{"id":4147,"date":"2025-11-19T16:25:54","date_gmt":"2025-11-19T16:25:54","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4147"},"modified":"2025-11-19T16:28:10","modified_gmt":"2025-11-19T16:28:10","slug":"mot-so-diem-noi-bat-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc-hieu-luc-tu-01-01-2026","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/mot-so-diem-noi-bat-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc-hieu-luc-tu-01-01-2026\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt th\u00f4ng t\u01b0 99\/2025\/tt-btc thay th\u1ebf th\u00f4ng t\u01b0 200\/2014\/tt-btc (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026)"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>M\u1ed8T S\u1ed0 \u0110I\u1ec2M N\u1ed4I B\u1eacT TH\u00d4NG T\u01af 99\/2025\/TT-BTC THAY TH\u1ebe TH\u00d4NG T\u01af 200\/2014\/TT-BTC (HI\u1ec6U L\u1ef0C T\u1eea 01\/01\/2026)<\/strong><\/h4>\n<p><strong>1.1 Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n<ul>\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng:<\/strong> \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ngo\u1ea1i tr\u1eeb doanh nghi\u1ec7p si\u00eau nh\u1ecf. \u0110\u00e1ng ch\u00fa \u00fd, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p FDI, \u0111\u1ed3ng th\u1eddi cho ph\u00e9p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng IFRS to\u00e0n ph\u1ea7n ho\u1eb7c t\u1eebng ph\u1ea7n t\u00f9y theo nhu c\u1ea7u v\u00e0 n\u0103ng l\u1ef1c tri\u1ec3n khai c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li><strong>Ph\u1ea1m vi:<\/strong> Ti\u1ec7m c\u1eadn IFRS &#8211; h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau h\u00e0i h\u00f2a v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1eefa Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 2025) v\u00e0 IFRS.<\/li>\n<\/ul>\n<p><strong>2.2 H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (\u0110i\u1ec1u 11, Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0)<\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thi\u1ebft k\u1ebf, b\u1ed5 sung ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9, ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf (kh\u00f4ng ph\u1ea3i xin ph\u00e9p B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 tr\u01b0\u1edbc).<\/li>\n<li><strong>C\u1ea5u tr\u00fac h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/strong> H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea1i th\u00e0nh 9 nh\u00f3m, theo b\u1ea3n ch\u1ea5t T\u00e0i s\u1ea3n \u2013 Ngu\u1ed3n v\u1ed1n \u2013 K\u1ebft qu\u1ea3 kinh doanh \u2013 Kh\u00e1c.<\/li>\n<li><strong>B\u1ed5 sung t\u00e0i kho\u1ea3n m\u1edbi:<\/strong><\/li>\n<li>T\u00e0i kho\u1ea3n 137 \u2013 Doanh thu d\u1ed3n t\u00edch<\/li>\n<li>T\u00e0i kho\u1ea3n 246 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/li>\n<li>T\u00e0i kho\u1ea3n 351 \u2013 D\u1ef1 ph\u00f2ng ngh\u0129a v\u1ee5<\/li>\n<li><strong>Thay \u0111\u1ed5i t\u00ean t\u00e0i kho\u1ea3n:<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4148\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/11\/hinh7.png\" alt=\"\" width=\"757\" height=\"227\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/11\/hinh7.png 757w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2025\/11\/hinh7-300x90.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><strong>2.3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (\u0110i\u1ec1u 17)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<ul>\n<li><strong>H\u1ec7 th\u1ed1ng BCTC \u0111\u1ed5i t\u00ean:<\/strong><\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li><strong>B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong> g\u1ed3m c\u00e1c bi\u1ec3u m\u1eabu: (B01-DNKLT, B02-DNKLT, B03-DNKLT, B09-DNKLT)<\/li>\n<li><strong>Chu\u1ea9n tr\u00ecnh b\u00e0y: <\/strong>Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u ph\u00e2n bi\u1ec7t r\u00f5 l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u1ee3i nhu\u1eadn kh\u00e1c, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung ph\u1ea7n Thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c (OCI \u2013 Other Comprehensive Income).<\/li>\n<\/ul>\n<p><strong>2.4 \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 (\u0110i\u1ec1u 4)<\/strong><\/p>\n<p>\u0110\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh, tuy nhi\u00ean ph\u1ea3i thuy\u1ebft minh r\u00f5 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 k\u1ebf to\u00e1n trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><strong>2.5 Ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1 v\u00e0 tr\u00ecnh b\u00e0y (M\u1ee5c B \u2013 N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n)<\/strong><\/p>\n<p><strong>Ghi nh\u1eadn doanh thu<\/strong><\/p>\n<ul>\n<li>Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng<\/li>\n<li>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 ph\u00e2n b\u1ed5 theo b\u1ea3n ch\u1ea5t<\/li>\n<li>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng<\/li>\n<\/ul>\n<p><strong>H\u00e0ng t\u1ed3n kho <\/strong><\/p>\n<ul>\n<li>B\u1ed5 sung quy \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 h\u00e0ng t\u1ed3n kho theo gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (NRV), nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u00e0 th\u1eadn tr\u1ecdng h\u01a1n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n<ul>\n<li>Cho ph\u00e9p l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/li>\n<li>Thuy\u1ebft minh r\u00f5 r\u00e0ng tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb;<\/li>\n<li>Ghi nh\u1eadn gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 ph\u00f2ng ngh\u0129a v\u1ee5 (IFRS 9 &amp; IFRS 37):<\/strong><\/p>\n<ul>\n<li>Ph\u00e2n lo\u1ea1i c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef \u0111\u1ec3 kinh doanh ho\u1eb7c mua b\u00e1n l\u1ea1i \u0111\u1ec3 ki\u1ebfm l\u1eddi;<\/li>\n<li>C\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu nh\u1eb1m x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i;<\/li>\n<li>Ghi nh\u1eadn c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c ngh\u0129a v\u1ee5 ti\u1ec1m t\u00e0ng, bao g\u1ed3m: d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, d\u1ef1 ph\u00f2ng cho c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp,\u2026<\/li>\n<\/ul>\n<p><strong>2.5 M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt kh\u00e1c<\/strong><\/p>\n<ul>\n<li>Ph\u00e2n lo\u1ea1i l\u1ea1i doanh thu v\u00e0 chi ph\u00ed theo b\u1ea3n ch\u1ea5t giao d\u1ecbch, thay v\u00ec theo ch\u1ee9c n\u0103ng;<\/li>\n<li>B\u1ed5 sung y\u00eau c\u1ea7u thuy\u1ebft minh v\u1ec1 r\u1ee7i ro t\u00e0i ch\u00ednh, r\u1ee7i ro t\u1ef7 gi\u00e1 v\u00e0 r\u1ee7i ro thanh to\u00e1n;<\/li>\n<li>Doanh nghi\u1ec7p ni\u00eam y\u1ebft v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (\u201cFDI\u201d) quy m\u00f4 l\u1edbn b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i sang Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS) tr\u01b0\u1edbc 2030;<\/li>\n<li>Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 2023;<\/li>\n<li>Ban h\u00e0nh Ph\u1ee5 l\u1ee5c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n gi\u1eefa Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed8T S\u1ed0 \u0110I\u1ec2M N\u1ed4I B\u1eacT TH\u00d4NG T\u01af 99\/2025\/TT-BTC THAY TH\u1ebe TH\u00d4NG T\u01af 200\/2014\/TT-BTC (HI\u1ec6U L\u1ef0C T\u1eea 01\/01\/2026) 1.1 Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0110\u1ed1i t\u01b0\u1ee3ng: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ngo\u1ea1i tr\u1eeb doanh nghi\u1ec7p si\u00eau nh\u1ecf. \u0110\u00e1ng ch\u00fa \u00fd, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ebfn c\u00e1c doanh&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4147"}],"version-history":[{"count":3,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4147\/revisions"}],"predecessor-version":[{"id":4153,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4147\/revisions\/4153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4005"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}