Discussions on applying circular 200/2014/TT-BTC regarding new accounting system to small and medium enterprises in Vietnam
Keywords:
accounting; Circular 200/2014/TT-BTC; small and medium – sized enterprise (SME).Abstract
New accounting system pursuant on Circula 200/2014/TT-BTC in order to to meet the requirement of business management in current period and improve environment of investment and business is a milestone which marks accounting integration of Vietnam to globalization. Application of 200/2014/TT-BTC on small and medium enterprises is essential as it contributes to improving legal structure of accounting in Vietnam and is suitable with requirement of domestic economic development. However, there are some constraints during applying that circular on small and medium enterprises. It is crucial to propose solutions to solve those obstacles to help small and medium enterprises improve accounting system which is more suitable with their business.
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1. Chuẩn mực Kế toán Việt Nam (VAS 001 - 026);
2. Chuẩn mực Kế toán quốc tế (IAS 02; 39; …); Chuẩn mực Báo cáo quốc tế (IFRS 07….);
3. Thông tư số 200/2014/TT- BTC ngày 22/12/2014 của Bộ trưởng Bộ Tài chính;
4. Tạp chí Kế toán và Kiểm toán số tháng 3/2015;
5. Quyết định số 15/2006/QĐ-BTC ngày 20/3/2006 của Bộ trưởng Bộ Tài chính;
6. Quyết định số 48/2006/QĐ-BTC ngày 14/9/2006 của Bộ trưởng Bộ Tài chính.
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