vas, 1s2 Pw henge chon chung sch - Lp hac phn: Lp ge pn mb Sich ging doy: KE ton tt chin quyén CChudng: Chung 2-CTTT CTTT-KTTCL-Chvng2 Phan: Khai niém tinh hifu ich han ché BCTHTC 1.10504) ‘Vai thing tin cin quan én me tinh trang phit sinh sau ki kt thc nim ké tos nhung truéc kh bo ck ti chinh dug p KHONG cin trinh bay trén Thuyét minh BCT? anh, thdng in © Trang tin v2 sv kine inh hung khsing trongyéu dn tnh inh cba cng ty. © Thang tin v8 su ign cb ath hung trong yeu dénnhhinh cla cng ty (C42 dbu cin phi inh bay, vind xdy ra true kh phit Ranh bo cdo i chia (C42 dbu khang ein toh by, vind xy ra kh kth nm 2.10.50) \Which financial statement presents assets, abilities and shareholder's equity ata wo aaRRT MEATY beh=N TEENS INTEOUDESNOMSAUSvas, 152 pw “bemghiées © Statement of cash ows © Disclosure Notes ‘Statement of financial postion 3.10504) Me dich eta Thuyét minh BCTC Li: © Tinh by tng tn v8 ti sin vb ne phil te hd idm “Tinh by thng tn v8 cc dng ttn ong métkhodng tha gian © Gi thich cho ec thngtin tinh by trén cde BCTC khdc, vi cung cp thém bt ed thing tin no cin tit Edn ga ket qui tH chinh ca doanh nghiép. Trinh by théng tin v8 li nhufn hoe trong mét kos thd ian Phan: Phan loai ngan han dai han 110.504) ‘Chu ky kinh doanh cia Brod 83 thing. Vio 31/12/20X6, doanh nghiép vay 30.000 USD tingan hing. Ney phal trd ng 8 33/12/20XT. Tren inh i chin ti ny 34/12/20X6, khodn vay ny due trinh by i: Taisin dithan O Taisin agin han > Naphiitréngtinhan > Ngphaitr diihan 2.1050) Cong ty Rugu New Oaks Winery cin2 thing. doanh ela den vinby sin xudt lgu, 2 ndm Ai, 1théng 4& ding chal, 2 thing &€ bn vi. thing Aé thu tin. Chu kj kinhvas, 152 Pw henge © 12thing © a0thing hing. hing. 3.10.50) Tai sin ngin han bao gbm tidn vi nhing ti sin khic dy kid s8chuyén thinh ttn hoc #8 de sif dung hits > rong ving Lim. © Trong ving chu kn doanh Trong ving 1 nim hoc chu kjknh doanh,tnh theo tht gian di hd. Trong ving 1 nim ho chu kj knh doon, tinh theo th gian ng he, Phan: Phan loai cdc khoan muc tai san, ng phai tra, v6n chu sé hifu Las0a) bi dung dud day KHONG bao gid uge phan loging philtra dithan © twang doanh nghigp pil th cho ahi vgn © CBtidedoanh nghigp phi ted cho cb dng © Tiin phidoanh nghigp 6 thu tude © Tien thud doanh nghigp a5 ta wade Mute NTEOUDESNOWNAUSvas, 1s2 Pw henge 2.(0508) od phi tr ng dn tich (Accrued salary and wages) tn bdo céo tinh hint ti chinh thé hin céc khan Wusng mis ngu ta dng lm ra, nung ‘hha dude doanh nghifpthanh tod. bing (os0@) si KHONG bao gbm: Thiét bi, méy méc, nh wang, ‘but einh O Phibio hiém asta, chuahéthan Vin g6p chasehou Phan: Nhan dién mét sé théng tin trong thuyét minh BCTC va bdo cdo kiém toan (aso) "Nir ti chinh eta DW kat thic vio 31/12, bf cdot chin s& ge phit hinh vio 34/3 nim sau. Théng ‘inh trang xusthign sau 22/12/20X6, nung trdde 31/02/20X7 cin tinh hiytrén: ach sign trong yéu, © Bio cdotnh inh ti chinh 20K © Suthignsay rand 2047, n sé khdng dig nh bay trén bso céo nm 20% Bio cio ket qui oat dong 2086 © Thuyét minh Bio cio i ehh 20x6 Mute NTEOUDESNOWNAUS 4vas, 1s2 Pw henge 2.10508) Bio co kiém tosin KHONG: ‘lara kin cla kgm tos vién vi sy hep ics Bo chat chin © bua ra inca kgm tosn viénvEhiu qué host dng cis cing sy. > chiratrich nhigm cia ban du hinh cbngty 6 6 80 cdo tl chinn > M& th pham ul cacuge kgm ton 3.(0.50¢) Tiéu chun 48 quyét dh Khoi myc ni Tang dang ten dn age cing bs trong Thuyét minh Bio c Phan: ¥ nghia tai chinh L050) Khimgt doanh nghigp trding cho m@t ahi cung fp deh wy true aay: © Tys6 ng én vn cht 8 i lade gid, © Tys6 thanh coin nhanh (ace rato) ibn khang thay 66 © Tys6 than coin hign hah (current ati) lub Kh thay 6. © Fated dtu ding 2.10.50) ““Thigu kh ning thanh toin dai han” dng dé nd vzvas, 152 Pw henge © Rilo khdng tr cic khodn ng phi tr trong tric vin ca doanh nghiép. © 6 edi cia khodn tht gian tue vay dé etude ki phil thant ton kos ng dl han Teisin dit han © a ning doanh nghigp cé thé tip tue divay ng di hank do han 3.10.50) Tinh thanh khodn ti: > $8. mit doanh nghigps® nu tai mét tht diém nde a6 © ning mat ti sin sin sing chuyén thinh ttn ‘bin byt coh © Kod thal gan 48 stung héttian vi doanh nghigp ca phil esp vin Phan: So sanh VAS va IFRS (aso) chon dip dn ing nhst v8 ee tinh hin tl ehinh © Thee quy ai vigt Nam, bo cop vg Hp theo mu bon hinh bl cequane& thm guy, © Theo quy din qué bo co phil dd lp theo miu ban hinh bd quan e& him quyen, © Theo quy dish Que té, khngc6 miu cho ec bio cdo va ting hhng cé danh sich céc ni dung ti thi cin phi tinh by. © Theo quy di Vids Nam, khéng eé mu cho céc bo co, chi cd danh sich cc ni dung ti thiéu cin pha tinh bayvas, 1s2 Pw henge 2.10508) 'Ngi dung no ta mt pin trong Thuy&t minh BCTC theo quy dinh cia Vit Nam, nhung i mgt bio cé ti chinh theo quy inh cia Chuén mule kétoén quseté? > Tm tt fe ehioh sen ke tos quan trong © tang thudng che ban du hinh © Suthay Abin chi 8 hi trong mat thy © Taisin,ng phi tra ven chu sBhu tal moe thal aigm 3.10508) im kh bit gida quy din cia Vit Nam vi Qué té © Céch pin log m6ts6 Khon myc trong bio So ti chinh (Vi du vB kod myer, Aut chinh.) > Tidy chun phn bitin han / di han © Cc phin oa cb yt trong trong cf tinh hin ti chinh, (Yeu tS ca BCTHTC ti sn, no philtrd Win chi 8 nu) Muctiéu cha béocéo tinh hinh chin, Phan: Quy dinh riéng cla Viet Nam (0504) ‘chon cu ing: Theo quy din cia Vit Nam. > Bo co thud nin 8 mot phn trong Thuyé minh BCTC, © Bio cio ti chinh ib mat pin rong io cho hung ni, © Thuyét minh BCTC kdng phil mBt B40 cio ti chinvas, 152 Pw henge © Bio cio tung len mt Bho fo tichioh 2.(050¢) ‘chon cu ding: Theo quy din cia Vigt Nam © Thaihgnnép bio co ti chinh Khe hau tay thud vio logihinh éoanh aghigp. > tha han nép bio co ti chinh Ib Khe nhau ty thuge vio Ig nhun ca éoanh nghigp (© ited doant nghigp 8 vigt Nam phi ngp bio io tl chinh cho es quan c6 thm qui trong vane 90 ney KE ney ht hic in (© Tied doanh nghiéo viet Nam phi ngp bo oti chinh cho ed quan cé thm quyn trong ving 30 ngay KE ngy ht then ‘Copyright© 2016 Khoa Ké Ton | pi hoc Kinh Té Tp HCM. 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