Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton.

Cc s kin pht sinh sau

ngy kt thc k k ton nm

2
Mc tiu

Chng 6 Phn bit c sai st trong k ton, thay i chnh

sch k ton, thay i c tnh k ton.
SAI ST TRONG K TON, Nm c nguyn tc, phng php iu chnh hi
THAY I CHNH SCH K TON V t v phng php iu chnh phi hi t.
C TNH K TON; K ton nh hng do iu chnh sai st nm trc,
do thay i chnh sch k ton, do thay i c tnh
CC S KIN PHT SINH SAU NGY k ton v do cc s kin pht sinh sau ngy kt
KT THC K K TON NM thc k k ton nm.
Trnh by BCTC nhng thng tin lin quan do iu
chnh sai st nm trc, do thay i chnh sch k
ton, do thay i c tnh k ton v do cc s kin
TS. Nguyn Th Kim Cc
pht sinh sau ngy kt thc k k ton nm.

3 4
Ni dung Mc ch VAS 29 v VAS 23

Cc khi nim c bn theo VAS 29 v VAS 23 Mc ch va m bo thng

Trong qu tin k ton trn BCTC l minh p dng
Sai st v k ton nh hng do iu chnh bch, ng tin cy v thc s
trnh k ton k nguyn tc
sai st. s xy ra rt hu ch, ng thi vn m bo v phng
Thay i chnh sch k ton v k ton nh nhiu tnh ton nguyn tc nht qun v php iu
hng ca vic p dng hi t thay i hung cn s x nguyn tc c th so snh chnh theo
chnh sch k ton. phi thay i c? gip ngi s dng phn quy nh
Thay i c tnh k ton v k ton nh so vi s ghi l? tch c xu hng bin ng VAS 29,
hng ca vic thay i c tnh k ton. nhn ban u tnh hnh ti chnh, KQ HKD VAS 23
Cc s kin pht sinh sau ngy kt thc k
Mc ch VAS 29 l bo m kh nng so snh ca BCTC
k ton nm v k ton cc s kin pht sinh
sau ngy kt thc k k k ton nm cn Mc ch VAS 23 l bo m cung cp thng tin tt nht
iu chnh. cho cc c tnh k ton cng nh
thuyt minh y cho ngi s dng

Cc khi nim c bn theo VAS 29 v VAS 23
Chnh sch k ton:
L cc nguyn tc, c s v phng php k ton c th
c doanh nghip p dng trong vic lp v trnh by BCTC
c tnh k ton:
L mt qu trnh xt on da trn nhng thng tin tin cy
nht v mi nht ti thi im .
B st hoc sai st trng yu:
Vic b st hoc sai st c coi l trng yu nu chng c
th lm sai lch ng k BCTC, lm nh hng n quyt
nh kinh t ca ngi s dng BCTC
5 6
Cc khi nim c bn theo VAS 29 v VAS 23
iu chnh hi t:
L vic iu chnh nhng ghi nhn, xc nh gi tr v trnh
by cc khon mc ca BCTC nh th cc sai st ca k
trc cha h xy ra.
p dng hi t:
L vic p dng 1 CSKT mi i vi cc giao dch, s kin
pht sinh trc ngy phi thc hin cc chnh sch k ton.
p dng phi hi t:
i vi thay i trong chnh sch k ton v ghi nhn nh
hng ca vic thay i cc c tnh k ton.
Cc s kin pht sinh sau ngy kt thc k k ton nm:
L nhng s kin c nh hng tch cc hoc tiu cc n
BCTC xy ra trong khong thi gian t ngy kt thc k k
ton nm n trc ngy pht hnh BCTC.

1
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

7 8
Sai st v k ton nh hng do iu chnh sai st Sai st v k ton nh hng do iu chnh sai st

Loi sai st Nguyn nhn V d

Trong ghi chp k ton v trnh by thng tin k ton lun tim Do tnh nhm dn n Tnh nhm gi tr ti sn, chi ph,
n sai st. Song cc sai st c cp trong VAS 29 c Do tnh ton vic ghi nhn sai, cng n...
hiu nh th no? Do hiu sai VAS, hoc DN Chnh sch vn ho chi ph i
Sai st c th pht sinh t vic ghi nhn, xc nh gi tr, trnh p dng sai
vn p dng VAS c; vay
by v thuyt minh cc khon mc trn BCTC. Theo , sai ch/sch KT
st bao gm: B qun Do qun ghi s giao dch Mua TSC nhng qun ghi s;
- Sai st do tnh ton khng ghi pht sinh, hoc cui bn hng nhng cha ghi nhn
k qun thc hin cc doanh thu v khon phi thu,....
- Do p dng sai cc chnh sch k ton nhn giao dch c tnh k ton
- Do b qun, hiu hoc din gii sai cc s vic Do hiu sai cch thc x TSC khu hao NG vn
- Do gian ln Hiu sai hoc l cc s vic, nn thc tip tc s dng th khng c
din gii sai hin sai phng php k trch khu hao vo SXKD, nhng
cc s vic ton DN hiu sai li nh gi li v
tip tc trch khu hao.
Do c gy ra Thu tin ca khch hng khng
np qu m s dng cho c
Gian ln nhn; ly tin cng qu, hng
tn kho s dng cho c nhn,...

Sai st v k ton nh hng do iu chnh sai st
VAS 29 - Tnh cht v nh hng ca sai st ?
VAS 29 v thng t 20/2006/TT ch hng dn i vi cc
trng hp:
-Sai st trng yu;
-Hoc cc sai st khng trng yu nhng do c trnh by
tnh hnh ti chnh, kt qu hot ng kinh doanh hay cc
lung tin theo mt hng khc lm nh hng n BCTC
(Cc trng hp sai st ngoi 2 trng hp nu trn
c iu chnh vo nm hin ti iu chnh phi hi t
vo BCTC nm hin ti).
9 10
Sai st v k ton nh hng do iu chnh sai st
VAS 29 - Tnh cht v nh hng ca sai st ?
Mc trng yu v khng trng yu?
- Cn xem xt trong tng trng hp c th: quy m (nh lng) v tnh
cht (nh tnh)
- VAS 29 ch c sai st trng yu v sai st do c (gian ln) (CM quc
t IFRS cp sai st c bn (nhm ln trong tnh ton, b st) v sai
st trng yu.
Sai st k hin ti v sai st k trc
Sai st k hin ti - pht hin ti k , nh hng n thng tin k k
ton c iu chnh vo k trc khi cng khai BCTC v khng
p dng iu chnh hi t
Sai st k trc - nh hng n thng tin cc k k ton trc nu
sai st trng yu phi iu chnh hi t n thng tin k ton cc k k
ton trc.
Phn bit: k ngay trc (k so snh) v cc k trc k so snh iu
chnh hi t

11 12
Sai st v k ton nh hng do iu chnh sai st Sai st v k ton nh hng do iu chnh sai st
Phn loi sai st nh hng n cc khon mc trn BCTC Phn loi sai st nh hng n cc khon mc trn BCTC
Ch nh hng Ch nh hng nh hng c
BCKT BCKQHKD BCKT v BCKQHKD

Do ghi nhm TK; Do phn loi sai DT/CP (VD Sai st t cn bng: lm Sai st khng t cn
b qun khng ghi nh thay v ghi N TK DT, li tng/gim LN thun nm ny bng: lm tng/gim LN
nhn nghip v lin ghi N TK CP) => cha nh v lm gim/tng LN thun thun ca 1 nin
quan TS/NV. hng n Li nhun => nm tip theo (vd li vay ptr
=> khng cn c bt ton iu k ton khng ghi nm N li (vd CP KH tnh vo chi
ghi CPTC nm N+1) => khng ph SXKD qu nh cho
cn bt ton iu chnh nu pht hin sai st
cn c bt ton iu chnh. Tuy n khi c bt ton iu
chnh cc KM trong nm sau. Tuy nhin, khi lp nhin, khi lp BCTC dng so chnh/ th.l, nhng
BCKT b nh BCTC dng so snh phi iu snh phi iu chnh bn / khu hao ht).
hng chnh s liu

2
 Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm
Sai st v k ton nh hng do iu chnh sai st
VD: Phn loi sai st nh hng n cc khon mc trn BCTC
? Bn hng ga bn 100, VAT 10, thu tin ngay 108, chit khu
cho khch l 2 y l CKTT nhng KT ghi nhm CKTM
? Thanh ton tm ng mua ph tng giao cho nh thu sa cha
ln TSC l 110, gm VAT 10: cha c ghi s
? u nm N, pht hnh tri phiu ph tri 102, mnh gi 100,
thi hn 2 nm, li tr trc 2 nm l 20. Cui nm N+1 khi o
hn mi pht hin ph tri v li tr trc cha phn b.
? Ngy 1/1/N, mua k phiu 12 thng gi 100, li nhn khi o
hn l 10. Ngy 1/1/N+1, KT ghi s :
N Tin 110/ C 121: 100 v C 515:10
Sai st v k ton nh hng do iu chnh sai st
Nguyn tc iu chnh sai st
(2) Sai st trng yu ca cc nm trc:
phi c iu chnh hi t k t nm c
sai st pht sinh, tr khi khng th xc
nh c nh hng ca sai st ca
tng nm hay /hng ly k ca sai st
- iu chnh li s liu so snh (nu sai st thuc k
ly s liu so snh)
- iu chnh s liu u k ca cc TK trn BCKT
(nu sai st thuc k trc k ly s liu so snh)
Sai st v k ton nh hng do iu chnh sai st
Nguyn tc iu chnh sai st
Xc nh nh hng lu k s thay i CSKT v sai
st ca cc k k ton n k hin ti th iu chnh
vo s liu u k ca k hin ti.
Bt ton iu chnh khi qut l:
- Lm tng /gim cc KM trn BCTC
Tng: N TK 1, 2 Gim: N TK 3, 4
C TK 3,4 C TK 1,2
- Lu cc TK iu chnh gim (VD 129,139,159,229,214)
th ghi ngc li.
- Cc bt ton ny c ghi trn s k ton nm hin ti
(iu chnh s u nm)
13 14
Sai st v k ton nh hng do iu chnh sai st
Nguyn tc iu chnh sai st
(1)Nhng sai st ca nm hin ti
c pht hin trong nm phi c
iu chnh trc khi cng b BCTC.
p dng 1 trong 3 phng php sa cha s
k ton:
-Phng php ci chnh
-Phng php ghi s m
-Phng php ghi b sung
15 16
Sai st v k ton nh hng do iu chnh sai st
Nguyn tc iu chnh sai st
C th:
V nguyn tc: thay i CSKT v cc sai st s nh
hng n cc khon mc trn BCKT (TK t 1
4) v BCKQKD (TK 421).
Xc nh c nh hng ca CSKT v sai st k
no (k sm nht c th) th cn thit trnh by
thng tin so snh v cc khon mc b nh hng
vi thng tin trn BCTC ca k k ton gip
ngi s dng phn tch c xu hng bin ng.
17 18
Sai st v k ton nh hng do iu chnh sai st
Nguyn tc iu chnh sai st
(3) Doanh nghip khng c iu chnh vo ct
Nm nay trn BCKQHK ca nm hin ti khi
iu chnh nh hng do sai st trng yu trong
cc nm trc m ch c thc hin bng cch
trnh by li s liu trn ct thng tin so snh (Ct
Nm trc) ca BCKQHK nm hin ti.
(4) Khi thc hin vic iu chnh SD u nm do
iu chnh sai st trng yu trn cc Ti khon
S k ton tng hp, S k ton chi tit, ngoi
vic din gii ni dung kinh t ca nghip v kinh
t, DN cn phi ghi r l do vic iu chnh l do
sai st pht sinh t cc nm trc.
3
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

19 20
Sai st v k ton nh hng do iu chnh sai st Sai st v k ton nh hng do iu chnh sai st

Nguyn tc iu chnh sai st Minh ha Nguyn tc iu chnh sai st

N-2 N-1 N
Nm xy ra sai st Nm pht hin
(5) Khi khng th xc nh c nh hng ca
sai st n tng nm hoc nh hng lu k ca BO CO KT QU HOT NG KINH DOANH
sai st th DN phi iu chnh hi t sai st k t Nm N
nm sm nht m DN xc nh c nh hng Ch tiu Nm nay Nm trc
ca sai st.

BNG CN I K TON iu chnh KM lin quan

(6) Sai st khng trng yu ca cc nm trc Ngy 31/12/N
c sa cha bng cch iu chnh phi hi t
Ch tiu S cui nm S u nm
vo bo co ti chnh nm hin ti.

21 22
Sai st v k ton nh hng do iu chnh sai st K ton nh hng ca vic iu chnh sai st

Minh ha Nguyn tc iu chnh sai st Sai st pht sinh trong nm hin ti

N-2 N-1 N Sai st trng yu hay khng trng yu pht sinh trong nm
Nm pht hin hin ti hoc pht sinh trong nm trc nhng BCTC ca
Nm xy ra sai st
nm trc cha cng b th u phi c iu chnh trc
BO CO KT QU HOT NG KINH DOANH khi cng b BCTC.
Nm N Sai st pht sinh trong cc nm trc
Ch tiu Nm nay Nm trc - Sai st trng yu pht sinh trong cc nm trc c pht
hin sau khi BCTC ca nm trc cng b phi c sa
cha theo phng php iu chnh hi t c nh hng n
BNG CN I K TON Bng cn i k ton nm trc v nm nay hoc Bo co kt
qu hot ng kinh doanh ca cc nm trc c iu
Ngy 31/12/N
chnh hi t.
Ch tiu S cui nm S u nm - Sai st khng trng yu ca cc nm trc c pht hin
sau khi BCTC ca nm trc cng b th c sa cha
bng cch iu chnh phi hi t vo s sch k ton v BCTC
iu chnh KM lin quan nm hin ti.

23 24
Trnh by sai st ca cc nm trc Tm tt x l sai st

Khi iu chnh hi t cc sai st trng yu, DN phi trnh Nm nay pht hin
X l k ton nh hng
by cc thng tin sau: sai st xy ra thuc
(a) Bn cht ca sai st thuc cc nm trc; Nm nay p dng 1 trong S KT nm nay (s pht
(2011) 3 pp iu chnh sinh)
(b) Khon iu chnh i vi mi nm trc trong BCTC:
- Tng khon mc trn BCTC b nh hng BCTC 2010 p dng 1 trong S KT nm trc (s
- Ch s li c bn trn c phiu cha pht 3 pp iu chnh pht sinh + tnh li
Nm hnh SDCN)
(c) Gi tr iu chnh vo u nm ca nm ly s liu so trc Khng iu chnh phi S KT nm nay (s pht
snh c trnh by trn BCTC. (2010) BCTC trng hi t vo BCTC sinh)
(d) Nu khng thc hin c iu chnh hi t i vi mt 2010 yu 2011
nm c th trong qu kh, cn trnh by r l do, m t pht -S KT nm nay (iu
cch thc v thi gian iu chnh sai st. hnh Trng iu chnh hi chnh SD u nm 2011
Bo co ti chnh ca cc nm tip theo khng phi yu t vo BCTC cc TK b nh hng)
trnh by li nhng thng tin ny. 2011
-Ct thng tin so snh
trn BCTC 2011

4
 Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

25 26
Tm tt x l sai st Sai st v k ton nh hng do iu chnh sai st
Nm nay pht hin X l k iu chnh hi t cho cc sai st trng yu nh hng
nh hng
sai st xy ra thuc ton
n cc nm trc
BCTC 2010 iu chnh -S KT nm trc
Bc 1: Lp Bng k nh hng ca sai st n BCTC ca tng nm
Cc cha pht - phi hi t *nu iu chnh phi hi t: ghi
nm hnh s pht sinh +SDCN:
Bc 2: Lp chng t iu chnh s d u nm ca cc ti khon
trc - hi t vo lin quan (trn s KT nm hin ti)
* hoc iu chnh hi t: iu
nm BCTC nm Bc 3: iu chnh s liu ct nm trc ca BCTC
chnh SD u nm (nm 2010)
ly s 2010
liu so
-Ct thng tin so snh trn V d
BCTC 2010 (nu hi t) Thng 4/ Nm 2011 pht hin mt sai st t u nm
snh
(t Khng iu chnh S KT nm nay (s pht sinh) 2009 do khng ghi nhn 1 TSC tr gi 200 triu m a
2009 BCTC trng phi hi t vo thng vo chi ph qun l. Theo chnh sch ca n v,
tr v 2010 yu BCTC 2011 TSC ny c mc khu hao ng thng 50 triu/nm
trc) -S KT nm nay (iu chnh SD
pht Trng
nhng thu ch chp nhn mc 40 triu/nm. Thu sut
iu chnh u nm 2011 cc TK b nh
hnh yu thu TNDN 25%.
hi t vo hng)
BCTC 2011 -Ct thng tin so snh trn y l sai st k trc, cn c iu chnh hi t.
BCTC 2011

27 28

Bng k nh hng ca sai st n BCTC ca tng nm (VT:triu ng) iu chnh s d u nm ca cc ti khon lin quan
Khon mc bo co nh hng sai st n (trn s KT nm hin ti - nm 2011)
KQHKD nm 2009 KQHKD nm 2010
Gim 150,0 Tng 50,0
CP QLDN
Tng LN KT trc thu Tng 150,0 Gim 50,0
Bt ton iu chnh vo s d u nm 2011:
CP thu TNDN hin hnh Tng 40,0 Gim 10,0 N SD u nm TK 211 200
CP thu TNDN hon li Gim 2,5 Gim 2,5
LN KT sau thu Tng 112,5 Gim 37,5 N SD u nm TK 243 5
BCKT 31/12/2009 BCKT 31/12/2010 C SD u nm TK 2141 100
Ti sn
NG TSCHH Tng 200,0 Tng 200,0 C SD u nm TK 3334 30
HM lu k Tng (50) Tng (100)
TS thu TNDN hon li Tng 2,5 Tng 5,0 C SD u nm TK 4211 75
N phi tr
Thu TNDN phi np Tng 40,0 Tng 30,0
VCSH
Li nhun sau thu cha PP Tng 112,5 Tng 75,0

29 Thay i CSKT v k ton nh hng ca 30

iu chnh s liu ct nm trc ca BCTC (VT: triu ng)
vic p dng hi t thay i CSKT.
BC KQHKD nm 2011
Ch tiu Nm nay Nm trc
CP QLDN a + 50,0 Thay i chnh sch k ton
Tng LN KT trc thu b - 50,0
CP thu TNDN hin hnh c - 10,0 l vic thay i cc nguyn tc, c s v phng
CP thu TNDN hon li d - 2,5 php k ton c th m DN p dng trong
LN KT sau thu e - 37,5
vic lp v trnh by BCTC, nh:
BCKT Ngy 31/12/ 2011
Ti sn S cui nm S u nm - Thay i phng php tnh gi hng tn kho;
NG TSCHH X + 200 - Thay i phng php hch ton chnh lch t
HM lu k (Y +100)
TS thu TNDN hon li Z+ 5 gi hi oi;
Ngun vn S cui nm S u nm - Thay i phng php k ton chi ph i vay;...
N phi tr
Thu TNDN phi np K + 30
VCSH
Li nhun sau thu cha PP M + 75

5
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

31 32
Thay i CSKT v k ton nh hng ca Thay i CSKT v k ton nh hng ca
vic p dng hi t thay i CSKT. vic p dng hi t thay i CSKT.
Cc trng hp l Thay i chnh sch k ton Cc trng hp KHNG PHI l Thay i chnh sch k ton

DN ch c thay i chnh sch k ton trong
cc trng hp:
- C s thay i theo quy nh ca php lut
hoc ca chun mc k ton v ch k ton;
hoc
- S thay i s dn n BCTC cung cp thng
tin tin cy v thch hp hn v nh hng ca
cc giao dch, s kin i vi tnh hnh ti chnh,
kt qu hot ng kinh doanh v lu chuyn tin
t ca DN.
- Vic p dng 1 chnh sch k ton cho cc giao
dch, s kin c s khc bit v c bn so vi cc
giao dch, s kin xy ra trc y;
- Vic p dng cc chnh sch k ton mi cho cc
giao dch, s kin cha pht sinh trc hoc
khng trng yu.
- Thay i phng php khu hao TSC. Thay i
ny c coi l thay i c tnh k ton.

33 34
Thay i CSKT v k ton nh hng ca
vic p dng hi t thay i CSKT.
p dng cc thay i chnh sch k ton C 2 phng php: Hi t / Phi hi t

DN phi p dng cc thay i trong CSKT theo VAS 29: Hi t

- Trng hp DN phi thc hin vic thay i CSKT do p
dng ln u cc quy nh ca php lut hoc chun mc k
ton, ch k ton:
Xem li cc BCTC nm trc c trnh by vi
+ m c cc hng dn chuyn i c th (chuyn i mc ch so snh phn nh nh hng ca thay i
Two
c th cho php hi t hoc khng hi t) th phi thc hin * S d Reporting
ca mi ti khon b nh hng c xem li xut hin
theo hng dn . Approaches
ngay khi phng php k ton mi c chp nhn p dng.
+ m khng c quy nh v hi t th c p dng phi hi
* iu chnh s d u nm ca ti khon Li nhun cha phn
t chnh sch k ton .
phi cho nm k ton sm nht m DN xc nh c nh hng.
- Trng hp DN t nguyn thay i CSKT th phi p
dng hi t i vi thay i CSKT .

35 36
Thay i CSKT v k ton nh hng ca
vic p dng hi t thay i CSKT.
BO CO KT QU HOT NG KINH DOANH - Nm N
Thay i c thc hin trong k hin ti v Ch tiu Nm nay Nm trc
nhng nh hng ca n c phn nh ch trong Ch tiu b nh S ghi nhn iu chnh nh
BCTC nm hin hnh v nhng nm tng lai hng theo CSKT mi hng ca nm N-1
Bo co ti chnh nhng nm trc khng xem li.
S d cc ti khon khng xem li. Nm thay i: nm N

BNG CN I K TON - Ngy 31/12/N

Ch tiu S cui nm S u nm
Phi hi t
Ch tiu b nh S ghi nhn iu chnh nh
hng theo CSKT mi hng ly k
LN sau thu cha S liu t iu chnh nh
PP iu chnh hng ly k
Nm thay i: nm N

6
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

37 38
Thay i CSKT v k ton nh hng ca V d v phng php p dng hi t
vic p dng hi t thay i CSKT.
Trnh by v p dng hi t thay i chnh sch k ton Cng ty TV bt u hot ng t u nm 2009 v p dng phng
php tnh gi xut hng A theo pp nhp sau, xut trc (LIFO).
Khi p dng hi t thay i CSKT c nh hng n nm hin ti hay mt Vo u nm 2011, cng ty thay i phng php tnh gi xut hng
nm no trong qu kh hoc cc nm trong tng lai, DN phi trnh
by trong Bn thuyt minh BCTC nhng thng tin sau: A theo pp nhp trc, xut trc (FIFO).
(a) Tn chnh sch k ton; Thu sut thu thu nhp DN l 25%. Gi s khng pht sinh chi ph
(b) Hng dn chuyn i CSKT; v thu nhp khc. C ti liu sau (vt: triu ng)
(c) Bn cht ca s thay i CSKT;
(d) M t cc qui nh ca hng dn chuyn i (nu c);
() nh hng ca vic thay i CSKT n cc nm trong tng lai (nu 2010 2009
c);
(e) Cc khon c iu chnh vo nm ti chnh hin ti v mi nm trc, GVHB (LIFO) 420 405
nh: GVHB (FIFO) 365 360
- Tng khon mc trn BCTC b nh hng
Chnh lch 55 45
- Ch s li c bn trn c phiu
(g) Khon iu chnh cho cc nm trc c trnh by trn BCTC Doanh thu 900 875
(h) Trnh by l do v m t chnh sch k ton c p dng nh th CPhot ng 210 215
no v bt u t khi no nu khng th p dng hi t i vi mt nm
no trong qu kh, hoc i vi nm sm nht.
Bo co ti chnh ca cc nm tip theo khng phi
trnh by li cc thng tin ny.

39 40
V d v phng php p dng hi t V d v phng php p dng hi t

Trn BCKT cui nm 2009:

Bo co kt qu hot ng kinh doanh cc nm
2010, 2009 sau iu chnh nh sau: - Hng tn kho tng 45.000.000 so vi s liu c
bo co trc y
2010 2009 - Li nhun cha phn phi nm 2009 tng 45.000.000
X (1- 25%) = 33.750.000
Doanh thu 900 875
- Thu TNDN phi np nm 2009 tng 45.000.000 X
GVHB (FIFO) 365 360 25% = 11.250.000
CP hot ng 210 215
2010 2009
Li nhun trc thu 325 300
GVHB (LIFO) 420.000.000 405.000.000
CP thu TNDN hin hnh 81,25 75 GVHB (FIFO) 365.000.000 360.000.000
Li nhun sau thu 243,75 225 Chnh lch 55.000.000 45.000.000

41 42
V d v phng php p dng hi t V d v phng php p dng hi t
Trn BCKT cui nm 2010:
- Hng tn kho tng 100.000.000 so vi s liu c Do nh hng ca vic thay i chnh sch k
bo co trc y
ton nn s d u nm 2011 cc TK 156, 4211
- Li nhun cha phn phi nm 2010 tng 100.000.000 v 3334 c iu chnh nh sau:
X (1- 25%) = 75.000.000
- Thu TNDN phi np nm 2010 tng 100.000.000 X N S d u nm TK 156 100.000.000
25% = 25.000.000
C S d u nm TK 3334 25.000.000
2010 2009 C S d u nm TK 4211 75.000.000
GVHB (LIFO) 420.000.000 405.000.000
GVHB (FIFO) 365.000.000 360.000.000
Chnh lch 55.000.000 45.000.000

7
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm

43 44
Thay i c tnh k ton Thay i c tnh k ton

Thay i c tnh k ton V d: cc c tnh k ton thng thc hin i vi:

l vic iu chnh gi tr ghi s ca ti sn,
n phi tr hoc gi tr tiu hao nh k ca
ti sn c to ra t vic nh gi tnh
trng hin thi v li ch kinh t trong
tng lai cng nh ngha v lin quan n
ti sn v n phi tr .
Nhng thay i trong c tnh k ton do c cc
thng tin mi khng phi l sa cha cc sai st.
+ Xc nh cc khon phi thu kh i
+ Gi tr hng li thi tn kho
+ Xc nh thi gian s dng hu ch hoc cch
thc s dng TSC lm c s tnh KH
+ Ngha v bo hnh.
+ Xc nh gi tr sn phm d dang...
V bn cht, vic xem xt li mt c tnh k ton
khng lin quan n k k ton trc v khng
phi l vic sa cha mt sai st.

45 46
Thay i c tnh k ton Thay i c tnh k ton
Nguyn tc &cch thc ghi nhn nh hng ca vic thay i c tnh KT

p dng phi hi t => Cc thay i c tnh k ton =>

Cc c tnh k ton mi c p dng cho cc thay i cc khon mc
ghi nhn vo BCKQHKD
giao dch v s kin pht sinh k t ngy c s thay ca Bng cn i k ton
i v ghi nhn nh hng ca vic thay i c
tnh k ton vo BCKQHKD ca k hin ti v c Ch nh nh hng c c ghi nhn bng cch iu chnh
k k ton tng lai. hng nm hin ti gi tr ghi s ca ti sn, n phi tr
Thay i c tnh k ton thng c th lm tng nm hin v cc nm hay khon mc thuc vn ch s hu
ti. trong tng (V d DN thay i c tnh % sn
hoc gim li nhun k k ton. (VD thay lai (VD thay phm d dang ca nm nay khng lm
i d i thi gian nh hng n BCKQHKD nm
phng s dng hu trc m ch nh hng n gi tr ghi
NPThu ch trch KH s ca ti sn v kt qu kinh doanh
kh i) TSC) ca nm nay)

47 48
Thay i c tnh k ton Thay i c tnh k ton

BO CO KT QU HOT NG KINH DOANH - Nm N K ton v nh hng do thay i c tnh k ton

Ch tiu Nm nay Nm trc
Khi thay i cc c tnh k ton trong nm hin ti
Ch tiu b nh Ghi nhn thay Khng iu chnh th k ton nh cc nghip v kinh t pht sinh mi
hng i c tnh KT thay i c tnh KT trong nm theo c tnh k ton mi.

Nm thay i: nm N Trnh by v thay i c tnh k ton

BNG CN I K TON - Ngy 31/12/N DN phi trnh by tnh cht v gi tr ca cc thay

i c tnh k ton c nh hng n nm hin
Ch tiu S cui nm S u nm
ti, d kin nh hng n cc nm trong tng lai.
Ch tiu b nh Ghi nhn thay Khng iu chnh
hng i c tnh KT thay i c tnh KT Khi khng th xc nh c cc nh hng ny th
phi trnh by r l do.

Nm thay i: nm N

8
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm
Cc s kin pht sinh sau ngy kt thc
k k ton nm.
Mc ch VAS 23: bo m cung cp thng tin tt nht
cho cc c tnh k ton cng nh thuyt minh y
cho ngi s dng
VAS 23 quy nh v hng dn
-cc trng hp DN phi iu chnh BCTC,
-cc nguyn tc v phng php iu chnh khi c
nhng s kin pht sinh sau ngy kt thc k k ton
nm cho n ngy pht hnh BCTC.
-Gii trnh v ngy pht hnh v cc s kin pht sinh
sau ngy kt thc k k ton nm.
Cc s kin pht sinh sau ngy kt thc
k k ton nm.
Cc s kin cn iu chnh BCTC
y l nhng s kin sau ngy kt thc k k ton nm
cung cp bng chng b sung v cc s vic tn ti
vo ngy kt thc nm cn phi iu chnh s k
ton v BCTC:
iu chnh khon d phng lp;
Ghi nhn d phng mi;
Ghi nhn cc bt ton iu chnh v xc nh ngha v;
iu chnh cc gian ln v sai st trong BCTC c
pht hin trc ngy pht hnh BCTC;
Thc t khc vi gi thit hot ng lin tc.
V d: Sau ngy kt thc k k ton nhn c
thng tin cung cp bng chng v ti sn b tn
tht trong k k ton nm hoc gi tr ca khon
tn tht c ghi nhn t trc i vi ti sn
ny cn c iu chnh.
49 50
Cc s kin pht sinh sau ngy kt thc
k k ton nm.
Cc s kin pht sinh sau ngy kt thc k k ton nm:
- S kin c nh hng tch cc hoc tiu cc n BCTC
- pht sinh trong khong thi gian t ngy kt thc k
k ton nm n trc ngy pht hnh BCTC (Theo lut
k ton thng l t ngy 31/12/N n 31/3/N+1).
- y l cc s kin pht sinh c nh hng n DT,CP,
TS, NPTrca nm ti chnh bo co.
C hai loi:
cc s kin cn iu chnh BCTC
cc s kin khng cn iu chnh BCTC.
51 52
V d: Sau ngy kt thc k k ton nm c kt lun ca
to n DN c ngha v hin ti vo ngy kt thc k k
ton nm, i hi DN phi iu chnh khon d phng
ghi nhn t trc, ghi nhn khon d phng mi
hoc ghi nhn khon n phi thu, n phi tr mi.
Trng hp ny kt lun ca to n c th nh hng
trc tip hoc nh hng gin tip n DN.
53 54
V d: Vic pht hin nhng gian ln v sai st
ch ra rng BCTC khng chnh xc. Chng hn,
trong nm ti chnh thc hin ghi nhn chi
ph trch trc hay phn b chi ph cha hp l
th khi tu theo tng trng hp c th k
ton tin hnh iu chnh trn ti khon ph
hp.
9
Chng 6: Sai st trong k ton, thay i chnh sch k ton v c tnh k ton. Cc s kin pht sinh sau
ngy kt thc k k ton nm
Cc s kin pht sinh sau ngy kt thc
k k ton nm.
Cc s kin KHNG cn iu chnh BCTC
l cc s kin xy ra sau ngy k thc k k ton
nm nhng khng nh hng ti tnh trng Ti sn
v Ngun vn trn bng cn i k ton ca k bo co
=> KHNG cn phi iu chnh s k ton v BCTC:
Tuy nhin nhng s kin ny s c trnh by trong
thuyt minh BCTC nu chng quan trng ti mc nu
khng cng b th nh hng n Q ca ngi s
dng thng tin trn BCTC
Cng b k hoch ngng hot ng;
Nh xng b ph hy do ha hon, bo lt;
Xut hin nhng v kin tng ln;
Mua sm hoc thanh l TS c gi tr ln.
Lu
i vi c tc
Nu c tc c cng b trong k BCTC th phn nh l mt khon n
phi tr trn BCKT.
Nu cng b sau ngy kt thc k k ton nm v trc ngy pht
hnh BCTC th s khng c cng nhn l mt khon n phi tr trn
BCKT ti ngy kt thc k k ton nm. Tuy nhin s c trnh by
trong thuyt minh BCTC theo quy nh ca VAS 21
Hot ng lin tc
DN khng c lp BCTC trn c s nguyn tc hot ng lin
tc nu sau ngy kt thc k k ton nm Ban Gim c xc
nhn c d kin gii th DN, ngng sn xut, thu hp ng k
quy m hot ng hoc ph sn DN. Khi DN phi thay i cn
bn c s k ton lp BCTC, chng hn lp trn c s gi th
trng. S thay i phi thuyt minh trn BCTC.
55 56
V d nh c mt trn ng t ph hu mt
phn ln nh xng, hoc c mt cuc khng
b ph hu ton b vn phng lm vic ca
cng ty sau ngy kt thc k k ton nm, hoc
s gim ca th trng v cc loi chng khon
m cng ty ang nm gi v mt l do no t
cng ty pht hnh xy ra t sau ngy kt thc k
k ton nm n ngy pht hnh BCTC. (xem
on 20 ca VAS 23)
57 58
Tm tt chng 6: Vn dng VAS 29,VAS 23
Thng tin ca BCTC gn lin vi mc tiu l to ra c
tnh hu ch cao nht cho cc i tng s dng khc
nhau.
Mc ch VAS 29 l thc hin nguyn tc c th so
snh trong vic lp v trinh by BCTC; Mc ch VAS 23
bo m cung cp thng tin tt nht cho cc c tnh k
ton cng nh thuyt minh y cho ngi s dng
Khi c thay i / sai st: xc nh r i tng, mc
v thi gian nh hng => p dng phng php thch
hp theo VAS 29
Khi c cc s kin pht sinh sau ngy kt thc k KT
nm: nh gi s nh hng, mc nh hng =>
xem xt iu chnh / khng iu chnh theo VAS 23
10