The financial statements and accounting system accounts Vietnam Circular No. 200 December 22, 2014 of the Ministry of Finance
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— |
No. 200/2014/TT-BTC |
Hanoi, December 22, 2014 |
CIRCULAR
ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES
Pursuant to the Law on Accounting dated June 17, 2003;
Pursuant to the Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government on guidelines for the Law on Accounting in the business operation.;
Pursuant to the Government’s Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of Director of the Department of Audit and Accounting Regulation,
The Minister of Finance issues a Circular on guidelines for accounting policies for enterprises.
Chapter I
GENERAL PROVISIONS
Chapter II
ACCOUNTING ACCOUNTS
Chapter III
FINANCIAL REPORT
Chapter IV
FINANCIAL PAPER
Chapter V
ACCOUNTING BOOKS AND FORMS ACCOUNTING
Chapter VI
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