{"id":5607,"date":"2023-10-24T15:28:35","date_gmt":"2023-10-24T15:28:35","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5607"},"modified":"2023-11-03T08:04:56","modified_gmt":"2023-11-03T08:04:56","slug":"gaap-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/","title":{"rendered":"GAAP l\u00e0 g\u00ec? 10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung"},"content":{"rendered":"\n<p>GAAP l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 \u0111\u00e1ng tin c\u1eady trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. V\u1eady <strong>GAAP l\u00e0 g\u00ec<\/strong>, 10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo GAAP l\u00e0 g\u00ec? H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft thu\u1ed9c 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> ng\u00e0y h\u00f4m nay 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-69ea497a45c98\" ><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-69ea497a45c98\"  type=\"checkbox\" id=\"item-69ea497a45c98\"><\/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\/gaap-la-gi\/#GAAP_la_gi\" title=\"GAAP l\u00e0 g\u00ec?\">GAAP 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\/gaap-la-gi\/#Loi_ich_khi_dung_GAAP_la_gi\" title=\"L\u1ee3i \u00edch khi d\u00f9ng GAAP l\u00e0 g\u00ec?\">L\u1ee3i \u00edch khi d\u00f9ng GAAP 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-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#10_nguyen_tac_ke_toan_duoc_chap_nhan_chung\" title=\"10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\">10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_nhat_quan\" title=\"Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/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\/gaap-la-gi\/#Nguyen_tac_tuan_thu\" title=\"Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7\">Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7<\/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\/gaap-la-gi\/#Nguyen_tac_trung_thuc\" title=\"Nguy\u00ean t\u1eafc trung th\u1ef1c\">Nguy\u00ean t\u1eafc trung th\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_thuong_xuyen_cua_cac_phuong_phap\" title=\"Nguy\u00ean t\u1eafc th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p\">Nguy\u00ean t\u1eafc th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p<\/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\/gaap-la-gi\/#Nguyen_tac_lien_tuc\" title=\"Nguy\u00ean t\u1eafc li\u00ean t\u1ee5c\">Nguy\u00ean t\u1eafc li\u00ean t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_than_trong\" title=\"Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng\">Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_khong_boi_thuong\" title=\"Nguy\u00ean t\u1eafc kh\u00f4ng b\u1ed3i th\u01b0\u1eddng\">Nguy\u00ean t\u1eafc kh\u00f4ng b\u1ed3i th\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_dinh_ky\" title=\"Nguy\u00ean t\u1eafc \u0111\u1ecbnh k\u1ef3\">Nguy\u00ean t\u1eafc \u0111\u1ecbnh k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_trong_yeu\" title=\"Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu\">Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vieclamketoan.vn\/blog\/gaap-la-gi\/#Nguyen_tac_thien_chi_toi_da\" title=\"Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a\">Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GAAP_la_gi\"><\/span><strong>GAAP l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GAAP (Generally Accepted Accounting Principles) l\u00e0 m\u1ed9t b\u1ed9 c\u00e1c nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u1edf Hoa K\u1ef3 v\u00e0 Canada. GAAP \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 cung c\u1ea5p m\u1ed9t khu\u00f4n kh\u1ed5 nh\u1ea5t qu\u00e1n cho vi\u1ec7c ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 ph\u00e2n t\u00edch c\u00f9ng c\u00e1c b\u00ean li\u00ean quan kh\u00e1c hi\u1ec3u \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Ngo\u00e0i 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> v\u00e0 chu\u1ea9n m\u1ef1c, GAAP c\u0169ng bao g\u1ed3m c\u00e1c x\u00e9t \u0111o\u00e1n v\u00e0 gi\u1ea3 \u0111\u1ecbnh c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n. C\u00e1c x\u00e9t \u0111o\u00e1n v\u00e0 gi\u1ea3 \u0111\u1ecbnh n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc v\u00e0 chu\u1ea9n m\u1ef1c trong c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/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\/gaap-la-gi-topcv-1.jpg\" alt=\"B\u1ea1n n\u00ean t\u00ecm hi\u1ec3u v\u1ec1 GAAP l\u00e0 g\u00ec tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p\" class=\"wp-image-5615\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1ea1n n\u00ean t\u00ecm hi\u1ec3u v\u1ec1 GAAP l\u00e0 g\u00ec tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_dung_GAAP_la_gi\"><\/span><strong>L\u1ee3i \u00edch khi d\u00f9ng GAAP l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Khi s\u1eed d\u1ee5ng GAAP, doanh nghi\u1ec7p v\u00e0 nh\u1eefng b\u00ean li\u00ean quan s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u0103ng t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/strong>GAAP cung c\u1ea5p m\u1ed9t khu\u00f4n kh\u1ed5 nh\u1ea5t qu\u00e1n cho vi\u1ec7c ghi nh\u1eadn, \u0111o l\u01b0\u1eddng v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 ph\u00e2n t\u00edch 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 c\u00f4ng ty kh\u00e1c nhau m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/li>\n\n\n\n<li><strong>T\u0103ng t\u00ednh tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> GAAP \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 trung th\u1ef1c, kh\u00e1ch quan v\u00e0 \u0111\u00e1ng tin c\u1eady. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh s\u00e1ng su\u1ed1t.<\/li>\n\n\n\n<li><strong>T\u0103ng t\u00ednh h\u1eefu \u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> GAAP \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c b\u00ean li\u00ean quan s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"10_nguyen_tac_ke_toan_duoc_chap_nhan_chung\"><\/span><strong>10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 10 nguy\u00ean t\u1eafc ch\u00ednh c\u1ee7a GAAP m\u00e0 c\u00e1c c\u00f4ng ty v\u00e0 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n theo \u0111\u1ec3 t\u1ea1o ra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady v\u00e0 nh\u1ea5t qu\u00e1n:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_nhat_quan\"><\/span><strong>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc:<\/strong> C\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n trong su\u1ed1t th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean b\u1ea1n c\u1ea7n bi\u1ebft khi t\u00ecm hi\u1ec3u v\u1ec1 10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n GAAP l\u00e0 g\u00ec. Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n c\u1ee7a GAAP \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh trong c\u00e1c b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch theo th\u1eddi gian. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 b\u1ea5t k\u1ef3 ai quan t\u00e2m \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty ph\u1ea3i s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho c\u00e1c lo\u1ea1i giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n, c\u00e1c c\u00f4ng ty c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean li\u00ean quan c\u00f9ng bi\u1ebft.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/debit-note-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Debit Note L\u00e0 G\u00ec? Ph\u00e2n Bi\u1ec7t Debit Note V\u00e0 Credit Note<\/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\/gaap-la-gi-topcv-2.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n nh\u1ea5t qu\u00e1n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong b\u00e1o c\u00e1o\" class=\"wp-image-5614\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Doanh nghi\u1ec7p c\u1ea7n nh\u1ea5t qu\u00e1n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong b\u00e1o c\u00e1o<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_tuan_thu\"><\/span><strong>Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>K\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i tu\u00e2n th\u1ee7, \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd c\u00e1c quy t\u1eafc v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>\u0110\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t, nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 \u0111\u00f2i h\u1ecfi c\u00e1c c\u00f4ng ty ph\u1ea3i tu\u00e2n theo t\u1ea5t c\u1ea3 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi GAAP. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho c\u00f9ng m\u1ed9t lo\u1ea1i giao d\u1ecbch v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 theo nh\u1eefng nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ec1 ra.<\/p>\n\n\n\n<p>Khi c\u00e1c doanh nghi\u1ec7p tu\u00e2n th\u1ee7 GAAP, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e1ng tin c\u1eady. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh. B\u00ean c\u1ea1nh \u0111\u00f3, nguy\u00ean t\u1eafc n\u00e0y c\u0169ng gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro gian l\u1eadn trong vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/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\/gaap-la-gi-topcv-3.jpg\" alt=\"Qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n\" class=\"wp-image-5613\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trung_thuc\"><\/span><strong>Nguy\u00ean t\u1eafc trung th\u1ef1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>C\u00e1c c\u00f4ng ty ph\u1ea3i cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 kh\u00f4ng che gi\u1ea5u b\u1ea5t k\u1ef3 th\u00f4ng tin quan tr\u1ecdng n\u00e0o v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>M\u1ed9t c\u00e2u tr\u1ea3 l\u1eddi kh\u00e1c khi t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a GAAP l\u00e0 g\u00ec ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc trung th\u1ef1c. C\u00e1c c\u00f4ng ty ph\u1ea3i th\u00f4ng b\u00e1o m\u1ecdi d\u1eef li\u1ec7u quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3, doanh thu, l\u1ee3i nhu\u1eadn, v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng kh\u00e1c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. B\u00ean c\u1ea1nh \u0111\u00f3, h\u1ecd c\u1ea7n tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, to\u00e0n di\u1ec7n, kh\u00f4ng b\u1ecf s\u00f3t ho\u1eb7c b\u00f3p m\u00e9o th\u00f4ng tin, kh\u00f4ng thi\u00ean v\u1ecb v\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 ch\u1ee7 quan.<\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 c\u00e1i nh\u00ecn trung th\u1ef1c v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty, c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin \u0111\u00e1ng tin c\u1eady. Nguy\u00ean t\u1eafc trung th\u1ef1c l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 tin c\u1eady trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-thuan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i Nhu\u1eadn Thu\u1ea7n L\u00e0 G\u00ec? H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft C\u00e1ch T\u00ednh V\u00e0 T\u1ed1i \u01afu<\/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\/gaap-la-gi-topcv-4.jpg\" alt=\"C\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c bi\u1ebft r\u00f5 m\u1ecdi d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft\" class=\"wp-image-5612\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c bi\u1ebft r\u00f5 m\u1ecdi d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_thuong_xuyen_cua_cac_phuong_phap\"><\/span><strong>Nguy\u00ean t\u1eafc th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc:<\/strong> Doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong c\u00e1ch ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, cho ph\u00e9p ng\u01b0\u1eddi \u0111\u1ecdc th\u00f4ng tin t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 s\u1ef1 bi\u1ebfn \u0111\u1ed5i trong t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian.&nbsp;<\/p>\n\n\n\n<p>B\u1eb1ng c\u00e1ch duy tr\u00ec t\u00ednh th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, c\u00e1c doanh nghi\u1ec7p gi\u1ea3m nguy c\u01a1 hi\u1ec7n t\u01b0\u1ee3ng bi\u1ebfn \u0111\u1ed9ng kh\u00f4ng r\u00f5 r\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap c\u1ed5 \u0111\u00f4ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/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\/gaap-la-gi-topcv-5.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n\" class=\"wp-image-5611\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_lien_tuc\"><\/span><strong>Nguy\u00ean t\u1eafc li\u00ean t\u1ee5c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc:<\/strong> C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1ch ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3 hi\u1ec3u r\u00f5 c\u00e1ch doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh v\u00e0 bi\u1ec3u \u0111\u1ed3 h\u00f3a s\u1ef1 ph\u00e1t tri\u1ec3n theo th\u1eddi gian. B\u00ean c\u1ea1nh \u0111\u00f3, nguy\u00ean t\u1eafc li\u00ean t\u1ee5c c\u0169ng gi\u00fap t\u1ea1o ra t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u1ed3ng nh\u1ea5t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc so s\u00e1nh hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng ty v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00e1t tri\u1ec3n theo th\u1eddi gian.&nbsp;<\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc n\u00e0y khi l\u1eadp, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u1ea1ch to\u00e1n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/a><strong>\u00a0<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_than_trong\"><\/span><strong>Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>C\u00e1c doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn v\u00e0 c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.&nbsp;<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong GAAP bao g\u1ed3m vi\u1ec7c \u0111\u01b0a ra c\u00e1c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nguy\u00ean t\u1eafc n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi kh\u00eda c\u1ea1nh t\u00e0i ch\u00ednh, t\u1eeb doanh thu, chi ph\u00ed, \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t c\u00e2u tr\u1ea3 l\u1eddi kh\u00e1c khi t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a GAAP l\u00e0 g\u00ec.<\/p>\n\n\n\n<p>T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh kinh doanh, r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. Doanh nghi\u1ec7p c\u0169ng s\u1ebd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u00fang \u0111\u1eafn v\u00e0 cung c\u1ea5p th\u00f4ng tin \u0111\u00e1ng tin c\u1eady cho b\u00ean li\u00ean quan.<\/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\/gaap-la-gi-topcv-6.jpg\" alt=\"Qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea9n th\u1eadn, k\u1ef9 l\u01b0\u1ee1ng\" class=\"wp-image-5610\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-6.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-6-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-6-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea9n th\u1eadn, k\u1ef9 l\u01b0\u1ee1ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_khong_boi_thuong\"><\/span><strong>Nguy\u00ean t\u1eafc kh\u00f4ng b\u1ed3i th\u01b0\u1eddng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc:<\/strong> Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng cho c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1c t\u1ed5n th\u1ea5t ho\u1eb7c chi ph\u00ed ph\u00e1t sinh do h\u00e0nh \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng h\u00e0nh \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u00f3.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng trong c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 kinh doanh, trong \u0111\u00f3 m\u1ed9t b\u00ean c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn b\u00ean kia. M\u1ee5c ti\u00eau c\u1ee7a nguy\u00ean t\u1eafc kh\u00f4ng b\u1ed3i th\u01b0\u1eddng l\u00e0 ng\u0103n ch\u1eb7n h\u00e0nh vi c\u01a1 h\u1ed9i, b\u1ea3o \u0111\u1ea3m r\u1eb1ng c\u00e1c b\u00ean \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ednh th\u1eadn tr\u1ecdng v\u00e0 ph\u00e1n \u0111o\u00e1n \u0111\u00fang \u0111\u1eafn. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap th\u00fac \u0111\u1ea9y t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 t\u00ednh trung th\u1ef1c trong giao d\u1ecbch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi ng\u0103n ch\u1eb7n vi\u1ec7c \u0111\u00f2i h\u1ecfi b\u1ed3i th\u01b0\u1eddng v\u00f4 l\u00fd v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>T\u1ed5ng h\u1ee3p c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh, hi\u1ec7u qu\u1ea3 hi\u1ec7n nay<\/strong><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dinh_ky\"><\/span><strong>Nguy\u00ean t\u1eafc \u0111\u1ecbnh k\u1ef3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 h\u00e0ng n\u0103m ho\u1eb7c h\u00e0ng qu\u00fd.&nbsp;<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Qua chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, nguy\u00ean t\u1eafc \u0111\u1ecbnh k\u1ef3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c cung c\u1ea5p m\u1ed9t c\u00e1ch li\u00ean t\u1ee5c v\u00e0 th\u01b0\u1eddng xuy\u00ean, gi\u00fap c\u00e1c b\u00ean li\u00ean quan theo d\u00f5i, \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra t\u00ednh minh b\u1ea1ch, \u0111\u00e1ng tin c\u1eady trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap qu\u1ea3n l\u00fd kinh doanh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3, \u0111\u00fang \u0111\u1eafn h\u01a1n.<\/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\/gaap-la-gi-topcv-7.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ecbnh k\u1ef3 theo qu\u00fd ho\u1eb7c theo n\u0103m\" class=\"wp-image-5609\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-7.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-7-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-7-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ecbnh k\u1ef3 theo qu\u00fd ho\u1eb7c theo n\u0103m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trong_yeu\"><\/span><strong>Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 hi\u1ec3u t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu r\u1ea5t quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, v\u00ec nguy\u00ean t\u1eafc n\u00e0y gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n, kh\u1ea3 n\u0103ng so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u1eddi gian, th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n v\u1edbi t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. B\u00ean c\u1ea1nh \u0111\u00f3, nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu c\u0169ng \u00e1p d\u1ee5ng c\u1ea3 cho d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai l\u1eabn cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ecbch s\u1eed, \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh lu\u00f4n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh kinh doanh hi\u1ec7n t\u1ea1i v\u00e0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_thien_chi_toi_da\"><\/span><strong>Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>Doanh nghi\u1ec7p ph\u1ea3i h\u00e0nh \u0111\u1ed9ng m\u1ed9t c\u00e1ch trung th\u1ef1c, c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd trong t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong><\/p>\n\n\n\n<p>Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra n\u1ec1n t\u1ea3ng c\u1ee7a s\u1ef1 minh b\u1ea1ch v\u00e0 t\u00ednh c\u00f4ng b\u1eb1ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Nguy\u00ean t\u1eafc n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng m\u1ecdi ng\u01b0\u1eddi tham gia v\u00e0o giao d\u1ecbch c\u1ea7n th\u1ef1c hi\u1ec7n ch\u00fang v\u1edbi s\u1ef1 trung th\u1ef1c v\u00e0 t\u00f4n tr\u1ecdng, m\u1ee5c ti\u00eau l\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean.&nbsp;<\/p>\n\n\n\n<p>B\u1eb1ng c\u00e1ch h\u00e0nh \u0111\u1ed9ng theo nguy\u00ean t\u1eafc n\u00e0y, \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o \u0111\u00fang c\u00e1ch v\u00e0 kh\u00f4ng b\u1ecb bi\u1ebfn \u0111\u1ed5i m\u1ed9t c\u00e1ch kh\u00f4ng h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y t\u1ea1o n\u00ean m\u00f4i tr\u01b0\u1eddng tin c\u1eady cho c\u00e1c b\u00ean li\u00ean quan v\u00e0 gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a h\u1ecd.<\/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\/gaap-la-gi-topcv-8.jpg\" alt=\"Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a gi\u00fap t\u1ea1o s\u1ef1 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng trong ng\u00e0nh k\u1ebf to\u00e1n\" class=\"wp-image-5608\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-8.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-8-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/gaap-la-gi-topcv-8-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Nguy\u00ean t\u1eafc thi\u1ec7n ch\u00ed t\u1ed1i \u0111a gi\u00fap t\u1ea1o s\u1ef1 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng trong ng\u00e0nh k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 GAAP, m\u1ed9t b\u1ed9 c\u00e1c nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u1edf Hoa K\u1ef3 v\u00e0 Canada. Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay, b\u1ea1n \u0111\u00e3 hi\u1ec3u h\u01a1n v\u1ec1 <strong>GAAP l\u00e0 g\u00ec<\/strong>, 10 nguy\u00ean t\u1eafc theo GAAP l\u00e0 g\u00ec.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a> ho\u1eb7c t\u00e0i ch\u00ednh, \u0111\u1eebng b\u1ecf qua<strong> TopCV.vn<\/strong> &#8211; n\u1ec1n t\u1ea3ng c\u00f3 s\u1eb5n h\u00e0ng ng\u00e0n tin tuy\u1ec3n d\u1ee5ng vi\u1ec7c l\u00e0m \u0111\u01b0\u1ee3c l\u00e0m m\u1edbi m\u1ed7i ng\u00e0y ph\u00f9 h\u1ee3p v\u1edbi b\u1ea1n. B\u1eb1ng c\u00e1ch truy c\u1eadp n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng TopCV.vn, b\u1ea1n s\u1ebd c\u00f3 c\u01a1 h\u1ed9i kh\u00e1m ph\u00e1 v\u00e0 \u1ee9ng tuy\u1ec3n v\u00e0o nh\u1eefng v\u1ecb tr\u00ed h\u1ea5p d\u1eabn v\u00e0 th\u00fa v\u1ecb, trong \u0111\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 GAAP c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t l\u1ee3i th\u1ebf gi\u00fap b\u1ea1n v\u01b0\u1ee3t tr\u1ed9i h\u01a1n c\u00e1c \u1ee9ng vi\u00ean kh\u00e1c.<\/p>\n\n\n\n<p>H\u00e3y truy c\u1eadp <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> ngay h\u00f4m nay \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m v\u00e0 n\u00e2ng cao ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n nh\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GAAP l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 \u0111\u00e1ng tin c\u1eady trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. V\u1eady GAAP l\u00e0 g\u00ec, 10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo GAAP l\u00e0 g\u00ec? H\u00e3y c\u00f9ng Vieclamketoan.vn t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5616,"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-5607","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>GAAP l\u00e0 g\u00ec? 10 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung<\/title>\n<meta name=\"description\" content=\"GAAP l\u00e0 c\u01a1 s\u1edf gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 \u0111\u00e1ng tin c\u1eady trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. 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