Where there are differences between the actual inventory data with the data recorded in accounting books, accounting unit must determine the cause and record the differences and treatment results in accounting books before preparing financial statements. However, the number of shares received as bonus or dividends is disclosed on the. For an accounting document that has only one original but must be preserved in two places, one of the two places is allowed to preserve its copy. Small and medium-sized enterprises must prepare and submit financial statements to the State agencies under accounting year. The accounting provisions that are not specified in this Decision shall comply with the Law on Accounting and Decree No. Small and medium-sized enterprises may open subaccounts and sub-subaccounts for accounts that do not require subaccount or sub-subaccount in the Chart of accounts under accounting System of small and medium-sized enterprises specified in this Decision in service of the requirements of management of enterprises without requesting the Ministry of Finance for approval. Transactions must be recorded in the original currency and in dong, at the applicable exchange rate, or recorded in the original currency and converted into dong at the applicable exchange rate announced by the State Bank of Vietnam at the time of such transaction in case such transactions is conducted in a foreign currency, unless otherwise prescribed by law; Where a particular form of foreign currency does not have an exchange rate with the dong, it must be converted via a convertible form of foreign currency. 
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X"; the "Beginning" can be recorded " However, the number of shares received as bonus or dividends is disclosed on the. The Director of the Department of Audit and Accounting Regulation, the Director of the General Department of Taxation, the Chief of the Ministry Office, the Director of the Department of enterprise finance and n09-dnn heads of relevant units shall be responsible for guidance, inspection and implementation of this Decision.
Copied accounting documents for preservation must be taken from the original and must be signed and stamped by the unit that preserves their original. All contracts; approval to convert profit to capitalb09-dbn to distribute dividends or to allocate profit to company reserves ; decision on tax exemption, reduction, reimbursement, collection of overdue accounts, annual tax settlements ; b09-vnn on results of inventory and evaluation of assets; documents relating to inspection and auditing; documents relating to dissolution, bankruptcy, total division, partial division, acquisition, termination of operation, ownership transformation; documents which relate to the destruction of accounting documents and other documents relating to accounting.
The legal representative of an enterprise can himself decide which accounting documents must be preserved indefinitely based on the historical characteristics and long term significance of such documents, and he can assign accounting department or another department to preserve them in their original form or other forms. Accounting documents that are preserved must be originals as prescribed by law for each type of accounting document.
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Revenues from sales and service rendered 01 IV. Small and medium-sized enterprises which are subsidiaries shall implement accounting policy as stipulated by their parent company. Accounting documents that must be preserved for 10 years include: Bonus shares or stock dividends.
Cooperatives are also allowed to apply system of annual financial statements defined in this accounting policy. The tax rates and tax laws used.
Page 54 - REE Annual Report - Final
This Decision takes effect after 15 days from the date of the Official Gazette. A small and medium-sized enterprise must immediately appoint chief accountants or accountants when it is established.
The Directors of small and medium-sized enterprises are responsible for preserving accounting documents and are responsible for safety, completeness and legality of accounting documents. If such medium-sized enterprises changes into accounting policy for small and medium-sized enterprises, they must change from the beginning of fiscal year and notify Tax authority again.
The preparation and presentation of financial statements of small and medium-sized enterprises in particular sectors shall comply with provisions of accounting policy issued or approved for issuance by the Ministry of Finance.
Accountants are responsible for preserving their accounting documents during use.
Quyết định 48/2006/QD-BTC
Inventory of assets Asset inventory is weighing, measuring, counting the number; recognizing and assessing the quality and value of assets, capital at b09-cnn time of inventory to inspect and compare them with the figures in accounting books. After an inventory of assets, enterprises must b099-dnn general reports on inventory results. A small b09-dnn medium-sized enterprise which is a private enterprises or partnership must disclose its annual financial statement within 60 days from the end of accounting year; for other small and medium-sized enterprises, the disclosure period of their financial statements is within days.
Preservation of accounting documents Types of original accounting documents which must be preserved include: Numerals, language, and unit used in accounting - Language used in accounting is Vietnamese. Decree of Government No.
Financial statements provided for cooperatives include: Preservation place of accounting documents Enterprises b09-dhn preserve their accounting documents on their own storages. Income is not recognised when the Group is entitled as an investor to receive bonus shares or.
Gains from investments are recognised as income when the investment is sold.
Accounting period B09-dnn period applies to small and medium-sized enterprises is accounting year. Hired chief accountants shall have responsibilities and rights as prescribed in Article 54 of the Law on Accounting.
Decision No. 48//QD-BTC accounting regime applicable to small and medium sized enterprises
B09-dnh person who is appointed to work as a chief accountant in small and medium-sized enterprises must satisfy the following conditions: Summary of Significant Accounting Policies continued. Current income tax assets and liabilities for the current and prior years are measured at the amount. Form and duration of disclosure of financial statements Financial statement shall be disclosed under the following forms:
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