Quyết định 1141-TC/QD/CDKT

Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.

Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards. đã được thay thế bởi Decision No. 15/2006/QD-BTC on issuing enterprise accounting system và được áp dụng kể từ ngày 25/04/2006.

Nội dung toàn văn Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.


THE MINISTRY OF FINANCE
--------------

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness

 -------------

No. 1141-TC/QD/CDKT

Hanoi, November 01, 1995

DECISION

ON PROMULGATION OF THE CORPORATE ACCOUNTING STANDARDS

THE MINISTER OF FINANCE

Purs uant to Decree 15-CP dated 2 March 1993 of the Government on duties, powers and responsibilities of State administration of ministries and ministerial equivalent bodies;
Pursuant to Decree 178-CP dated 28 October 1994 of the Government providing for the functions, duties and organizational structure of the Ministry of Finance;
Pursuant to the Ordinance on Accounting and Statistics announced under Order 06-LCT-HDNN dated 20 May 1988 of the State Council and the Regulations on State Accounting Organizations issued with Decree 25-HDBT dated 18 March 1989 of the Council of Ministers (now the Government);
Pursuant to the opinion of the Prime Minister (stated in Official Letter 5762-KTTH dated 11 October 1995 of the Office of the Government);
In order to meet the requirements for renovation of the financial and economic management mechanism and for strengthening the accounting work of enterprises;

DECIDES

The system of Corporate Accounting Standards shall comprise:

1. A system of book-keeping accounts and explanation of the contents, structure and method of recording book-keeping accounts;

2. A system of financial statements and provisions on the contents and method of preparation of financial statements;

3. A regime of accounting books;

4. A regime of source documents of corporate accounting.

Upon agreement of the Ministry of Finance, corporations shall, based on the system of Corporate Accounting Standards, study, concretize and build up a system of accounting standards, specific provisions on the contents and proper application in accordance with the business characteristics and management requirements of each branch, each field of operation and each economic sector.

Within the scope of the provisions of the Corporate Accounting Standards and guiding instruments of superior management bodies, enterprises shall study and prepare the list of accounts, books, financial statements required and select the form of accounting books which are suitable to their production or business characteristics, management requirements and accounting knowledge.

Article 3:

The system of Corporate Accounting Standards promulgated in accordance with this Decision shall be uniformly applied in the whole country from 1 January 1996 and shall replace all legal instruments relating systems of accounts, accounting report regimes, non-State owned production or business accounting standards and accounting book and source document regime issued with Decisions 212-TC-CDKT dated 15 December 1989, 224-TC-CDKT dated 18 April 1990, 598-TC-CDKT dated 8 December 1990, 1205-TC-CDKT and 1206-TC-CDKT dated 14 December 1994 and Circular 07-TC-CDKT dated 21 February 1964 of the Ministry of Finance.

Enterprises shall close their books at the close of business of 31 December 1995 in order to transfer the balance from old accounts to new accounts in accordance with the system of Corporate Accounting Standards promulgated with this Decision and general guidelines of the Ministry of Finance.

Peoples committees of provinces and cities under central authority shall be responsible for guiding the implementation of the Corporate Accounting Standards in units in localities under their management.

The Director of the Department of Accounting Standards, the Head of the Office of the Ministry, the General Director of the General Department of Management of State Capital and Assets in Enterprises and the General Director of the General Department of Taxation shall be responsible for guiding and organizing the implementation of this Decision.

 

THE MINISTER OF FINANCE





Ho Te

 

Thuộc tính Văn bản pháp luật 1141-TC/QD/CDKT

Loại văn bảnQuyết định
Số hiệu1141-TC/QD/CDKT
Cơ quan ban hành
Người ký
Ngày ban hành01/11/1995
Ngày hiệu lực01/01/1996
Ngày công báo...
Số công báo
Lĩnh vựcKế toán - Kiểm toán
Tình trạng hiệu lựcHết hiệu lực 25/04/2006
Cập nhật2 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 1141-TC/QD/CDKT

Lược đồ Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị đính chính

        Văn bản được hướng dẫn

          Văn bản đính chính

            Văn bản bị thay thế

              Văn bản hiện thời

              Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.
              Loại văn bảnQuyết định
              Số hiệu1141-TC/QD/CDKT
              Cơ quan ban hànhBộ Tài chính
              Người kýHồ Tế
              Ngày ban hành01/11/1995
              Ngày hiệu lực01/01/1996
              Ngày công báo...
              Số công báo
              Lĩnh vựcKế toán - Kiểm toán
              Tình trạng hiệu lựcHết hiệu lực 25/04/2006
              Cập nhật2 năm trước

              Văn bản được dẫn chiếu

                Văn bản hướng dẫn

                  Văn bản được hợp nhất

                    Văn bản gốc Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.

                    Lịch sử hiệu lực Decision No. 1141-TC/QD/CDKT of November 01, 1995, on promulgation of the corporate accounting standards.