The financial statements and accounting system accounts Vietnam Circular No. 200 December 22, 2014 of the Ministry of Finance

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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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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