{"id":3903,"date":"2023-03-16T14:41:34","date_gmt":"2023-03-16T14:41:34","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3903"},"modified":"2023-03-29T03:41:46","modified_gmt":"2023-03-29T03:41:46","slug":"chung-chi-ifrs","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/","title":{"rendered":"Ch\u1ee9ng ch\u1ec9 IFRS l\u00e0 g\u00ec? C\u00e1c th\u00f4ng tin c\u1ea7n bi\u1ebft v\u1ec1 ch\u1ee9ng ch\u1ec9 n\u00e0y"},"content":{"rendered":"\n<p>C\u00e1c t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf &#8211; IFRS n\u00e0y trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. V\u1eady IFRS l\u00e0 g\u00ec? \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">ch\u1ee9ng ch\u1ec9 IFRS<\/a><\/strong> n\u00e0y, b\u1ea1n h\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau nh\u00e9!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69cfeafce6797\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69cfeafce6797\"  type=\"checkbox\" id=\"item-69cfeafce6797\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Chung_chi_IFRS_la_gi\" title=\"Ch\u1ee9ng ch\u1ec9 IFRS l\u00e0 g\u00ec?\">Ch\u1ee9ng ch\u1ec9 IFRS l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Giai_doan_chuyen_doi_ap_dung_IFRS_tai_Viet_Nam\" title=\"Giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam\">Giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Giai_doan_1_%E2%80%93_Chuan_bi_tu_2019_%E2%80%93_2021\" title=\"Giai \u0111o\u1ea1n 1 &#8211; Chu\u1ea9n b\u1ecb (t\u1eeb 2019 &#8211; 2021)\">Giai \u0111o\u1ea1n 1 &#8211; Chu\u1ea9n b\u1ecb (t\u1eeb 2019 &#8211; 2021)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Giai_doan_2_%E2%80%93_Thu_nghiem_tu_2022_%E2%80%93_2025\" title=\"Giai \u0111o\u1ea1n 2 &#8211; Th\u1eed nghi\u1ec7m (t\u1eeb 2022 &#8211; 2025)\">Giai \u0111o\u1ea1n 2 &#8211; Th\u1eed nghi\u1ec7m (t\u1eeb 2022 &#8211; 2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Giai_doan_3_%E2%80%93_Bat_buoc_ap_dung_tu_sau_2025\" title=\"Giai \u0111o\u1ea1n 3 &#8211; B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng (t\u1eeb sau 2025)\">Giai \u0111o\u1ea1n 3 &#8211; B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng (t\u1eeb sau 2025)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Loi_ich_cua_chung_chi_IFRS_doi_voi_doanh_nghiep_va_nguoi_lao_dong\" title=\"L\u1ee3i \u00edch c\u1ee7a ch\u1ee9ng ch\u1ec9 IFRS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng\">L\u1ee3i \u00edch c\u1ee7a ch\u1ee9ng ch\u1ec9 IFRS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Doi_voi_doanh_nghiep\" title=\"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/#Doi_voi_nguoi_lao_dong\" title=\"\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chung_chi_IFRS_la_gi\"><\/span><strong>Ch\u1ee9ng ch\u1ec9 IFRS l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IFRS vi\u1ebft t\u1eaft c\u1ee7a International Financial Reporting Standards \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC). IFRS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 ph\u00e1t tri\u1ec3n b\u1edfi H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IASB) bao g\u1ed3m c\u00e1c n\u1ed9i dung v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 hi\u1ec3u, \u0111\u00e2y l\u00e0 b\u1ea3n h\u01b0\u1edbng d\u1eabn, gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng v\u00e0 chung nh\u1ea5t v\u1ec1 c\u00e1ch l\u1eadp BCTC. IFRS \u0111\u1ec1 ra c\u00e1c quy t\u1eafc chung nh\u1ea5t v\u00e0 l\u00e0 m\u1ed9t khu\u00f4n m\u1eabu qu\u1ed1c t\u1ebf v\u1ec1 c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y v\u1ec1 BCTC cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/icaew-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ICAEW L\u00e0 G\u00ec? C\u00e1c Th\u00f4ng Tin C\u01a1 B\u1ea3n V\u1ec1 Ch\u1ee9ng Ch\u1ec9 ICAEW Cho Newbie<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-1.jpg\" alt=\"Ch\u1ee9ng ch\u1ec9 IFRS \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 t\u00ednh to\u00e0n c\u1ea7u\" class=\"wp-image-3907\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ee9ng ch\u1ec9 IFRS \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 t\u00ednh to\u00e0n c\u1ea7u<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giai_doan_chuyen_doi_ap_dung_IFRS_tai_Viet_Nam\"><\/span><strong>Giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ph\u00ea duy\u1ec7t vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf v\u00e0 \u0111\u01b0a Vi\u1ec7t Nam v\u00e0o l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2022. \u0110\u1ec1 \u00e1n n\u00e0y \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0o ng\u00e0y 16\/03\/2020 v\u1edbi 3 giai \u0111o\u1ea1n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giai_doan_1_%E2%80%93_Chuan_bi_tu_2019_%E2%80%93_2021\"><\/span><strong>Giai \u0111o\u1ea1n 1 &#8211; Chu\u1ea9n b\u1ecb (t\u1eeb 2019 &#8211; 2021)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u1ed9 T\u00e0i ch\u00ednh chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0110\u1ec1 \u00e1n IFRS. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c b\u1ea3n d\u1ecbch IFRS ra ti\u1ebfng Vi\u1ec7t, \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c v\u00e0 x\u00e2y d\u1ef1ng c\u00e1c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng IFRS \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2022.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giai_doan_2_%E2%80%93_Thu_nghiem_tu_2022_%E2%80%93_2025\"><\/span><strong>Giai \u0111o\u1ea1n 2 &#8211; Th\u1eed nghi\u1ec7m (t\u1eeb 2022 &#8211; 2025)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ch\u1ecdn m\u1ed9t v\u00e0i c\u00f4ng ty \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS, g\u1ed3m c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft. C\u00e1c doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng IFRS cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. N\u1ebfu c\u00e1c doanh nghi\u1ec7p FDI cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng, minh b\u1ea1ch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t, th\u00ec ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giai_doan_3_%E2%80%93_Bat_buoc_ap_dung_tu_sau_2025\"><\/span><strong>Giai \u0111o\u1ea1n 3 &#8211; B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng (t\u1eeb sau 2025)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00e1c c\u00f4ng ty ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00f4ng ty m\u1eb9 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang l\u1edbn ch\u01b0a ni\u00eam y\u1ebft. C\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u00f3 quy\u1ec1n t\u1ef1 nguy\u1ec7n l\u1eadp BCTC h\u1ee3p nh\u1ea5t theo IFRS v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang theo IFRS. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-2.jpg\" alt=\"Nh\u00e0 n\u01b0\u1edbc s\u1ebd th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng IFRS b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam t\u1eeb sau 2025\" class=\"wp-image-3906\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Nh\u00e0 n\u01b0\u1edbc s\u1ebd th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng IFRS b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam t\u1eeb sau 2025<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_chung_chi_IFRS_doi_voi_doanh_nghiep_va_nguoi_lao_dong\"><\/span><strong>L\u1ee3i \u00edch c\u1ee7a ch\u1ee9ng ch\u1ec9 IFRS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c nh\u00e2n vi\u00ean s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 IFRS mang \u0111\u1ebfn nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p, bao g\u1ed3m nh\u1eefng l\u1ee3i \u00edch nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep\"><\/span><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a ch\u1ee9ng ch\u1ec9 IFRS v\u00e0o BCTC s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a m\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf, m\u1eb7t kh\u00e1c doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay v\u1edbi nhi\u1ec1u \u01b0u \u0111\u00e3i theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf nh\u01b0: Qu\u1ef9 ti\u1ec1n t\u1ec7 qu\u1ed1c t\u1ebf, Ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf,&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chu\u1ea9n m\u1ef1c c\u1ee7a ch\u1ee9ng ch\u1ec9 IFRS gi\u00fap doanh nghi\u1ec7p t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng BCTC.<\/li>\n\n\n\n<li>G\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 th\u1ecb v\u1ed1n v\u00e0 th\u00fac \u0111\u1ea9y nhi\u1ec1u h\u01a1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 xuy\u00ean qu\u1ed1c gia.<\/li>\n\n\n\n<li>IFRS s\u1ebd x\u00e2y d\u1ef1ng cho doanh nghi\u1ec7p m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd trong vi\u1ec7c qu\u1ea3n l\u00fd k\u1ebf to\u00e1n v\u1edbi nhi\u1ec1u lo\u1ea1i c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1eeb n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty m\u1eb9 c\u00f3 s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c IFRS th\u00ec c\u00e1c c\u00f4ng ty con c\u0169ng s\u1ebd \u00e1p d\u1ee5ng IFRS nh\u01b0 m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c, nh\u1eb1m \u0111\u1ed3ng nh\u1ea5t vi\u1ec7c BCTC cho to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Chu\u1ea9n m\u1ef1c IFRS c\u00f2n gi\u00fap c\u00e1c doanh nghi\u1ec7p c\u1ea1nh tranh c\u00f4ng b\u1eb1ng v\u00e0 t\u1ea1o \u0111\u01b0\u1ee3c ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0, n\u00e2ng cao t\u00ednh c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p>T\u00f3m l\u1ea1i, Chu\u1ea9n m\u1ef1c ch\u1ee9ng ch\u1ec9 IFRS c\u00f3 nhi\u1ec7m v\u1ee5 mang l\u1ea1i s\u1ef1 c\u00f4ng khai, minh b\u1ea1ch, th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 hi\u1ec7u qu\u1ea3 cho th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. V\u1edbi m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 cho l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng b\u1eb1ng c\u00e1ch t\u1ea1o ni\u1ec1m tin, n\u00e2ng cao t\u00ednh t\u0103ng tr\u01b0\u1edfng v\u00e0 t\u0103ng t\u00ednh \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n cho n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-3.jpg\" alt=\"IFRS gi\u00fap doanh nghi\u1ec7p t\u1ea1o \u0111\u01b0\u1ee3c ni\u1ec1m tin v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, t\u0103ng t\u00ednh c\u1ea1nh tranh\" class=\"wp-image-3905\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>IFRS gi\u00fap doanh nghi\u1ec7p t\u1ea1o \u0111\u01b0\u1ee3c ni\u1ec1m tin v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, t\u0103ng t\u00ednh c\u1ea1nh tranh<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_voi_nguoi_lao_dong\"><\/span><strong>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p c\u1ee7a VI\u1ec7t NAm \u0111ang d\u1ea7n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ch\u1ee9ng ch\u1ec9 IFRS trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng ng\u00e0nh K\u1ebf to\u00e1n &#8211; T\u00e0i ch\u00ednh &#8211; Ki\u1ec3m to\u00e1n ph\u1ea3i am hi\u1ec3u v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c BCTC qu\u1ed1c t\u1ebf n\u00e0y. T\u1eeb \u0111\u00f3, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c trang b\u1ecb ch\u1ee9ng ch\u1ec9 IFRS s\u1ebd c\u00f3 nh\u1eefng l\u1ee3i \u00edch sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m h\u01a1n v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ch\u1ee9ng ch\u1ec9 IFRS.<\/li>\n\n\n\n<li>N\u00e2ng cao m\u1ee9c l\u01b0\u01a1ng h\u01a1n do nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd chi tr\u1ea3 m\u1ee9c l\u01b0\u01a1ng t\u1ed1t cho nh\u1eefng ng\u01b0\u1eddi am hi\u1ec3u r\u00f5 ki\u1ebfn th\u1ee9c v\u1ec1 ch\u1ee9ng ch\u1ec9 IFRS.<\/li>\n\n\n\n<li>Ch\u1ee9ng ch\u1ec9 IFRS g\u00f3p ph\u1ea7n gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn l\u00ean c\u00e1c v\u1ecb tr\u00ed cao h\u01a1n nh\u01b0: k\u1ebf to\u00e1n tr\u01b0\u1eddng, tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n\u2026<\/li>\n\n\n\n<li>Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng am hi\u1ec3u v\u1ec1 chu\u1ea9n m\u1ef1c ch\u1ee9ng ch\u1ec9 IFRS, h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 cao trong qu\u00e1 tr\u00ecnh tuy\u1ec3n d\u1ee5ng.<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c n\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 IFRS s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3n \u0111\u1ea7u \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a x\u00e3 h\u1ed9i, kh\u00f4ng b\u1ecb t\u1ee5t h\u1eadu so v\u1edbi \u0111\u1ed3ng nghi\u1ec7p, tr\u00e1nh b\u1ecb \u0111\u00e0o th\u1ea3i kh\u1ecfi th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi n\u00e2ng cao gi\u00e1 tr\u1ecb b\u1ea3n th\u00e2n l\u00ean r\u1ea5t nhi\u1ec1u.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hoc-chung-chi-ke-toan-co-xin-duoc-viec-khong\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ecdc Ch\u1ee9ng Ch\u1ec9 K\u1ebf To\u00e1n C\u00f3 Xin \u0110\u01b0\u1ee3c Vi\u1ec7c Kh\u00f4ng? H\u1ecdc Ch\u1ee9ng Ch\u1ec9 N\u00e0o?<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-4.jpg\" alt=\"Ch\u1ee9ng ch\u1ec9 IFRS gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao ki\u1ebfn th\u1ee9c v\u00e0 gi\u00e1 tr\u1ecb b\u1ea3n th\u00e2n\" class=\"wp-image-3904\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/03\/chung-chi-ifrs-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ch\u1ee9ng ch\u1ec9 IFRS gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao ki\u1ebfn th\u1ee9c v\u00e0 gi\u00e1 tr\u1ecb b\u1ea3n th\u00e2n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft t\u1eeb chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> n\u00e0y \u0111\u00e3 cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch cho b\u1ea1n v\u1ec1 <strong>ch\u1ee9ng ch\u1ec9 IFRS<\/strong> l\u00e0 g\u00ec v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan. Ngo\u00e0i ra, n\u1ebfu b\u1ea1n mu\u1ed1n t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong> c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng ch\u1ec9 n\u00e0y, h\u00e3y truy c\u1eadp v\u00e0o n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng tr\u1ef1c tuy\u1ebfn <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a>.\u00a0<\/p>\n\n\n\n<p>TopCV hi\u1ec7n \u0111ang l\u00e0 k\u00eanh tuy\u1ec3n d\u1ee5ng c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng \u0111\u1ea7u v\u1edbi kho vi\u1ec7c l\u00e0m \u0111a d\u1ea1ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. Truy c\u1eadp ngay v\u00e0 t\u1ea1o CV mi\u1ec5n ph\u00ed \u0111\u1ec3 ti\u1ebfp c\u1eadn h\u00e0ng tr\u0103m tin tuy\u1ec3n d\u1ee5ng h\u1ea5p d\u1eabn t\u1ea1i \u0111\u00e2y nh\u00e9.<\/p>\n\n\n\n<p>Xem th\u00eam b\u00e0i vi\u1ebft c\u00f9ng ch\u1ee7 \u0111\u1ec1: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-acca\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ch\u1ee9ng Ch\u1ec9 ACCA L\u00e0 G\u00ec? H\u1ecdc ACCA C\u00f3 L\u1ee3i \u00cdch G\u00ec? C\u01a1 H\u1ed9i Ngh\u1ec1 Nghi\u1ec7p<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00e1c Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf &#8211; IFRS n\u00e0y trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. V\u1eady IFRS l\u00e0 g\u00ec? \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ch\u1ee9ng ch\u1ec9 IFRS n\u00e0y, b\u1ea1n h\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft sau nh\u00e9! Ch\u1ee9ng ch\u1ec9 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[1070,1083,387,857,944,1084],"class_list":["post-3903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-chung-chi-ifrs","tag-chung-chi-ifrs-la-gi","tag-chung-chi-ke-toan","tag-chung-chi-ke-toan-quoc-te","tag-chung-chi-ke-toan-vien","tag-hoc-chung-chi-ifrs-la-gi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ch\u1ee9ng ch\u1ec9 IFRS l\u00e0 g\u00ec? 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