{"id":6386,"date":"2026-08-29T01:17:07","date_gmt":"2026-08-29T01:17:07","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6386"},"modified":"2026-08-29T01:17:07","modified_gmt":"2026-08-29T01:17:07","slug":"thong-tu-118-2026-tt-btc-huong-dan-doi-tuong-pham-vi-va-the-thuc-ap-dung-chuan-muc-quoc-te-ve-ke-toan-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/thong-tu-118-2026-tt-btc-huong-dan-doi-tuong-pham-vi-va-the-thuc-ap-dung-chuan-muc-quoc-te-ve-ke-toan-tai-viet-nam\/","title":{"rendered":"Th\u00f4ng t\u01b0 118\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi v\u00e0 th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

TH\u00d4NG T\u01af 118\/2026\/TT-BTC <\/strong>H\u01af\u1edaNG <\/strong>D\u1eaaN<\/strong> \u0110\u1ed0I T\u01af\u1ee2NG, PH\u1ea0M VI V\u00c0 TH\u1ec2 TH\u1ee8C \u00c1P D\u1ee4NG CHU\u1ea8N M\u1ef0C QU\u1ed0C T\u1ebe V\u1ec0 K\u1ebe TO\u00c1N T\u1ea0I VI\u1ec6T NAM<\/strong><\/h4>\n

Ng\u00e0y 18 th\u00e1ng 8 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 118\/2026\/TT-BTC (\u201cTT 118\u201d), h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi v\u00e0 th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n (IFRS) t\u1ea1i Vi\u1ec7t Nam c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01 th\u00e1ng 01 n\u0103m 2027. C\u1ee5 th\u1ec3:<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n

    \n
  • Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 th\u00e0nh vi\u00ean Trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
  • C\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng IFRS.<\/li>\n
  • Vi\u1ec7c \u00e1p d\u1ee5ng IFRS theo Th\u00f4ng t\u01b0 l\u00e0 l\u1ef1a ch\u1ecdn, kh\u00f4ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng \u0111\u1ea1i tr\u00e0 \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

    Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/strong><\/p>\n

      \n
    • \u00c1p d\u1ee5ng nguy\u00ean m\u1eabu IFRS, kh\u00f4ng t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung chu\u1ea9n m\u1ef1c \u2192<\/strong> nh\u1eb1m b\u1ea3o to\u00e0n t\u00ednh to\u00e0n v\u1eb9n v\u00e0 chu\u1ea9n x\u00e1c c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n to\u00e0n c\u1ea7u, tr\u00e1nh c\u00e1c bi\u1ebfn t\u01b0\u1edbng l\u00e0m gi\u1ea3m t\u00ednh minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/li>\n
    • Ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong c\u1ea3 n\u0103m t\u00e0i ch\u00ednh; vi\u1ec7c b\u1eaft \u0111\u1ea7u ho\u1eb7c ng\u1eebng \u00e1p d\u1ee5ng ch\u1ec9 th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo \u2192<\/em><\/strong> ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa ch\u1eebng nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c v\u00e0 minh b\u1ea1ch, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t \u2192<\/em><\/strong> gi\u00fap c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u01a1 quan \u0111i\u1ec1u h\u00e0nh, c\u01a1 quan gi\u00e1m s\u00e1t c\u1ee7a Vi\u1ec7t Nam d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t.<\/li>\n<\/ul>\n

      L\u01b0u \u00fd:<\/u><\/em><\/strong> Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh trong v\u00f2ng 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y \u00e1p d\u1ee5ng ho\u1eb7c d\u1eebng \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

      \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/p>\n

        \n
      • Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf chuy\u1ec3n \u0111\u1ed5i sang \u00e1p d\u1ee5ng IFRS ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin theo IFRS 1.<\/li>\n
      • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng IFRS theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 222\/2025\/QH15 v\u1ec1 Trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 325\/2025\/N\u0110-CP, n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh trong Trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 118\/2026\/TT-BTC.<\/li>\n<\/ul>\n

        => C\u00e1c doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng IFRS c\u1ea7n s\u1edbm \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngu\u1ed3n nh\u00e2n l\u1ef1c, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1edf \u0111\u1ea7u khi chuy\u1ec3n \u0111\u1ed5i.<\/p>\n","protected":false},"excerpt":{"rendered":"

        TH\u00d4NG T\u01af 118\/2026\/TT-BTC H\u01af\u1edaNG D\u1eaaN \u0110\u1ed0I T\u01af\u1ee2NG, PH\u1ea0M VI V\u00c0 TH\u1ec2 TH\u1ee8C \u00c1P D\u1ee4NG CHU\u1ea8N M\u1ef0C QU\u1ed0C T\u1ebe V\u1ec0 K\u1ebe TO\u00c1N T\u1ea0I VI\u1ec6T NAM Ng\u00e0y 18 th\u00e1ng 8 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 118\/2026\/TT-BTC (\u201cTT 118\u201d), h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi v\u00e0 th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf…<\/p>\n","protected":false},"author":4,"featured_media":4346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=6386"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6386\/revisions"}],"predecessor-version":[{"id":6387,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6386\/revisions\/6387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4346"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}