{"id":35,"date":"2025-09-20T15:33:00","date_gmt":"2025-09-20T08:33:00","guid":{"rendered":"http:\/\/vietnhataudit.com\/?p=35"},"modified":"2025-09-20T15:33:00","modified_gmt":"2025-09-20T08:33:00","slug":"tu-chuan-muc-ke-toan-viet-nam-den-lo-trinh-ap-dung-ifrs","status":"publish","type":"post","link":"https:\/\/vietnhataudit.com\/?p=35","title":{"rendered":"T\u1eeb chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u1ebfn l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/vietnhataudit.com\/wp-content\/uploads\/2026\/06\/bc_4160_18962.jpg\" alt=\"\"\/><\/figure>\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t qu\u1ed1c gia kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u1ea7u n\u1ed1i \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn d\u00f2ng v\u1ed1n to\u00e0n c\u1ea7u. Vi\u1ec7t Nam hi\u1ec7n v\u1eadn h\u00e0nh theo h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, th\u01b0\u1eddng g\u1ecdi t\u1eaft l\u00e0 VAS, \u0111\u1ed3ng th\u1eddi \u0111ang trong l\u1ed9 tr\u00ecnh ti\u1ebfn t\u1edbi \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf, g\u1ecdi t\u1eaft l\u00e0 IFRS. Hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft cho m\u1ecdi k\u1ebf to\u00e1n vi\u00ean, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<h2>T\u1ed5ng quan v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/h2>\n<p>H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ban h\u00e0nh ch\u1ee7 y\u1ebfu trong giai \u0111o\u1ea1n t\u1eeb \u0111\u1ea7u nh\u1eefng n\u0103m hai ngh\u00ecn, g\u1ed3m nhi\u1ec1u chu\u1ea9n m\u1ef1c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh thu, thu\u00ea t\u00e0i s\u1ea3n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. VAS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf tham kh\u1ea3o chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, nh\u01b0ng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<p>\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a VAS l\u00e0 thi\u00ean v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 d\u1ef1a tr\u00ean quy t\u1eafc c\u1ee5 th\u1ec3. H\u1ec7 th\u1ed1ng n\u00e0y g\u1eafn ch\u1eb7t v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, gi\u00fap k\u1ebf to\u00e1n vi\u00ean c\u00f3 h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng \u0111\u1ec3 \u00e1p d\u1ee5ng. Tuy nhi\u00ean, do \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb kh\u00e1 l\u00e2u v\u00e0 \u00edt \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt to\u00e0n di\u1ec7n, VAS d\u1ea7n b\u1ed9c l\u1ed9 nh\u1eefng kho\u1ea3ng c\u00e1ch so v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf hi\u1ec7n \u0111\u1ea1i.<\/p>\n<h2>B\u1ea3n ch\u1ea5t c\u1ee7a chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf IFRS<\/h2>\n<p>IFRS l\u00e0 b\u1ed9 chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf v\u00e0 hi\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u1eb7c ch\u1ea5p nh\u1eadn t\u1ea1i h\u01a1n m\u1ed9t tr\u0103m qu\u1ed1c gia. Kh\u00e1c v\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn d\u1ef1a tr\u00ean quy t\u1eafc c\u1ee7a VAS, IFRS d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc, \u0111\u1ec1 cao b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd, v\u00e0 trao nhi\u1ec1u quy\u1ec1n x\u00e9t \u0111o\u00e1n h\u01a1n cho ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o.<\/p>\n<p>M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i l\u00e0 IFRS \u0111\u1ec1 cao vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, t\u1ee9c gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean gi\u00e1 g\u1ed1c nh\u01b0 VAS th\u01b0\u1eddng l\u00e0m. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh s\u00e1t h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi nhi\u1ec1u \u01b0\u1edbc t\u00ednh v\u00e0 x\u00e9t \u0111o\u00e1n ph\u1ee9c t\u1ea1p h\u01a1n.<\/p>\n<h2>Nh\u1eefng kh\u00e1c bi\u1ec7t \u0111\u00e1ng ch\u00fa \u00fd<\/h2>\n<p>Gi\u1eefa VAS v\u00e0 IFRS t\u1ed3n t\u1ea1i nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khi chuy\u1ec3n \u0111\u1ed5i. M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t ti\u00eau bi\u1ec3u bao g\u1ed3m:<\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: IFRS s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd cho nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n, trong khi VAS ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean gi\u00e1 g\u1ed1c.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n: IFRS cho ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, VAS kh\u00f4ng cho ph\u00e9p \u0111i\u1ec1u n\u00e0y.<\/li>\n<li>T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n: IFRS y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn t\u1ed5n th\u1ea5t khi gi\u00e1 tr\u1ecb thu h\u1ed3i c\u1ee7a t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5, m\u1ed9t kh\u00e1i ni\u1ec7m ch\u01b0a \u0111\u01b0\u1ee3c VAS quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li>Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o: IFRS y\u00eau c\u1ea7u thuy\u1ebft minh chi ti\u1ebft v\u00e0 minh b\u1ea1ch h\u01a1n nhi\u1ec1u, \u0111\u1eb7c bi\u1ec7t v\u1ec1 r\u1ee7i ro v\u00e0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu.<\/li>\n<li>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: IFRS c\u00f3 nh\u1eefng chu\u1ea9n m\u1ef1c ri\u00eang ph\u1ee9c t\u1ea1p v\u1ec1 ph\u00e2n lo\u1ea1i v\u00e0 \u0111o l\u01b0\u1eddng c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u00e0 VAS ch\u01b0a c\u00f3 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p>Nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn con s\u1ed1 l\u1ee3i nhu\u1eadn, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 c\u00e1ch nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p.<\/p>\n<h2>L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h2>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam theo m\u1ed9t l\u1ed9 tr\u00ecnh nhi\u1ec1u giai \u0111o\u1ea1n. Giai \u0111o\u1ea1n \u0111\u1ea7u mang t\u00ednh chu\u1ea9n b\u1ecb, t\u1eadp trung v\u00e0o \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c, x\u00e2y d\u1ef1ng h\u01b0\u1edbng d\u1eabn v\u00e0 cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng. Ti\u1ebfp theo l\u00e0 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1ef1 nguy\u1ec7n m\u1edf r\u1ed9ng cho nh\u1eefng doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u v\u00e0 \u0111\u1ee7 n\u0103ng l\u1ef1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, doanh nghi\u1ec7p ni\u00eam y\u1ebft v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>Trong d\u00e0i h\u1ea1n, \u0111\u1ecbnh h\u01b0\u1edbng l\u00e0 ti\u1ebfn t\u1edbi \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p nh\u1ea5t \u0111\u1ecbnh, song song v\u1edbi vi\u1ec7c ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c trong n\u01b0\u1edbc cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. L\u1ed9 tr\u00ecnh n\u00e0y th\u1ec3 hi\u1ec7n c\u00e1ch ti\u1ebfp c\u1eadn th\u1eadn tr\u1ecdng, tr\u00e1nh g\u00e2y x\u00e1o tr\u1ed9n l\u1edbn cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n<h2>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec<\/h2>\n<p>Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang IFRS kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i v\u00e0i b\u00fat to\u00e1n m\u00e0 l\u00e0 m\u1ed9t d\u1ef1 \u00e1n l\u1edbn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn con ng\u01b0\u1eddi, quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n \u0111\u1ec3 n\u1eafm v\u1eefng t\u01b0 duy d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc v\u00e0 k\u1ef9 thu\u1eadt x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c y\u00eau c\u1ea7u ghi nh\u1eadn v\u00e0 thuy\u1ebft minh ph\u1ee9c t\u1ea1p h\u01a1n.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3ng c\u00e1ch so v\u1edbi IFRS v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i t\u1eebng b\u01b0\u1edbc. Vi\u1ec7c thu\u00ea t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n trong giai \u0111o\u1ea1n \u0111\u1ea7u l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh sai s\u00f3t. M\u1eb7c d\u00f9 t\u1ed1n k\u00e9m, l\u1ee3i \u00edch d\u00e0i h\u1ea1n r\u1ea5t r\u00f5 r\u00e0ng: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch theo chu\u1ea9n qu\u1ed1c t\u1ebf gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn v\u1ed1n ngo\u1ea1i, n\u00e2ng cao uy t\u00edn v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/p>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>S\u1ef1 d\u1ecbch chuy\u1ec3n t\u1eeb VAS sang IFRS l\u00e0 xu th\u1ebf t\u1ea5t y\u1ebfu trong ti\u1ebfn tr\u00ecnh h\u1ed9i nh\u1eadp c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. D\u00f9 c\u00f2n nhi\u1ec1u th\u00e1ch th\u1ee9c v\u1ec1 ngu\u1ed3n l\u1ef1c, nh\u1eadn th\u1ee9c v\u00e0 h\u1ea1 t\u1ea7ng, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p Vi\u1ec7t Nam n\u00f3i c\u00f9ng m\u1ed9t ng\u00f4n ng\u1eef t\u00e0i ch\u00ednh v\u1edbi th\u1ebf gi\u1edbi. Nh\u1eefng doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb t\u1eeb s\u1edbm s\u1ebd c\u00f3 l\u1ee3i th\u1ebf l\u1edbn khi l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ebfn g\u1ea7n. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n, vi\u1ec7c trang b\u1ecb ki\u1ebfn th\u1ee9c IFRS kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111ang d\u1ea7n tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 kh\u00f4ng b\u1ecb t\u1ee5t l\u1ea1i trong m\u1ed9t th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng ng\u00e0y c\u00e0ng \u0111\u00f2i h\u1ecfi t\u00ednh qu\u1ed1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t qu\u1ed1c gia kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u1ea7u n\u1ed1i \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn d\u00f2ng v\u1ed1n to\u00e0n c\u1ea7u. Vi\u1ec7t Nam hi\u1ec7n v\u1eadn h\u00e0nh theo h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf &hellip; <a href=\"https:\/\/vietnhataudit.com\/?p=35\" class=\"more-link\">Ti\u1ebfp t\u1ee5c \u0111\u1ecdc <span class=\"screen-reader-text\">T\u1eeb chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u1ebfn l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":0,"featured_media":34,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-35","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"_links":{"self":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/35","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35"}],"version-history":[{"count":0,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/35\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/media\/34"}],"wp:attachment":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}