CHUẨN MỰC KẾ TOÁN CÔNG VIỆT NAM ĐỢT 2

Abstract

According to the implementation schedule of the project on announcement of the Vietnamese public accounting standards, in 2021, the Ministry of Finance announced 5 Vietnamese public accounting standards for phase 1. On July 6th, 2022, the Ministry of Finance promulgated Decision No. 1366/QD-BTC on the announcement of additional 6 Vietnamese public accounting standards for the phase 2. At present, Vietnam has issued 11 Vietnamese public accounting standards, making an important contribution to the financial and accounting management reform in the public sector in Vietnam.