_[ Y KIEN TRfiO OOI
TRAO odi VE KE T O A N D U PHONG
H O A N NGUYEN MOI TRL/CiNG
Ngay nhgn: 27/11/2015 Ngay nh$n lai:
Le Thi Thanh Hai Trodng Dai hpc ThOdng mai Email: [email protected]
Pham Mai Anh Trodng Dai hoc ThOdng mai Email: [email protected] 14/12/2015 Ma so: 89 •*-90.3BAee.32
^-aiviet se phin tieh nhOng quy dmh eiia ehe do ketoan Viet Nam, kinh nghiSm ketoin qudc te
<3/Ove ke toan du phdng hoan nguySn mdi trudng mdi tmdng va khai quit ket qua nghiSn cQu thuc bang ketoan du phdng hoan nguySn mdi tmdng tai cic doanh nghiSp Viet Nam hien nay TQ dd, dexuat mot sdgiai phap hoan thiSn ke toin du phdng hoin nguySn mdi tmdng theo hudng vQa phu hdp vdi dieu kien eua Viet Nam vda dam bao hda hdp vdi ehuan mUe ke toan Qude te.
TQ kfioa: ke toan du phdng, ke toin qude te, hoin nguySn mdi tmdng.
D§t van de:
Trong nhOng nam gan day, Cdng nghiSp khai khoang cua Viet Nam da gdp phan quan trpng trong sy nghiSp phat trien kinh te - xa hpi, day nhanh qua trinh edng nghiSp hda, hien dai hda dat nude. Hoat ddng khai khoang ddng gdp GDP mdi nam khoang 10% - 1 1 % , thu ngdn saeh nha nudc khoang 25%, ve co ban nganh nay da dap Ong k!p thdi nguyen lieu (than da, thiee, kem, sat, ddng, apatit,...) cho eae nganh kinh te sO dung nguyen lieu khoang (nhiet dien, xi mang, hda chat, luyen kim,...). Tuy nhiSn, do qua ehu trpng vao kinh te, nhat la tang trudng san lupng khai ttiac, it ehu y den bao ve mdi trudng nSn tinh trang khai thac khoang san bOa bai gay suy thoai mdi trudng va lam mat can bang sinh thai dang dieh ra d nhieu nai. Chinh quyen dja phuong va cpng ddng ddn cu phai ganh chiu hau qua nang ne ve kinh te, xa hdi va mdi trudng, can dupc khac phuc [1].
Chinh vi vay, trong nhOng nam qua, de dam bao sy phat trien ben vOng cua nganh khai thac khoang san cung nho cdn bang sinh thai tai dia ban khai thac, Nha node da ban hanh nhieu chinh saeh nham hodng hoat ddng khai thac khoang san va dau khi tOng bode gan ket chat che giOa muc
So 89+ 90/2016
tieu ldi nhuan, kinh te vdi trach nhiem bao ve mdi trudng, an toan lao ddng, bao ve tai nguySn khoang san.
Luat Khoang san sd 60/2010/QH12 dupc Qudc hdi nude Cdng hda xa hdi chu nghTa Viet Nam khda XII, ky hpp thO 8 thdng qua ngay 17 thang 11 nam 2010, quy d!nh "id chQc, ci nhin hoat ddng khoang sin phai thue hien eic giai phip va chiu mgi chi phi bio ve, cai tao, phuc hdi mdi tmdng.
Giai phip, ehi phf bao ve, eai tao, phue hdi mdi tmdng phai dude xie dinh trong du an dau tu, bao cio dinh gii tie ddng mdi tmdng, ban cam ket bao ve mdi tmdng duac ca quan quan ly nha nudc cd tham quyen phe duyet' (khoan 2, dieu 30).
Odng thdi, khoan 4, dieu 58 Luat Khoang san cung quy djnh "Khi Giay phep khai thac khoing san eham ddt hieu luc thi td chQc, ca nhan khai thic khoing sin phai thue hien eic nghfa vu ed USn quan den viec ddng cda md, cai tao, phuc hdi mdi tmdng vi dat dai theo quy dmh cua Luat nay va eic quy dmh khic cua phip luat cd USn quan".
Ben canh dd, Dieu 1, Luat sOa ddi, bd sung mdt sd dieu cija Luat Dau khi sd 10/2008/QH12 eung quy djnh "Trong qua trinh tien hanh hoat ddng dau khi, sau khi ket thuc tdng cdng doan hoic tQng giai
Jhoa hoc '^
'thddng'mal 137
f KIEN TRfiO OOI
doan hoac ket thuc hap ddng dau khi, td chQc, ci nhin tien hanh hoat ddng dau khi phai thu don cac cdng trinh ed dmh, thiet bi va phuang tien phuc vu hoat ddng dau khi khdng cdn sd dung vi phuc hdi mdi trudng theo quy dmh cua phip luat'.
Cd thS' ndi, van de hoan nguyen mdi trodng da dupe de cap trong ha"u het cae van ban phap luat ve khai thac khoang san ed HSn quan. Tuy nhiSn, quy dinh ve ke toan hoan nguySn mdi trudng mdi dupe de cap lan dau trong thdng tu sd 200/2014/TT-BTC do Bd trOdng Bd Tai chinh ban hanh vao ngay 22/12/2014 va van edn nhieu van de can trao dd'i. Dac biet, van de dat ra vdi ke toan cac doanh nghiSp khai thac dau khi, khoang san la phai xae dinh, ghi nhan va trinh bay thdng tin ehi phi hoan nguyen mdi trudng nhu the nao ngay to khi bat dau thye hien khai thac cho den khi ket thuc dy an khai khae can dupc nghien cOu.
1. Khai quat quy d|nh cua Vi$t Nam ve hoan nguyen mdi trudng va kef toan do phdng hoan nguyen mol trUdng
Theo khoan 3, dieu 30, luat Khoang san sd 60/2010/QH12: "Trude khi tien hanh khai thac khoang san, to chQc, ea nhin khai thac khoing san phai ky quy cai tao, phue hdi mdi tmdng theo quy dmh cua Chinh phu".
Ddi vdi nganh khai thac khoang san, dau khi, theo cae van ban quy pham phap luat, gdm: LuSt Khoang san sd 60/2010/QH12, Luat Dau klii 19/2000/QH10, Luat sOa dd'i bd sung mdt sd dieu cda Luat Dau khi sd 10/2008/QH12 va cae ngh|
d!nh, thdng tu liSn quan thi td chOc, ea nhan boat dpng khai thac khoang san, dau khi phai thye hien cac giai phap va chiu mpi ehi phi bao ve, cai tao, phuc hdi mdi trudng. Giai phap, chi phi bao ve, eai tao, phuc hdi mdi trudng phai dupc xae d|nh trong dy an dau tu, bao cao danh gia tac ddng mdi trudng, ban cam ket bao ve mdi trudng dupc cP quan quan ly nbd nude cd thd'm quyen phS duyet.
Cd thS' nhan thay rang, nghTa vy cua cae doanh nghiep boat dpng khai thac khoang san, dau khi la phai khdi phye va hoan tra nguySn trang mat bang, hoan nguySn mdi trudng khi ket thue thdi ban khai thac, ddy la mdt sy kien cd tinh chat bat bude - la sy kien lam nay sinh mdt nghTa vy phap ly khien eho doanh nghiSp khdng ed sy lya ehpn nao khae ngoai viec thyc hien nghTa vu dd.
NghTa vu phap ly nay phat sinh tO mpt van ban
khoa hoc , ^ _ _ ^ 138 thddng mjl
phap luat hien hanh cua Nha node. Chinh vi vay theo chua'n mye ke toan Viet Nam sd 18 - Cae khoan dy phdng, tai san va np tiem tang (VAS 18) quy dinh: mdt khoan du phdng la khoan nd phai tra khdng chac chan ve gia tn hoic thdi gian. Mdt khoan du phdng ehi duae ghi nhin khi thda man eic dieu kiSn: (1) doanh nghiSp cd nghfa vu na hien tai (nghfa vu phip iy hoae nghfa vu lien ddi) do ket qua td mdt sQ kien di xay ra; (2) SQ giam sut ve nhQng ldi ieh kinh te ed the xay ra dan den viSe ySu cau phai thanh toin nghfa vu nd; (3) Dua ra duac mdt udc tfnh ding tin ciy ve gia tn ciia nghfa vu nd do thi eac doanh nghiSp, to chOc, ea nhan khi bat dau trien khai boat dpng khai thac khoang san, dau khi se phai thyc hien trich lap khoan dy phdng hoan nguyen mdi trodng.
Ddng thdi, theo VAS 18, gia tn ghi nhan mdt khoan dy phdng dope xac dmh la gia tri dope udc tinh hpp ly nhat ve khoan tien se phai ehi de' thanh toan nghTa vu nd hiSn tai tai ngay ket thuc ky ke toan nam. Vi vay, doanh nghiSp se phai Ude tinh mdt khoan dy phdng hoan nguySn mdi trodng mpt each hpp ly nhat ve khoan tien se phai ehi de cai tao, phue hdi, hoan nguyen mdi trudng khi ket thuc khai thac.
De thyc hien quy dmh nay, ThSng tU sd 200/2014/TT-Bfc do Bd trudng Bd Tai ehinh ban hanh ngay 22-12-2014, cd hieu lyc tO ngay 05-02- 2015, ap dung eho nam tai chinh bat dau hoae sau ngay 01-01-2015 va thay the ehe dp ke toan doanh nghiSp ban hanh theo Quyet dmh sd 15/2006/QD-BTC va Thdng tu sd 244/2009/TT- BTC - van ban phap ly dau tien quy dinh cu thS' ve ke toan dy phdng cho cae khoan chi phi hoan nguyen mdi trudng, chi phi thu dpn, khdi phue va hoan tra mat bang.
Cy thS' nhu sau:
Til khoin kef toan sd dung:
Tai khoan 3524 - Dy phdng phai tra khae Tai khoan 3524 phan anh khoan dy phdng chi phi hoan nguySn mdi trodng hien cd, tinh hinh trich lap va sO dung dy phdng phai tra ehi phi hoan nguySn mdi trudng cua doanh nghiSp
Phuang ptiap ketoan:
- Viec trich lap dy phdng cho cac khoan chi phi hoan nguySn mdi trudng, chi phi thu dpn, khdi phyc va hoan tra mat bang dupe thye hien vao cudi mdi ky ke toan nam, theo dd ke toan ghi tang
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Y KIEN TRfiO OOI
Chi phi quan ly Doanh nghiSp (TK 642), Tang Dy phdng phai tra khac (TK 3524).
- Khi phat sinh eac khoan chi phi lien quan den khoan dy phdng phai tra da lap, ke toan ghi giam Dy phdng phai tra khac (TK 3524), ghi giam tien hoac ghi tang np phai tra,...
2. Khai quat quy d|nh cua Chuan mUc ke*
toan qudc tlTve ke'toan do phdng hoan nguyen moi tnidng
Chuan myc ke toan qudc te sd37 (IAS 37): "Dy phdng, np tiem tang va tai san tiem tang" thudc he thdng ehuan myc ke toan qude te (lAS/l FRS) dupe ban hanh vao thang 9/1998 va chinh thOc cd hieu lyc to ngay 1/7/1999. Cd the ndi, quy dinb nay ra ddi to rat sdm, ddy chinh la tien de tao ra co hdi va ciing la thach thOc cho Viet Nam trong qua trinh xay dyng quy dmh ke toan Viet Nam dam bao sy hoa hpp vdi quy dmh qudc te va phu hpp vdi dieu kien nen kinh te, xa hpi cua Viet Nam.
Theo IAS 37:
Doanh nghiep phai ghi nhan mpt khoan dy phdng boan nguyen mdi trudng khi doanh nghiSp cd nghTa vy phap ly theo quy dmh cua Nha nude hoac theo chinh sach boat ddng cua doanh nghiSp (phy lyc C, vi dy 2B, IAS 37).
Caeh xac dmh gia tr| khoan dy phdng hoan nguyen mdi trodng: gia trj ghi nhan mdt khoan dy phdng phai la gia trj dupc Ude tinh hpp ly nhat ve khoan fen se phai chi de thanh toan nghTa vu np hien tai tai ngay ket ttiOe ky ke toan nam hoac gia tr| ma doanh nghiSp phai thanh toan cho ben thO ba (IAS 37.36).
Khi cac khoan do phdng dupe danh gia la ed lien quan den cac sy kien xay ra mpt lan nhu: tai cau true doanh nghiep, hoan nguySn mdi trodng, ket qua mdt vy kien thi khoan dy phdng se dope tinh theo sdtien ma ed kha nang cao nhat phai chi ra (the most likely amount) (IAS 37.40). Cae Ude tinh ve ket qua va anh hodng tai chinh deu dupc xac dmh thdng qua dantvgia cua Ban giam ddc doanh nghiep, dupe t>d sung thdng qua kinh nghiSm tO eac boat dpng tuong to va cae ban bao cao eiia eae chuySn gia ddc lap.
Neu anh hodng ve gia tri thdi gian eua tien la trpng yeu thi gia trj eua mdt khoan dy phdng hodn nguySn mdi trudng can dope xac dmh la gia tr|
hien tai cua khoan chi phi do tinh de thanh todn nghTa vu np. Do dd khoan dy phdng hoan nguyen
86 89 + 90/2016
moi trodng deu phai dupc ehiet khau khi gia trj thdi gian cua tien cd anh hudng trpng yeu. Sau khi xac dmh dupe gia tri hien tai thuan cua chi phi dy tinh ttianh toan nghTa vu hoan nguyen mdi trodng trong topng lai, doanh nghiSp se phai trich lap khoan dy phdng hoan nguySn mdi trodng va lam tang len gia tr| tai san eua doanh nghiSp. Phan ehSnh ISeh giOa gia trj hien tai thuan va khoan tien dy tinh phai tra se dupe ghi nhan la chi phi phat sinh tOng ky.
3. Thoc trang ke* toan dU phong hoan nguyen moi trudng t^l cac doanh nghidp Vi^t Nam
Theo quy dmh cua VAS 18, doanh nghiep phai trich lap dy phdng hoan nguySn mdi trudng. Tuy nhien, den ngay 22/12/2014 nha nude mdi cd van ban phap ly dau tiSn quy dmh eu the ve ke toan dy phdng hoan nguySn mdi trudng.
Chinh vi vay, viee ghi nhan va xO ly dy phdng hoan nguySn mdi trodng ed sy khac biet nhat dmh gOa cae doanh nghiSp cd eae dy an khai thac khoang san, dau khi.
Theo ket qua khao sat tren 12 doanh nghiSp/Tdng cdng ty/Tap doan khai thac cua nhdm nghiSn cOu, hau het eac don v| dupc khao sat deu can cO quy dmh cua Nha nude ve viec hang nam phai ky quy cai tao, phuc hdi mdi trudng de dam bao thyc hien trach nhiem hoan nguyen mdi trudng khi dy an ket thOe se can eO vao bao eao danh gia tac ddng mdi trudng, eac giai phap, ehi phi bao ve, eai tao, phyc hoi mdi trodng dupc xac dmh trong dy an dau tu, thdi gian van hanh dy an de xac dinh va phan bd chi phi hoan nguySn mdi trodng ghi nhan hang nam.
Vi khoan tien phai ky quy hang nam la mpt khoan ehi phi xae dmh dupc chinh xae ve gia tr| va thdi gian phai tra nen ke toan eua gan 60% doanh nghiSp dupe khao sat ghi nhan khoan tien phuc vu cho mue dich hoan nguySn mdi trudng khi dy an ket ttiuc nhu mdt khoan chi phi phai tra phat sinh hang nam (sP dd 1). Theo dd, hang nam khi ky quy, ddng thdi vdi viee ghi nhan giam tien va tang khoan tien ky quy (la), ke toan ghi nhan tang chi phi tra tnJdc va chi phi phai tra (1b). Omh ky hang thang, ke toan phdn bd chi phi tra tnJdc vao chi phi quan ly doanh nghiep (2). Khi dy an ket thuc, doanh nghiSp thyc hien viec cai tao, phye hdi mdi trudng, cae ehi phi phat sinh dupe ghi giam chi phi phai tt-a, giam tien ky quy,... (3). Khi hoan tat viec
khna hgc =^
thddng mai 139
Y KIEN TRfiO OOI
cai tao, hoan nguySn mdi trodng, neu ehi phi thye te Idn hon chi phi phai tra da trich, ke toan ghi nhan phan chSnh leeh tang chi phi quan ly doanh nghiSp (4a), ngUpe lai, neu ehi phi thye te nhd hpn chi phi da trich, ke toan ghi nhan phan chSnh lech dieu ehinh giam chi phi quan ly doanh nghiSp (4b)
doanh nghiSp thyc hien viec cai tao, phyc hdi mdi trudng, cae ehi phi phat sinh dope ghi giam chi phi phai tra, giam tien ky quy,... (2). Khi hoan tat viec cai tao, hoan nguySn moi trudng, neu ehi phi thye te Idn hon chi phi da trich, ke toan ghi nhan phan ChSnh ISeh tang chi phi quan ly doanh nghiSp (3a), Sd do 1 • Sa dd ke toin ehi phi hoin nguyen mdi trudng
TKTIEN TKKYQUY (la)
TKCP PHAI TRA TK CP TRA TRUdC TK CPQLDN (3a) (lb) (2)
(4a)
(4b)
Phan Idn sd doanh nghiep edn lai cho rang viec phan bd ehi phi hoan nguySn mdi trudng hang thang la khong trpng yeu nSn hdng nam khi ky quy, ddng thdi vdi viec ghi nhan giam tien va tang khoan tien ky quy (la), ke toan ghi nhan tang chi phi quan ly doanh nghiSp va ehi phi phai tra (lb) eoi day nhu ghi nhan mdt khoan trich trudc ehi phi hoan nguySn mdi trudng. Khi du dn ket thue,
Sddo 2 ; So dd ke toan chi phi hoan nguySn mdi trudng
ngupe lai, neu ehi phi thye te nho hdn ehi phi da trich, ke toan ghi nhan phan chSnh ISeh dieu ehinh giam chi phi quan ly doanh nghiSp (3b) (sd dd 2).
Hau het cac doanh nghiSp ehua eoi khoan chi phi hoan nguySn moi trodng la khoan dy phdng phai tra ma ddn thuan chi coi dd la khoan chi phi trich trudc.
TK TIEN TK KY QUY
(la)
TK CP PHAI TRA (2a)
TK CPQLDN
(2b)
140 mai So 89+ 90/2016
f KIEN TRfiO OOI
4. Trao ddi va giai phap
Trong nhOng nam qua, he ttidng van ban^phap phap ly ve ke toan da dope xay dyng kha day du, dap Ong dope phan Idn yeu cau quan ly nha nude va phuc vu yeu cau quan ly tai cae loai hinh doanh nghiep. He ttidng chuan mOc ke toan Viet Nam (VAS) dupc danh gia ed mOc dd hda hpp vdi he thdng chuan myc bao eao tai ehinh qudc te (IFRS/IAS). Trong dd, VAS 18 ed mOc dp hda hpp rat cao vdi IAS 37, tuy nhiSn van cdn nhOng khac biet can nghien cOu van dung, dac biet la quy dmh lien quan den ketoan dy phdng hoan nguyen mdi tnidng, dd la:
(1) Khi xac d|nh chi phi dy phdng hoan nguySn moi tnidng, ehuan mUc ke toan Viet Nam ehOa danh gia tinh trpng yeu do anh hodng ve gia trj thdi gian cua tien;
(2) Trong trodng hpp anh hudng ve gia trj thdi gian cCia tien la ttpng yeu, gia ttj hien tai eua khoan ehi phi hoan nguySn mdi trodng dy tinh de thanh toan nghTa vu np khdng quy dmh doanh nghiep se phai ghi nhan tang gia ttj tai san cua doanh nghiep.
Cd the nhan ttiay rang:
(1) Cac ehi phi phat sinh nham cai tao, phyc hoi mdi trudng ehi dupc thyc hien khi dy an ket thuc, dd la ddng chi tten phat sinh ttong tuong lai.
Tuy nhien, khi xay dyng du an dau tu, doanh nghiep phai dy tinh khoan chi phi nay va dupe ky quy hang nam theo quy dmh. Khi ky quy khoan chi phi hoan nguyen mdi ttudng theo quy dmh, doanh nghiep se khdng dupc sO dung khoan ky quy cho bat ky muc dich nao khac ngoai myc dich chi tta chi phi hoan nguySn mdi trudng, dieu nay ddng nghTa vdi viec doanh nghiSp se mat di mdt khoan loi ich do khoan tien dd tao ra. Nhu vay ehi phi hoan nguyen mdi trudng dy tinh se ehi trong tUPng lai se bao gdm 2 bd phan cau ttianh: chi phi thyc te cho viec eai tao, phue hdi mdi trudng va Ipi ieh b| mat do khoan ky quy tao ra (dupe coi nhu khoan chi phi tai ehinh). Vi vay, de phan anh dung ban chat cua giao dich can tinh den gia tri thdi gian cua tien vdi khoan dy phdng hoan nguyen mdi tnidng dope trich lap, nghTa la can tach biet phan chi phi thye te de' ehi eho viee cai tao, phuc hdi mdi tnidng theo gia tr| hien tai cua eac khoan ky quy hang nam va ehi phi tai chinh do khoan ky quy hang nam tao ra (la phan chenh lech giua khoan
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dy phdng hoan nguyen mdi trudng va gia tri hien tai cua chung).
(2) Chi phi hoan nguyen mdi trudng la ehi phi bat budc vdi cac doanh nghiSp khai khoang. Bdi le, cac doanh nghiSp chi dope cap phep khai thac khoang san, dau khi khi va ehi khi dam bao thye hien nghTa vy hoan nguySn mdi trodng. Nho vay khoan chi phi hoan nguySn mdi trudng la chi phi bat budc doanh nghiSp phai chju tai mpt thdi diem xac dmh trong tUPng lai vdi mdt gia tt| xae dmh, gan lien vdi dy an khai thac cua doanh nghiep.
TO dd, cd the thay, chi phi hoan nguySn mdi tnJdng la chi phi se phat sinh thyc te (doanh nghiSp cd dau tu) va ehi phi dd tao ra Ipi ieh kinh te cho doanh nghiSp (dupc phep khai thac khoang san, dau khi,...) va doanh nghiSp cd kha nang kiem soat ngudn lpi nay.
Vi vay, cd the ghi nhan khoan chi phi hoan nguyen mdi trudng nhu tai san cua doanh nghiSp theo hudng sau:
a. Bdi vdl khoan chl phi hoin nguyen mol trudng c6 g'la trj hign tai thoa man tieu chuan ve gia tn va ttidl gian de ghi nhgn li TSCD vo hinh (co gia ti't hign tai td 30 trigu ddng tid len va thdi han thuc hign duin tii 1 nam tid ten)
Trong ttudng hpp khoan chi phi hoan nguyen mdi trodng ed gia tr| tO 30 trieu ddng trd len va thdi ban thyc hien dy an tO 1 nam trd len, theo dieu kien gtii nhan tai san cd dmh vd hinh cua doanh nghiSp (VAS 04 - Tai san cd dmh vd hinh) va dieu kien ghi nhan khoan dy phdng (VAS 18), thi doanh nghiSp se ghi nhan gia tn tai san cd dmh vd hinh ttieo gia tti hien tai cua khoan dy phdng hoan nguyen mdi trudng dd tUPng Ong vdi ghi nhan dy phdng hoan nguyen mdi trodng (so dd 3).
Theo dd, khi bat dau thyc hien dy an, can eO vao mOc du phdng hoan nguyen mdi trudng da xac dmh, doanh nghiep se ghi nhan khoan du phdng hoan nguySn mdi tnidng theo gia tt| hien tai thuan eua khoan chi phi hoan nguyen mdi trudng duoc xac dmh va phan anh trong du an dau tu ddng thdi ghi tang tn gia eua tai san cd dmh vo hinh doanh nghiSp (1); dmh ky hang nam phan anh tten ky quy hoan nguySn mdi tnidng theo quy dinh (2)- trong qua ttinh thye hien dy an, ke toan gili nhdn gia tn hao mdn TSCO vd hinh vao ehi phi quan ly doanh nghiep - theo thdi gian van hanh dy an (3a), dong thdi phan bd chenh lech giOa ehi phi
khoa hoc ^
" "thddngmal i 4 i
Y KIEN TRfiO Odi
hoan nguySn mdi trodng dy tinh vdi gia tn hien tai cua khoan nay vao chi phi tai chinh va ghi tang dy phdng hoan nguySn mdi trudng tOdng Ong (3b);
khi ket thuc dy an, doanh nghiep xda sd TSCD vd hinh - ghi giam nguySn gia, giam gia tn hao mdn (4a), ddng thdi thye hien viSe cai tao, phye hoi mdi trudng, cac ehi phi phat sinh dupc ghi giam dy phdng hoan nguySn mdi trudng, giam tten ky quy (4b); khi hodn tat viSc cai tao, hoan nguyen mdi trudng, neu chi phi thyc te ldn hdn ehl phi da trich, ke toan ghi nhSn phan chSnh ISeh tang chi phi quan ly doanh nghiep (5a), ngOde lai, neu chi phi thyc te nhd hpn chi phi da trich, ke toan ghi nhan phan chSnh lech dieu chinh giam chi phi quan ly doanh nghiSp (5b).
Sd do 3 sa do ke toin chi
thye hiSn trach nhiem hoan nguySn mdi trudng khi dy an ket thOc.
Khi dd gia tt| hien tai cua khoan dy phdng hoan nguySn moi trudng (GTHT) dope xac dmh qua bang tinh sau (bang 1):
Khi dd, ehi phi tai chinh dupc xac dmh:
Chi phi tai ehinh - 5,000,000,000 4,169,865,446.35 = 830,134,553.65 ddng
Khoan chi phi tai ehinh nay se dOdc phan bd hang ky (nam) theo mpt trong hai phOPng phap (1) phan bd dOdng thang hoae (2) phan bd theo lai suat thyc.
Cy thS' nho sau:
(1) Neu phan bo dOdng tha'ng, chi phi tai ehinh se dope chia deu eho sd nam van hanh do an. Khi dd:
phi hoan nguySn mdi trudng
TK TIEN TK KY QUY
TK DP HOAN NGUYEN MOI TRUdNG
(2) (4b,l
TK TSCD VH
TKHM
TSCD VH TK CPQLDN
(1) (4a)
TKCPTC
(3a)
(3b)
(5a)
(5b)
Cd thS' xem xet vi du cu the sau:
Cdng ty CP Sdng Da frudng Sdn thudc Td'ng Cdng ty Hpp tae kinh te, Bd Qude phdng khai thac da xin CO quan Nha nudc cap phep khai thac trong 5 nam. Cdng ty xae dmh trong dy an dau to, bao eao danh gia tac ddng mdi trodng, khoan chi phi nay dope xae dmh trong dy toan la 5 ty ddng chi ra khi ket thue dy an.
Vdi lai suat chiet khau la 10%/lnam.
Khi tien hanh khai thac khoang san, dmh ky hang nam edng ty phai ky quy eai tao, phue hdi mdi trudng la 1 ty ddng vao tai khoan tai Ngan hang Ndng nghiSp theo quy dmh cua Sd Tai nguyen mdi trudng tinh Thanh Hda, dS' dam bao
khoa hoc , = , = _ ^ 142 thddng mai
Gia tn phan bd = 830,134,553.65 : 5 = 166,026,910.73 ddng
(2) Neu phan bd theo lai suat thyc, tien ky quy tai thdi diS'm sdm nhat se ed phi tdn Idn nhat. Bdi le, cha'ng ban khoan tten ky quy 1,000,000,000 ddng nam dau tiSn va se dupc ehi nam thO 5 khi dy an ket thue thi gia tn thye eua khoan chi tai nam thO 5 cho muc dich hoan nguyen moi trudng chi la gia gdc cOa khoan ky quy se chi nam thO 5 theo ty IS chiet khau 10% ve thdi diS'm hien tai (683,013,455.37 ddng), doanh nghiSp se ton that mdt khoan lpi ich do khdng sO dung dupc khoan ky quy nay cho myc dieh sinh ldi la
36 89 + 90/2016
f KIEN TRfiO Odi
Bangl- Bing xac dmh gii tn hien tai khoan dU phdng hoin nguyen mdi tmdng
NAIM
(1) 1 2 3 4 5
TEEN KY QUY (VND)
(2) 1,0(X),0{)0,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 5,000,000,000
LAISUAT (%/NAM)
(3) 10%
10%
10%
10%
10%
TY L? CfflET KHAU
(4) 1.00 1.10 1.21 1.33 1.46
NPV (VND) (5) = (l)/(4) 1,000,000,000.00 j
909,090,909.09 826,446,280.99 751,314,800.90 683,013,455.37 4,169,865,446.35 j 316,986,544.63 ddng (= 1,000,000,000.00 ddng -
683,013,455.37 ddng).
TO dd ta cd bang phdn bd sau (bang 2):
Bang 2 • Bang phin bd ehi phi tai ehinh
NAM
(1) 1 2 3 4 5
TEEN KY QUY (VND)
(2) 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 5,000,000,000.00
NO GOC TIEN KY QUY HANG NAM
(VND) (3)
683,013,455.37 751,314,800.90 826,446,280.99 909,090,909.09 1,000,000,000.00 4,169,865,446.35
CP TAX CHINH (VND) (4) = ( l ) - ( 2 )
316,986,544.63 248,685,199.10 173,553,719.01 90,909,090.91
0.00 1
830,134,553.65 |
I
b. Vdi khoin du phong hoan nguyen mol budng ktidng thoa man tieu chuan ve gii tq va/ho$c tiidl gian de ghi nhgn la TSCB vd hinh (g'la fry hign tai dUdi 30 bigu va/ho$c thdt gian vgn hanh duin nho han 1 nam)
Khi dd anh hodng gia tri thdi gian eua tten khdng mang tinh trpng yeu, doanh nghiep khdng can xac dmh gia tri hien tai cua khoan dy phdng hoan nguyen mdi trudng. Qua trinh bach toan ed the ttiyc hien nhu sau (so dd 4):
(1) Hang nam khi ky quy, ddng thdi vdi viec
So 89+ 90/2016
ghi nhan giam tten va tang khoan tten ky quy (la), ketoan ghi nhan tang chi phi tra trude va dy phdng hoan nguyen mdi trudng (lb). Dmh ky hang thang, ke toan phan bd chi phi tra trudc vao chi phi quan ly doanh nghiep (2). Khi dy an ket thue, doanh nghiep thyc hien viec eai tao, phuc hdi mdi trudng, eac ehi phi phat sinh dupe ghi giam dy phdng hoan nguyen mdi trudng, giam tten ky quy,... (3). Khi hoan tat viec cai tao, hoan nguyen mdi trudng, neu chi phi thyc te ldn hon chi phi da trich, ke toan ghi
khoa hQC =^
^thddng mai 143
f KIEN TRfiO OOI
Sd do 4 Sd dd ke toan chi phi hoan nguyen mdi trddng
TKTIEN_ JTKKYQUY (la)
TK DP HOAN NGUYEN
MOI TRI/CJNG T K C P T R A T K CPQLDN
(3a)
(3b)
(lb) (2)
(4a)
(4bl
nhan phan chenh lech tang chi phi quan ly doanh nghiep (4a), ngupc lai, neu chi phi thyc te nhd hPn chi phi da trich, ke toan ghi nhan phan chenh lech dieu chlnh giam chi phi quan ly doanh nghiSp ( 4 b ) *
Til lieu tham khio:
1. Bao cao cua Boan giam sat cua Qudc hdi ve viec thuc hien chinh sach, phap luat ve quan ly, khai thac khoang san gan vdi bao ve mdi trudng, Hdi thao Khoa hpc, Quang Ninh, 2012.
2. Qudc Hdi (2008); Luat sQa ddi, bdsung mdt sddieu cua Luat Dau khi sd 10/2008/QH12, ngay 03/6/2008; Qudc Hdi (2010); Luat Khoang sin sd 60/2010/QH12, ngay 17/11/2010.
3. Bd Tai ehinh. He thdng chuan mUc ketoan Viet Nam - Hudng dan thuc hiSn 26 chui'n mue ke toan, NXB Lao ddng.
4. Bd Tai chinh (2014), Che do ketoan doanh nghiep, Nha xuat ban Tai ehinh.
5. Bd Tai chinh (2014), Thdng tU sd 200/2014/TT-BTC. Nha xuat ban Tai chinh.
6. The Internattonal Aeeounttng Firm Deloitte
IFRS professional website:
http://www.iasplus.eom/en/standards/ias/ias16;
http://www.iasplus.eom/en/standards/ias/ias37;
http://www.iasplus.com/en/standards/ias/ias38.
khoa hgc ^ , , , , , ^ ^ _ _ _ _ ^ ^ _ ^ , ^ ^ m thddng mai
7. Price water house Coopers (2008), Similarities and differences: A Comparison of IFRS and Thai GAAP, Vietnamese GAAP, Cambodian G/V^P and Laos GAAP. Retrieved from: http://www.pwe.eom/en_vn/vn/publieations /assets/similarities_and_differenees_gaap.pdf.
Summary
The article analyses the principles of Vietnam Aeeounttng Regime, the internattonal aeeounttng experiences on hedge aeeounttng for environment restoration and generalizes the research out- comes on the situatton of environment restoratton hedge accounting in Vietnamese enterprises at present. On that basis, the authors suggest some soluttons to complete environment restoratton hedge aeeounttng so that it would be appropriate with the current context of Vietnam and comply with International Aeeounttng Standards.
