{"id":3744,"date":"2021-10-08T17:09:29","date_gmt":"2021-10-08T10:09:29","guid":{"rendered":"http:\/\/saac.com.vn\/nhung-thach-thuc-cua-doanh-nghiep-khi-ap-dung-ifrs\/"},"modified":"2021-10-08T17:09:29","modified_gmt":"2021-10-08T10:09:29","slug":"nhung-thach-thuc-cua-doanh-nghiep-khi-ap-dung-ifrs","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/nhung-thach-thuc-cua-doanh-nghiep-khi-ap-dung-ifrs\/","title":{"rendered":"NH\u1eeeNG TH\u00c1CH TH\u1ee8C C\u1ee6A DOANH NGHI\u1ec6P KHI \u00c1P D\u1ee4NG IFRS"},"content":{"rendered":"

1.V\u00ec sao ph\u1ea3i \u00e1p d\u1ee5ng IFRS?<\/span><\/h2>\n

Vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh l\u1edbn c\u1ee7a k\u1ebf to\u00e1n Vi\u1ec7t Nam, th\u00fac \u0111\u1ea9y k\u1ebf to\u00e1n Vi\u1ec7t Nam ph\u00e1t tri\u1ec3n ti\u1ec7m c\u1eadn h\u01a1n v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a k\u1ebf to\u00e1n tr\u00ean th\u1ebf gi\u1edbi. Ngo\u00e0i c\u00e1c \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng IFRS \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, s\u1ebd c\u00f3 r\u1ea5t nhi\u1ec1u th\u00e1ch th\u1ee9c kh\u00f4ng nh\u1ecf \u0111ang ch\u1edd \u0111\u00f3n h\u1ecd \u1edf ph\u00eda tr\u01b0\u1edbc.<\/span><\/p>\n

\"Vi\u1ec7c

Vi\u1ec7c \u00e1p d\u1ee5ng IFRS s\u1ebd \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh l\u1edbn c\u1ee7a k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/em><\/p><\/div>\n

2. L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/span><\/h2>\n

2020 – 2021 (Chu\u1ea9n b\u1ecb) => 2020 – 2025 (\u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n) => Sau 2025 (B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng)<\/span><\/p>\n\n\n\n\n\n
BCTC h\u1ee3p nh\u1ea5t<\/span><\/td>\nBCTC ri\u00eang<\/span><\/td>\n<\/tr>\n
B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng<\/span><\/td>\nKh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n
\n
    \n
  • C\u00e1c C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n Kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc qui m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/span><\/li>\n
  • C\u00e1c C\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft<\/span><\/li>\n
  • C\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 quy m\u00f4 l\u1edbn l\u00e0 c\u00f4ng ty m\u1eb9 ch\u01b0a ni\u00eam y\u1ebft<\/span><\/li>\n
  • C\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c<\/span><\/li>\n<\/ul>\n<\/td>\n
C\u00e1c c\u00f4ng ty m\u1eb9 kh\u00e1c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho BCTC h\u1ee3p nh\u1ea5t<\/span><\/td>\n C\u00e1c doanh nghi\u1ec7p FDI 100% v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c DN kh\u00e1c c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c, th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. Nh\u1eefng th\u00e1ch th\u1ee9c doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi \u00e1p d\u1ee5ng IFRS<\/strong><\/span><\/h2>\n

Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/span><\/h3>\n

C\u00e1c chu\u1ea9n m\u1ef1c IFRS kh\u00e1 ph\u1ee9c t\u1ea1p v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00f2i h\u1ecfi nh\u1eefng y\u00eau c\u1ea7u \u0111\u00e1p \u1ee9ng v\u1ec1 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n v\u00e0 ki\u1ebfn th\u1ee9c \u0111\u1ec3 c\u00f3 th\u1ec3 hi\u1ec3u v\u00e0 \u1ee9ng d\u1ee5ng chu\u1ea9n m\u1ef1c.<\/span><\/p>\n

Chuy\u1ec3n \u0111\u1ed5i ban \u0111\u1ea7u BCTC t\u1eeb VAS sang IFRS<\/span><\/h3>\n

DN v\u1eeba th\u1ef1c hi\u1ec7n song song l\u1eadp BCTC ri\u00eang theo VAS v\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n BCTC h\u1ee3p nh\u1ea5t theo IFRS, do \u0111\u00f3 \u0111\u00f2i h\u1ecfi ph\u1ea3i duy tr\u00ec song song 2 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch ri\u00eang bi\u1ec7t.<\/span><\/p>\n

\"Doanh

Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 \u0111\u1ed1i m\u1eb7t c\u00e1c th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng IFRS<\/em><\/p><\/div>\n

H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3<\/span><\/h3>\n

Chi ph\u00ed ban \u0111\u1ea7u kh\u00e1 l\u1edbn \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u1ea7n m\u1ec1m, x\u00e2y d\u1ef1ng l\u1ea1i h\u1ec7 th\u1ed1ng thu th\u1eadp, x\u1eed l\u00fd v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (GTHL) v\u00e0o trong k\u1ebf to\u00e1n<\/span><\/h3>\n

Hi\u1ec7n nay, ch\u01b0a c\u00f3 m\u1ed9t h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c v\u00e0 th\u1ed1ng nh\u1ea5t v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh, c\u00e1ch tr\u00ecnh b\u00e0y v\u00e0 h\u1ea1ch to\u00e1n GTHL trong k\u1ebf to\u00e1n.<\/span><\/p>\n

Thi\u1ebfu th\u00f4ng tin h\u1ed7 tr\u1ee3, c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 GTHL, t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/span><\/p>\n

C\u00e1c h\u01b0\u1edbng d\u1eabn li\u00ean quan<\/span><\/h3>\n

C\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, h\u1ea3i quan v\u00e0 \u0111\u1ecbnh gi\u00e1 ch\u01b0a c\u00f3 s\u1ef1 t\u01b0\u01a1ng th\u00edch \u0111\u1ea7y \u0111\u1ee7 v\u1edbi y\u00eau c\u1ea7u c\u1ee7a IFRS, c\u00f3 th\u1ec3 c\u00f2n nhi\u1ec1u v\u01b0\u1edbng m\u1eafc khi th\u1ef1c hi\u1ec7n IFRS.<\/span><\/p>\n

4. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec khi \u00e1p d\u1ee5ng IFRS?<\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/span><\/h3>\n