So snh chun mc k ton Vit Nam (VAS) vi chun

mc k ton quc t (IAS)

cng ti m s:25498
SO SNH CHUN MC K TON VIT NAM ( VAS) VI CHUN MC
K TON QUC T (IAS)................................................................................1
A. im ging nhau :...........................................................................................1
I, IAS Quy nh chung v VAS - Chun mc chung:......................................1
1)

Cc yu cu c bn i vi thng tin ti chnh.............................................1

2)

Tnh hnh ti chnh........................................................................................1

3)

Tnh hnh kinh doanh....................................................................................1

4)

Thu nhp v chi ph.......................................................................................2

II/ IAS 1 v VAS 21 trnh by Bo co ti chnh..............................................2

1)

Trnh by trung thc, hp l v ph hp vi chun mc..............................2

2)

Cc nguyn tc c bn..................................................................................2

3)

K bo co.....................................................................................................2

4)

Trnh by bo co kt qu hot ng kinh doanh.........................................2

5)

C tc...........................................................................................................3

6)

Thay i ngun vn ch s hu...................................................................3

III/ IAS 2 v VAS 02 Hng tn kho..................................................................3

1)

Gi gc hng tn kho....................................................................................3

2)

Ghi gim gi gc hng tn kho cho bng vi gi tr thun c th thc hin 3

IV/ IAS 7 v VAS 24 Bo co lu chuyn tin t.............................................4

1)

Khi nim tng ng tin........................................................................4

V/ IAS 10 v VAS 32 Cc s kin pht sinh sau ngy kt thc k k ton nm

..............................................................................................................................4
1)

Mc ch........................................................................................................4

2)

Ghi nhn v xc nh.....................................................................................4

VI/ IAS 12 v VAS 17 Thu thu nhp doanh nghip........................................5

1)

Mc ch........................................................................................................5

2)

Ghi nhn thu thu nhp hin hnh phi np v ti sn thu thu nhp hin

hnh......................................................................................................................5
3)

Ghi nhn thu thu nhp hon li phi tr v ti sn thu thu nhp hon li..5

4)

Xc nh gi tr..............................................................................................6

VII/ IAS 14 v VAS 28 Bo co b phn.........................................................6

1)

Mc ch........................................................................................................6

2)

Phm vi..........................................................................................................6

3)

Xc nh cc b phn cn bo co................................................................6

4)

Chnh sch k ton ca b phn....................................................................6

VIII/ IAS 16 v VAS 03 Ti sn c nh hu hnh...........................................6

1)

Xc nh gi tr ban u................................................................................6

IX, IAS 18 v VAS 14 Doanh thu.....................................................................7

1)

Xc nh doanh thu.......................................................................................7

2)

Tiu chun ghi nhn doanh thu t tin li, tin bn quyn v c tc............7

X/ IAS 34 v VAS 27 Bo co ti chnh gia nin ......................................7

1)Ghi nhn v xc nh gi tr..............................................................................7
2)Tnh trng yu...................................................................................................7
3)Trnh by bo co ti chnh...............................................................................7
XI/ IAS 37 v VAS 18 Cc khon d phng, ti sn v n tim tng..............7
1)Cc khon d phng..........................................................................................7
2) N tim tang.....................................................................................................8
3) Ti sn tim tng..............................................................................................8
B, im khc nhau:..............................................................................................8
I/ IAS Quy nh chung v VAS - Chun mc chung........................................8
1)

Vic p dng cc quy nh chung ca IAS/IFRS..........................................8

2)

Mc ch ca bo co ti chnh.....................................................................9

5)

Tnh hnh kinh doanh....................................................................................9

6)

Thu nhp v chi ph.......................................................................................9

7)

Ghi nhn cc yu t c bn ca bo co ti chnh........................................9

8)

Khi nim v vn v duy tr vn...................................................................9

II/ IAS 1 v VAS 21 trnh by Bo co ti chnh............................................10

1)

H thng Bo co ti chnh.........................................................................10

2)

Trnh by trung thc, hp l v ph hp vi chun mc............................10

3)

Trng hp khng p dng cc yu cu.....................................................10

4)

K bo co...................................................................................................11

5)

Phn bit ti sn, n phi tr ngn hn v di hn......................................11

6)

Ngy o hn ca cc ti sn v cng n....................................................11

7)

Mu biu Bng cn i k ton...................................................................11

8)

C tc.........................................................................................................11

9)

Thay i ngun vn ch s hu.................................................................12

III/ IAS 2 v VAS 02 Hng tn kho................................................................12

1)

Hng tn kho...............................................................................................12

2)

Phng php xc nh gi tr hng tn kho................................................12

3)

Phng php tnh gi hng tn kho............................................................12

4)

Ghi gim gi gc hng tn kho cho bng vi gi tr thun c th thc hin

............................................................................................................................12
5)

Trnh by trn bo co ti chnh..................................................................13

IV/ IAS 7 v VAS 24 Bo co lu chuyn tin t...........................................13

1)

Khi nim tng ng tin....................................................................13

VAS: Khng cp vn ny. 2)

Cc khon thu chi c trnh by trong

khon mc tin cho mc ch trnh by bo co lu chuyn tin t..................13

3)

Phn loi cc lung tin..............................................................................13

4)

T gi hi oi c s dng trong cc giao dch bng ngoi t................14

5)

Cc lung tin ca cc cng ty lin doanh, lin kt....................................14

V/ IAS 8 v VAS 29 Chnh sch k ton, thay i c tnh k ton v cc sai

st.......................................................................................................................14
1)

La chn v p dng cc chnh sch k ton..............................................14

2)

Thay i chnh sch k ton........................................................................15

VI/ IAS 11 v VAS 15 Hp ng xy dng....................................................15

1)

Khon l c th d on c....................................................................15

2)

Trch trc chi ph sa cha v bo hnh thi cng.....................................15

VII/ IAS 16 v VAS 03 Ti sn c nh hu hnh..........................................15

1)

Ghi nhn ti sn c nh hu hnh..............................................................15

2)

Xc nh gi tr ban u..............................................................................16

3)

Xc nh gi tr sau ghi nhn ban u.........................................................16

4)

X l chnh lch nh gi li ti sn..........................................................16

5)

S gim gi tr ti sn..................................................................................17

6)

Chnh lch nh gi li ti sn thc hin....................................................17

7)

Trnh by bo co ti chnh.........................................................................17

VIII/ IAS 17 v VAS 06 Thu ti sn.............................................................17

1)

Phng php k ton trong bo co ti chnh ca bn thu thu ti chnh

............................................................................................................................17
2)

Phng php k ton trong bo co ti chnh ca bn thu thu hot ng

............................................................................................................................17
3)

Trnh by bo co ti chnh i vi bn thu..............................................18

4)

Phng php k ton trong bo co ti chnh ca bn cho thu thu ti

chnh...................................................................................................................18
IX, IAS 17 v VAS 16 Thu ti sn................................................................18
1)

Phng php k ton trong bo co ti chnh ca bn thu thu ti chnh

............................................................................................................................18
2)

Phng php k ton trong bo co ti chnh ca bn thu thu hot ng

............................................................................................................................18
3)

Trnh by bo co ti chnh i vi bn thu..............................................19

4)

Phng php k ton trong bo co ti chnh ca bn cho thu thu ti

chnh...................................................................................................................19
X/ IAS 18 v VAS 14 Doanh thu....................................................................19
1)

Xc nh doanh thu.....................................................................................19

2)

Tiu chun ghi nhn doanh thu t tin li, tin bn quyn v c tc..........20

3)

Thu nhp khc.............................................................................................20

4)

Trnh by bo co ti chnh.........................................................................20

XI/ IAS 19 Phc li cho ngi lao ng........................................................20

1)

Mc ch......................................................................................................20

XII/ IAS 20 - K ton cc khon tr cp ca Chnh ph v trnh by cc khon

h tr ca Chnh ph..........................................................................................21
1) Mc ch.........................................................................................................21
2)

Ti tr ca Chnh ph..................................................................................21

3)

Trnh by khon tr cp..............................................................................21

XIII/ IAS 21 v VAS 10 - nh hng ca vic thay i t gi hi oi..........22

1)

n v tin t k ton..................................................................................22

2)

Ghi nhn chnh lch t gi hi oi............................................................22

3)

C s kinh doanh nc ngoi bo co bng ng tin ca nn kinh t lm

pht cao...............................................................................................................23
XIV/ IAS 23 v VAS 16 Chi ph i vay.........................................................23
1)

nh ngha chi ph i vay............................................................................23

2)

Ghi nhn chi ph i vay...............................................................................24

XV/ IAS 24 v VAS 26 Thng tin v cc bn lin quan

1) Cc trng hp khng phi trnh by giao dch vi cc bn lin quan..........24
. XVII/ IAS 27 v VAS 25 Bo co ti chnh hp nht v k ton khon u
t vo cng ty con
1) K ton cc khon u t vo cng ty con trong BCTC ring ca cng ty m
IAS::...............................................................................................................24
. XVIII/ IAS 28 v VAS 07 - K ton cc khon u t vo cng ty lin kt
1) Bo co ti chnh ring ca nh u t

IAS::...................................25.

2) Bo co v trnh by thng tin ti chnh trong iu kin siu lm pht

IAS:
. XX/ IAS 30 v VAS 22 Trnh by b sung bo co ti chnh ca cc ngn
hng v t chc ti chnh tng t.....................................................................26
1) Trnh by bo co ti chnh

IAS: -.......................................................26

XXI/ IAS 31 v VAS 08 Thng tin ti chnh v nhng khon vn gp lin

doanh..................................................................................................................26

1) Cc trng hp ngoi tr i vi c s kinh doanh ng kim sot IAS:. 26

.2) Bo co phn vn gp lin doanh trong bo co ti chnh ring ca nh u
t

3) Bo co phn vn gp lin doanh trong bo co ti chnh hp nht ca

nh u t...........................................................................................................27
XXII/ IAS 32 Cng c ti chnh: Trnh by
1) Mc tiu........................................................................................................27
2) nh ngha v cng c ti chnh...................................................................27
XXIII/ IAS 33 v VAS 30 Li trn c phiu
1) Phng php tnh li trn c phiu................................................................28
XXIV/ IAS 34 v VAS 27 Bo co ti chnh gia nin .............................29
1) i tng phi pht hnh bo co ti chnh gia nin ..............................29
2)Thi im yu cu pht hnh bo co ti chnh gia nin .........................29
3)Ni dung ca bo co ti chnh gia nin ..................................................29
XXV/ IAS 36 - Tng tht ti sn........................................................................29
1)Mc ch:........................................................................................................29
2)Gi tr ghi nhn tn tht ti sn.......................................................................29
XXVI/ IAS 38 v VAS 04 Ti sn c nh v hnh.......................................30
1)Ghi nhn v xc nh gi tr............................................................................30
2)Xc nh nguyn gi ti sn c nh v hnh trong trng hp c th...........30
3)Xc nh gi tr sau ghi nhn ban u.............................................................30
4)Chi ph trc hot ng..................................................................................31
5)Gi tr cn li c th thu hi - tn tht ti sn.................................................31
6)Trnh by trn bo co ti chnh......................................................................31

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