
i. Bp Tdi chinh (2006). Quyit dinh So 15/2006/QD-BTC ngdy 20/3/2006 vi vifc ban hdnh Che dp ki todn DN.
mp (M ^'Ke torn &'^i^m torn s6 tUng 5/^20