{"id":5360,"date":"2023-09-29T10:50:43","date_gmt":"2023-09-29T10:50:43","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5360"},"modified":"2023-10-10T03:12:58","modified_gmt":"2023-10-10T03:12:58","slug":"so-sanh-ifrs-va-vas","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/","title":{"rendered":"So s\u00e1nh IFRS v\u00e0 VAS &#8211; Gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa hai chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>IFRS v\u00e0 VAS l\u00e0 hai h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ebf gi\u1edbi v\u00e0 t\u1ea1i Vi\u1ec7t Nam. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vieclamketoan.vn<\/a><\/strong> <strong>so s\u00e1nh IFRS v\u00e0 VAS<\/strong> m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y.<\/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-69ea79bbe5ad7\" ><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-69ea79bbe5ad7\"  type=\"checkbox\" id=\"item-69ea79bbe5ad7\"><\/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\/so-sanh-ifrs-va-vas\/#Tim_hieu_IFRS_va_VAS_trong_nganh_ke_toan\" title=\"T\u00ecm hi\u1ec3u: IFRS v\u00e0 VAS trong ng\u00e0nh k\u1ebf to\u00e1n\">T\u00ecm hi\u1ec3u: IFRS v\u00e0 VAS trong ng\u00e0nh k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#IFRS_la_gi\" title=\"IFRS l\u00e0 g\u00ec?\">IFRS l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#VAS_la_gi\" title=\"VAS l\u00e0 g\u00ec?\">VAS l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#So_sanh_IFRS_va_VAS_chi_tiet\" title=\"So s\u00e1nh IFRS v\u00e0 VAS chi ti\u1ebft\">So s\u00e1nh IFRS v\u00e0 VAS chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Diem_giong_nhau_giua_IFRS_va_VAS\" title=\"\u0110i\u1ec3m gi\u1ed1ng nhau gi\u1eefa IFRS v\u00e0 VAS\">\u0110i\u1ec3m gi\u1ed1ng nhau gi\u1eefa IFRS v\u00e0 VAS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Diem_khac_nhau_giua_IFRS_va_VAS\" title=\"\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa IFRS v\u00e0 VAS\">\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa IFRS v\u00e0 VAS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Vi_sao_phai_chuyen_tu_VAS_sang_IFRS\" title=\"V\u00ec sao ph\u1ea3i chuy\u1ec3n t\u1eeb VAS sang IFRS?\">V\u00ec sao ph\u1ea3i chuy\u1ec3n t\u1eeb VAS sang IFRS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Nhung_kho_khan_khi_chuyen_tu_VAS_sang_IFRS\" title=\"Nh\u1eefng kh\u00f3 kh\u0103n khi chuy\u1ec3n t\u1eeb VAS sang IFRS\">Nh\u1eefng kh\u00f3 kh\u0103n khi chuy\u1ec3n t\u1eeb VAS sang IFRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Bi_quyet_giup_doanh_nghiep_chuyen_doi_tu_VAS_sang_IFRS_nhanh_chong\" title=\"B\u00ed quy\u1ebft gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS nhanh ch\u00f3ng\">B\u00ed quy\u1ebft gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS nhanh ch\u00f3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Nhung_luu_y_khi_lap_bao_cao_tai_chinh_theo_IFRS\" title=\"Nh\u1eefng l\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS\">Nh\u1eefng l\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_IFRS_va_VAS_trong_nganh_ke_toan\"><\/span><strong>T\u00ecm hi\u1ec3u: IFRS v\u00e0 VAS trong ng\u00e0nh k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tr\u01b0\u1edbc khi so s\u00e1nh IFRS v\u00e0 VAS, ch\u00fang ta h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u s\u01a1 b\u1ed9 v\u1ec1 hai kh\u00e1i ni\u1ec7m n\u00e0y nh\u00e9!<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS_la_gi\"><\/span><strong>IFRS l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>IFRS l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a International Financial Reporting Standards, l\u00e0 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi \u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB). IFRS \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n\n\n\n<p>IFRS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, cung c\u1ea5p m\u1ed9t khu\u00f4n kh\u1ed5 th\u1ed1ng nh\u1ea5t \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. IFRS \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/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\/10\/so-sanh-ifrs-va-vas-TopCV-1.jpg\" alt=\"Hi\u1ec3u r\u00f5 IFRS l\u00e0 g\u00ec tr\u01b0\u1edbc khi so s\u00e1nh IFRS v\u00e0 VAS\" class=\"wp-image-5362\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Hi\u1ec3u r\u00f5 IFRS l\u00e0 g\u00ec tr\u01b0\u1edbc khi so s\u00e1nh IFRS v\u00e0 VAS<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>IFRS bao g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed, thu nh\u1eadp, v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. IFRS c\u0169ng bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, IFRS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i v\u00e0 S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2023. C\u00e1c doanh nghi\u1ec7p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang IFRS theo l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-ifrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">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<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"VAS_la_gi\"><\/span><strong>VAS l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c chu\u1ea9n m\u1ef1c v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam. VAS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>VAS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS\/IFRS), \u0111\u1ed3ng th\u1eddi c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf, v\u0103n h\u00f3a, ph\u00e1p lu\u1eadt c\u1ee7a Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>VAS bao g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed, thu nh\u1eadp, v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. VAS c\u0169ng bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, VAS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i v\u00e0 S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.<\/li>\n\n\n\n<li>C\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li>C\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ee9c t\u1ea1p.<\/li>\n\n\n\n<li>C\u00e1c doanh nghi\u1ec7p kh\u00e1c \u00e1p d\u1ee5ng VAS theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\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\/10\/so-sanh-ifrs-va-vas-TopCV-2.jpg\" alt=\"Hi\u1ec3u r\u00f5 VAS l\u00e0 g\u00ec tr\u01b0\u1edbc khi so s\u00e1nh IFRS v\u00e0 VAS\" class=\"wp-image-5363\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Hi\u1ec3u r\u00f5 VAS l\u00e0 g\u00ec tr\u01b0\u1edbc khi so s\u00e1nh IFRS v\u00e0 VAS<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"So_sanh_IFRS_va_VAS_chi_tiet\"><\/span><strong>So s\u00e1nh IFRS v\u00e0 VAS chi ti\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh IFRS v\u00e0 VAS v\u1ec1 m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh ch\u00ednh:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ki\u1ec3u chu\u1ea9n m\u1ef1c<\/strong><\/td><td><strong>IFRS<\/strong><\/td><td><strong>VAS<\/strong><\/td><\/tr><tr><td>C\u01a1 s\u1edf l\u1eadp chu\u1ea9n m\u1ef1c<\/td><td>Nguy\u00ean t\u1eafc (principle-based)<\/td><td>Quy t\u1eafc (rule-based)<\/td><\/tr><tr><td>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/td><td>To\u00e0n c\u1ea7u<\/td><td>Vi\u1ec7t Nam<\/td><\/tr><tr><td>S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c<\/td><td>166<\/td><td>26<\/td><\/tr><tr><td>C\u1eadp nh\u1eadt<\/td><td>Th\u01b0\u1eddng xuy\u00ean<\/td><td>\u00cdt th\u01b0\u1eddng xuy\u00ean h\u01a1n<\/td><\/tr><tr><td>T\u00ednh to\u00e0n di\u1ec7n<\/td><td>Cao<\/td><td>Th\u1ea5p h\u01a1n<\/td><\/tr><tr><td>T\u00ednh linh ho\u1ea1t<\/td><td>Cao<\/td><td>Th\u1ea5p h\u01a1n<\/td><\/tr><tr><td>T\u00ednh so s\u00e1nh<\/td><td>Cao<\/td><td>Th\u1ea5p h\u01a1n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diem_giong_nhau_giua_IFRS_va_VAS\"><\/span><strong>\u0110i\u1ec3m gi\u1ed1ng nhau gi\u1eefa IFRS v\u00e0 VAS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ea3 IFRS v\u00e0 VAS \u0111\u1ec1u l\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>C\u1ea3 IFRS v\u00e0 VAS \u0111\u1ec1u c\u00f3 c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed, thu nh\u1eadp, v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n\n\n\n<li>C\u1ea3 IFRS v\u00e0 VAS \u0111\u1ec1u y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t khu\u00f4n m\u1eabu th\u1ed1ng nh\u1ea5t.<\/li>\n<\/ul>\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\/10\/so-sanh-ifrs-va-vas-TopCV-4.jpg\" alt=\"Gi\u1eefa IFRS v\u00e0 VAS c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t\" class=\"wp-image-5365\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Gi\u1eefa IFRS v\u00e0 VAS c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diem_khac_nhau_giua_IFRS_va_VAS\"><\/span><strong>\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa IFRS v\u00e0 VAS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u01a1 s\u1edf l\u1eadp chu\u1ea9n m\u1ef1c:<\/strong> IFRS d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc, trong khi VAS d\u1ef1a tr\u00ean c\u00e1c quy t\u1eafc. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 IFRS cung c\u1ea5p nhi\u1ec1u h\u01b0\u1edbng d\u1eabn chung h\u01a1n, trong khi VAS cung c\u1ea5p nhi\u1ec1u quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n.<\/li>\n\n\n\n<li><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> IFRS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean to\u00e0n c\u1ea7u, trong khi VAS ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng chu\u1ea9n m\u1ef1c: IFRS c\u00f3 nhi\u1ec1u chu\u1ea9n m\u1ef1c h\u01a1n VAS. \u0110i\u1ec1u n\u00e0y l\u00e0 do IFRS \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean h\u01a1n VAS.<\/li>\n\n\n\n<li><strong>C\u1eadp nh\u1eadt:<\/strong> IFRS \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c thay \u0111\u1ed5i trong kinh doanh v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf. VAS \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u00edt th\u01b0\u1eddng xuy\u00ean h\u01a1n IFRS.<\/li>\n\n\n\n<li><strong>T\u00ednh to\u00e0n di\u1ec7n:<\/strong> IFRS \u0111\u01b0\u1ee3c coi l\u00e0 to\u00e0n di\u1ec7n h\u01a1n VAS. \u0110i\u1ec1u n\u00e0y l\u00e0 do IFRS bao g\u1ed3m nhi\u1ec1u kh\u00eda c\u1ea1nh c\u1ee7a k\u1ebf to\u00e1n h\u01a1n VAS.<\/li>\n\n\n\n<li><strong>T\u00ednh linh ho\u1ea1t:<\/strong> IFRS \u0111\u01b0\u1ee3c coi l\u00e0 linh ho\u1ea1t h\u01a1n VAS. \u0110i\u1ec1u n\u00e0y l\u00e0 do IFRS cung c\u1ea5p nhi\u1ec1u h\u01b0\u1edbng d\u1eabn chung h\u01a1n, trong khi VAS cung c\u1ea5p nhi\u1ec1u quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n.<\/li>\n\n\n\n<li><strong>T\u00ednh so s\u00e1nh: <\/strong>IFRS \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 t\u00ednh so s\u00e1nh cao h\u01a1n VAS. \u0110i\u1ec1u n\u00e0y l\u00e0 do IFRS \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u.<\/li>\n<\/ul>\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\/10\/so-sanh-ifrs-va-vas-TopCV-5.jpg\" alt=\"C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS\" class=\"wp-image-5366\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_sao_phai_chuyen_tu_VAS_sang_IFRS\"><\/span><strong>V\u00ec sao ph\u1ea3i chuy\u1ec3n t\u1eeb VAS sang IFRS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1eeb n\u0103m 2023, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i v\u00e0 S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS.&nbsp;<\/p>\n\n\n\n<p>C\u00f3 nhi\u1ec1u l\u00fd do khi\u1ebfn c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u1ea7n chuy\u1ec3n t\u1eeb VAS sang IFRS. M\u1ed9t s\u1ed1 l\u00fd do ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u0103ng t\u00ednh so s\u00e1nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> IFRS \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li><strong>T\u0103ng t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> IFRS \u0111\u01b0\u1ee3c coi l\u00e0 to\u00e0n di\u1ec7n v\u00e0 linh ho\u1ea1t h\u01a1n VAS. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00f5 r\u00e0ng h\u01a1n cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/li>\n\n\n\n<li><strong>T\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u1ed1n qu\u1ed1c t\u1ebf: <\/strong>C\u00e1c doanh nghi\u1ec7p mu\u1ed1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u1ecb tr\u01b0\u1eddng v\u1ed1n qu\u1ed1c t\u1ebf c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Nhi\u1ec1u t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang IFRS theo l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3. T\u00ednh \u0111\u1ebfn th\u00e1ng 9 n\u0103m 2023, \u0111\u00e3 c\u00f3 h\u01a1n 1.000 doanh nghi\u1ec7p Vi\u1ec7t Nam chuy\u1ec3n \u0111\u1ed5i sang IFRS.<\/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\/10\/so-sanh-ifrs-va-vas-TopCV-5.jpg\" alt=\"C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS\" class=\"wp-image-5366\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t \u0111ang chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_kho_khan_khi_chuyen_tu_VAS_sang_IFRS\"><\/span><strong>Nh\u1eefng kh\u00f3 kh\u0103n khi chuy\u1ec3n t\u1eeb VAS sang IFRS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nh\u1eefng kh\u00e1c bi\u1ec7t gi\u1eefa VAS sang IFRS c\u00f3 th\u1ec3 g\u00e2y ra kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p khi chuy\u1ec3n t\u1eeb VAS sang IFRS. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n c\u1ee5 th\u1ec3 khi chuy\u1ec3n t\u1eeb VAS sang IFRS:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thay \u0111\u1ed5i v\u1ec1 c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong>: IFRS c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh kh\u00e1c v\u1edbi VAS v\u1ec1 c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi IFRS.<\/li>\n\n\n\n<li><strong>Thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>: IFRS y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c y\u00eau c\u1ea7u c\u1ee7a IFRS. Doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u n\u00e0y.<\/li>\n\n\n\n<li><strong>Thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c ra quy\u1ebft \u0111\u1ecbnh<\/strong>: IFRS cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh chi ti\u1ebft h\u01a1n VAS. Doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i c\u00e1ch th\u1ee9c ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin t\u00e0i ch\u00ednh theo IFRS.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i<\/strong>: Chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i.<\/li>\n\n\n\n<li><strong>R\u1ee7i ro sai s\u00f3t<\/strong>: Chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-noi-bo-ngan-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ki\u1ec3m To\u00e1n N\u1ed9i B\u1ed9 Ng\u00e2n H\u00e0ng L\u00e0 G\u00ec? B\u1ea3n M\u00f4 T\u1ea3 Chi Ti\u1ebft C\u00f4ng Vi\u1ec7c<\/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\/10\/so-sanh-ifrs-va-vas-TopCV-6.jpg\" alt=\"Chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS , doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n\" class=\"wp-image-5367\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-6.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-6-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-6-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS , doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bi_quyet_giup_doanh_nghiep_chuyen_doi_tu_VAS_sang_IFRS_nhanh_chong\"><\/span><strong>B\u00ed quy\u1ebft gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS nhanh ch\u00f3ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 v\u01b0\u1ee3t qua nh\u1eefng kh\u00f3 kh\u0103n n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi kh\u00f3 kh\u0103n v\u1ec1 thay \u0111\u1ed5i c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh: Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa VAS v\u00e0 IFRS v\u1ec1 c\u00e1ch ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thay \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi kh\u00f3 kh\u0103n v\u1ec1 thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng \u0111i\u1ec3m c\u1ea7n thay \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi IFRS. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi kh\u00f3 kh\u0103n v\u1ec1 thay \u0111\u1ed5i c\u00e1ch th\u1ee9c ra quy\u1ebft \u0111\u1ecbnh: Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh theo IFRS \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi kh\u00f3 kh\u0103n v\u1ec1 chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i: Doanh nghi\u1ec7p c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 tr\u00f9 chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi kh\u00f3 kh\u0103n v\u1ec1 r\u1ee7i ro sai s\u00f3t: Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ul>\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\/10\/so-sanh-ifrs-va-vas-TopCV-7.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n linh ho\u1ea1t \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng\" class=\"wp-image-5368\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-7.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-7-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-7-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Doanh nghi\u1ec7p c\u1ea7n linh ho\u1ea1t \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_lap_bao_cao_tai_chinh_theo_IFRS\"><\/span><strong>Nh\u1eefng l\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chuy\u1ec3n \u0111\u1ed5i t\u1eeb VAS sang IFRS l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ef1a ch\u1ecdn chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p: <\/strong>IFRS c\u00f3 nhi\u1ec1u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau. Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u1ef1a ch\u1ecdn chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a IFRS: <\/strong>IFRS d\u1ef1a tr\u00ean c\u00e1c <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nguyen-tac-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/a><\/strong>. Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u00e0y \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch kh\u00e1ch quan v\u00e0 trung th\u1ef1c.<\/li>\n\n\n\n<li><strong>S\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p:<\/strong> IFRS cho ph\u00e9p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n v\u00e0 r\u00f5 r\u00e0ng.<\/li>\n\n\n\n<li><strong>Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 hi\u1ec3u:<\/strong> B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 hi\u1ec3u \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/dinh-khoan-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110\u1ecbnh Kho\u1ea3n K\u1ebf To\u00e1n L\u00e0 G\u00ec? Nguy\u00ean T\u1eafc \u0110\u1ecbnh Kho\u1ea3n K\u1ebf To\u00e1n<\/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\/10\/so-sanh-ifrs-va-vas-TopCV-8.jpg\" alt=\"IFRS c\u00f3 nhi\u1ec1u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau\" class=\"wp-image-5369\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-8.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-8-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV-8-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>IFRS c\u00f3 nhi\u1ec1u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ebfu \u0111ang l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i bi\u1ebft \u0111\u1ebfn c\u1ea3 IFRS v\u00e0 VAS \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng vi\u1ec7c. D\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin so s\u00e1nh IFRS v\u00e0 VAS, b\u1ea1n h\u00e3y \u00e1p d\u1ee5ng ch\u00fang v\u00e0o c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u00e9.<\/p>\n\n\n\n<p>N\u1ebfu c\u00f3 nhu c\u1ea7u t\u00ecm vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ec3 t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 nh\u1eefng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n tr\u00ean, h\u00e3y truy c\u1eadp ngay v\u00e0o website <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> &#8211; n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u00e0 <a href=\"https:\/\/www.topcv.vn\/viec-lam\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m<\/strong><\/a> ti\u00ean phong t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 AI. Ch\u00fac b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IFRS v\u00e0 VAS l\u00e0 hai h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ebf gi\u1edbi v\u00e0 t\u1ea1i Vi\u1ec7t Nam. Trong b\u00e0i vi\u1ebft n\u00e0y, Vieclamketoan.vn so s\u00e1nh IFRS v\u00e0 VAS m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y. T\u00ecm hi\u1ec3u: IFRS v\u00e0 VAS trong [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5361,"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":[],"class_list":["post-5360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>So s\u00e1nh IFRS v\u00e0 VAS - Gi\u1ed1ng v\u00e0 kh\u00e1c nhau chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/title>\n<meta name=\"description\" content=\"Vieclamketoan c\u00f9ng b\u1ea1n so s\u00e1nh IFRS v\u00e0 VAS m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"So s\u00e1nh IFRS v\u00e0 VAS - Gi\u1ed1ng v\u00e0 kh\u00e1c nhau chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" \/>\n<meta property=\"og:description\" content=\"Vieclamketoan c\u00f9ng b\u1ea1n so s\u00e1nh IFRS v\u00e0 VAS m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/\" \/>\n<meta property=\"og:site_name\" content=\"vieclamketoan\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-29T10:50:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-10T03:12:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/so-sanh-ifrs-va-vas-TopCV.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vieclamketoan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vieclamketoan\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/so-sanh-ifrs-va-vas\/\"},\"author\":{\"name\":\"Vieclamketoan\",\"@id\":\"https:\/\/vieclamketoan.vn\/blog\/#\/schema\/person\/042073e65bc1162f1f4c5b2479472752\"},\"headline\":\"So s\u00e1nh IFRS v\u00e0 VAS &#8211; 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