hệ thống 26 chuẩn mực kế toán việt nam 2013

    hệ thống 26 chuẩn mực kế toán việt nam 2013
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hệ thống 26 chuẩn mực kế toán việt nam 2013

hệ thống 26 chuẩn mực kế toán việt nam 2013

hệ thống 26 chuẩn mực kế toán việt nam 2013 được ban hành trong quá trình đổi mới sâu sắc hệ thống pháp luật về kinh tế trong quá trình phát triển nền kinh tế thị trường mở cửa và hội nhập. Hhệ thống 26 chuẩn mực kế toán việt nam 2013 đã không ngừng được hoàn thiện, đổi mới và phát triển góp phần tích cực vào việc tăng cường và nâng cao chất lượng quản lý tài chính doanh nghiệp và tài chính quốc gia. Trong 5 năm qua, Bộ Tài Chính đã soạn thảo và ban hành 26 chuẩn mực kế toán và các thông tư hướng dẫn nhằm đáp ứng các nhu cầu quản lý ngày càng cao của nền kinh tế nói chung. Chuẩn mực kế toán quy định và hướng dẫn các nguyên tắc, nội dung, phương pháp kế toán cơ bản cung nhất làm cơ sở cho việc ghi chép kế toán và lập Báo cáo tài chính.
Xin trân trọng giới thiệu cùng bạn đọc cuốn sách hệ thống 26 chuẩn mực kế toán việt nam 2013. Nhằm thuận tiện cho các doanh nghiệp thực hiện các chuẩn mực kế toán, giúp cho các giảng viên, sinh viên có tài liệu để áp dụng và học tập đạt kết quả tốt.

hệ thống 26 chuẩn mực kế toán việt nam 2013
nội dung quyển sách hệ thống 26 chuẩn mực kế toán việt nam 2013

1. Quyết định số 149/2001/QĐ-BTC ngày 31 – 12 – 2001 của Bộ
trưởng Bộ Tài chính về việc ban hành và công bố bốn (04) chuẩn mực kế toán Việt Nam (đợt 1)
- Chuẩn mực số 02 – Hàng tồn kho;
- Chuẩn mực số 03 – Tài sản cố định hữu hình;
- Chuẩn mực số 04 – Tài sản cố định vô hình;
- Chuẩn mực số 14 – Doanh thu và thu nhập khác.
2. Quyết định số 165/2002/QĐ-BTс ngày 31 – 12 – 2002 của Bộ
trưởng Bộ Tài chính về việc ban hành và công bố sáu (06) chuẩn mực kế toán Việt Nam (đợt 2)
- Chuẩn mực số 01 – Chuẩn mực chung;
- Chuẩn mực số 06 – Thuê tài sản;
- Chuẩn mực sổ 10 – Ảnh hưởng của việc thay đổi tỷ giá hối đoái;
- Chuẩn mực số 15 – Hợp đồng xây dựng.
- Chuẩn mực số 16- Chi phí đi vay;
- Chuẩn mực số 24 - Báo cáo lưu chuyển tiền tệ.
3. Quyết định số 234/2003/QĐ-BTC ngày 31 – 12 – 2003 của Bộ
trưởng Bộ Tài chính về việc ban hành và công bố sáu (06) chuẩn mực kế toán Việt Nam (đợt 3)
- Chuẩn mực số 05 - Bất động sản đầu tư;
- Chuẩn mực số 07 - Ke toán các khoản đầu tư vào công ty liên kết:
- Chuẩn mực số 08 - Thông tin tài chính về những khoản vốn góp
liên doanh;
- Chuẩn mực số 21 – Trình bày báo cáo tài chính.
- Chuẩn mực sổ 25 – Báo cáo tài chính hợp nhất và kế toán khoản đầu tư công ty con;
- Chuẩn mực số 26 – Thông tin về các bên liên quan.
4. Quyết định số 12/2005/QĐ-BTC ngày 31 – 12 – 2005 của Bộ
trưỏng Bộ Tài chính về việc ban hành và công bố bốn (06) chuẩn mực kế toán Việt Nam (đợt 4)
- Chuẩn mực số 17 – Thuế thu nhập doanh nghiệp;
- Chuẩn mực số 22 – Trình bày bổ sung báo cáo tài chính của các ngân hàng và tổ chức tài chính tương tự;
- Chuẩn mực số 23 – Các sự kiện phát sinh sau ngày kết thúc kỳ kế toán năm;
- Chuẩn mực số 27 – Báo cáo tài chính giữa niên độ;
- Chuẩn mực số 28 – Báo cáo bộ phận;
- Chuẩn mực số 29 – Thay đổi chính sách kể toán, ước tính kế toán và các sai sót.
5. Quyết định số 165/2002/QĐ-BTC ngày 31 – 12 – 2002 của Bộ
trưởng Bộ Tài chính về việc ban hành và công bố bốn (04) chuẩn mực kế toán Việt Nam (đợt 5)
- Chuẩn mực số 11 – Họp nhất kinh doanh;
- Chuẩn mực số 18 – Các khoản dự phòng, tài sản và nợ tiêm tàng;
- Chuẩn mực số 19 – Hợp đồng bảo hiểm;
- Chuẩn mực số 30 – Lãi trên cổ phiếu.

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