Tng hp Chun mc k ton quc t v cc Chun mc k ton Vit Nam tng ng

06/02/2007

www.kiemtoan.com.vn thc hin tng hp cc chun mc k ton quc t (IASs) v chun mc lp v trnh by bo co ti chnh quc t (IFRSs). Thc hin xem xt tnh hiu lc ca tng chun mc v s thay th cho cc chun mc ht hiu lc. ng thi, www.kiemtoan.com.vn cng tng hp cc chun mc k ton Vit Nam (VASs) tng ng. Tng hp ny s c cp nht khi c bt k s thay i no.

Chun mc Quc t

S VAS

Chun mc Vit Nam tng ng Khng c

Gii thiu v Chun mc lp v trnh by bo co ti chnh quc t (IFRS) IFRS 1: Thng qua IFRS IFRS 2: Thanh ton trn c s c phiu IFRS 3: Hp nht kinh doanh IFRS 4: Hp ng bo him IFRS 5: Ti sn di hn nm gi cho mc ch bn v Nhng b phn khng tip tc hot ng IFRS 6: Kho st v nh gi khong sn IFRS 7:Cng c ti chnh: Trnh by IFRS 8: B phn hot ng VAS 28 VAS 11 VAS 19

Khng c Cha c Hp nht kinh doanh Hp ng bo him Cha c

Cha c Cha c Bo co b phn (Da trn IAS 14 - S c thay th bng IFRS 8) Chun mc chung

Chun mc chung cho vic lp v trnh by bo co ti chnh IAS 1: Trnh by Bo co ti chnh IAS 2: Hng tn kho IAS 3: Bo co ti chnh hp nht (Ban hnh ln u nm 1976, thay th bi IAS 27 v IAS 28 vo nm 1989)

VAS 1

VAS 21 VAS 2

Trnh by Bo co ti chnh Hng tn kho Khng da trn IAS 3

IAS 4: K ton khu hao ti sn (Khng cn p dng nm 1999, thay th bi IAS 16, 22 v 38 ban hnh vo nm 1998) IAS 5: Thng tin trnh by trn Bo co ti chnh (Ban hnh nm 1976, thay th bi IAS 1 nm 1997) IAS 6: X l k ton i vi thay i v gi (Thay th bi IAS15 - khng cn p dng vo 12/2003) IAS 7: Bo co Lu chuyn tin t IAS 8: Chnh sch k ton, thay i c tnh k ton, v sai st IAS 9: K ton i vi hot ng nghin cu v pht trin (Thay th bi IAS 38 - 01/07/1999) IAS 10: Cc s kin pht sinh sau ngy kt thc k k ton nm IAS 11: Hp ng xy dng IAS 12: Thu thu nhp doanh nghip IAS 13: Trnh by cc khon Ti sn lu ng v N ngn hn IAS 14: Bo co b phn IAS 15: Thng tin phn nh nh hng ca thay i gi (Khng cn p dng 12/2003) VAS 28 VAS 23 VAS 24 VAS 29

Khng da trn IAS 4

Khng da trn IAS 5

Khng da trn IAS 6

Bo co Lu chuyn tin t Chnh sch k ton, thay i c tnh k ton, v sai st Khng da trn IAS 9

Cc s kin pht sinh sau ngy kt thc k k ton nm Hp ng xy dng Thu thu nhp doanh nghip Khng da trn IAS 13

VAS 15 VAS 17

Bo co b phn Khng da trn IAS 15

IAS 16: Ti sn c nh hu hnh IAS 17: Thu ti sn IAS 18: Doanh thu IAS 19: Li ch nhn vin IAS 20: K ton i vi cc khon ti tr ca Chnh ph v trnh by cc khon h tr ca Chnh ph IAS 21: nh hng ca vic thay i t gi hi oi IAS 22: Hp nht kinh doanh (Thay th bi IFRS 3 c hiu lc vo 31/03/2004) IAS 23: Chi ph i vay IAS 24: Thng tin v cc bn lin quan IAS 25: K ton cc khon u t (Thay th bi IAS 39 v 40 c hiu lc nm 2001) IAS 26: K ton v bo co v k hoch hu tr IAS 27: Bo co ti chnh ring v bo co ti chnh hp nht

VAS 3 VAS 6 VAS 14

Ti sn c nh hu hnh Thu ti sn Doanh thu v thu nhp khc Cha c Cha c

VAS 10

nh hng ca vic thay i t gi hi oi Hp nht kinh doanh (Da trn IFRS 3) Chi ph i vay Thng tin v cc bn lin quan Khng da trn IAS 25

VAS 11

VAS 16 VAS 26

Cha c VAS 25 Bo co ti chnh hp nht v k ton khon u t vo cng ty con (mt phn tng ng) K ton cc khon u t vo cng ty lin kt Cha c

IAS 28: u t vo cng ty lin kt IAS 29: Bo co ti chnh trong iu kin siu lm pht IAS 30: Trnh by b sung bo co ti chnh ca cc ngn hng v cc t chc ti chnh tng t

VAS 7

VAS 22

Trnh by b sung bo co ti chnh ca cc ngn hng

v cc t chc ti chnh tng t IAS 31: Thng tin ti chnh v nhng khon gp vn lin doanh VAS 8 Thng tin ti chnh v nhng khon gp vn lin doanh Cha c

IAS 32: Cng c ti chnh: Trnh by v cng b (Thay th bi IFRS 7 c hiu lc vo nm 2007) IAS 33: Li trn c phiu IAS 34: Bo co ti chnh gia nin VAS 30 VAS 27

Li trn c phiu Bo co ti chnh gia nin Khng da trn IAS 35

IAS 35: Cc b phn khng cn tip tc hot ng (Thay th bi IFRS 5 c hiu lc nm 2005) IAS 36: Tn tht ti sn IAS 37: Cc khon d phng, ti sn v n tim tng IAS 38: Ti sn v hnh IAS 39: Cng c ti chnh: o lng v ghi nhn IAS 40: Bt ng sn u t IAS 41: Nng nghip VAS 5 VAS 18

Cha c Cc khon d phng, ti sn v n tim tng Ti sn c nh v hnh Cha c Bt ng sn u t Cha c

VAS 4

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