Nội dung toàn văn Decision no. 12/2005/QD-BTC of February 15, 2005 on the issuance and publication of six Vietnamese standards on accounting (batch 4)
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 12/2005/QD-BTC |
Hanoi, February 15, 2005 |
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON ACCOUNTING (BATCH 4)
MINISTER OF FINANCE
Pursuant to the Law on Accounting No. 03/2003/QH11
dated June 17, 2003;
Pursuant to Governmental Decree No. 86/2002/ND-CP dated November 5, 1993 on the
functions, jurisdictions and organization of ministries and ministry-level
agencies;
Pursuant to Governmental Decree No. 77/2003/ND-CP dated July 1, 2003 on the
functions, jurisdictions and organization of the Ministry of Finance;
In response to the requirement of economic and financial management reform,
improvement of the qulaity of accounting information provided in the mantional
economy and examination and verification of accounting practice.
Upon the proposal of the Director of the Accounting and Auditing Policy
Department and Chief of the Ministry Office,
DECIDES:
Article 1. To issue six (06) Vietnamese Standards on Accounting (Batch 4) with the codes and titles specified:
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1. Standard No. 17 - |
Income Taxes |
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2. Standard No. 22 - |
Disclosures in Financial Statements of Banks and Similar Financial Institutions |
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3. Standard No. 23 - |
Events after the Balance Sheet Date |
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4. Standard No. 27 - |
Interim Financial Reporting |
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5. Standard No. 28 - |
Segment Reporting |
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6. Standard No. 29 - |
Changes in Accounting Policies, Accounting Estimates and Errors |
Article 2. Six (06) Vietnamese Standards on Accounting issued folowing this decision shall be applicable nation-wide to enterprises of all industries and economic sectors.
Article 3. This Decision shall come into effect 15 days after it is published in the Gazette. Individual accounting regulations and systems shall be amended and supplemented in accordance with the six (06) Vietnamese Standards on Accounting issued hereby.
Article 4. The Director of the Accounting and Auditing Policy Department, the Ministry Office Chief, and heads of relevant affiliate and subsidiary units of the Ministry of Finance shall be responsible for guiding and overseeing the carrying out of this Decision.
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FOR THE MINISTER OF FINANCE |
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ATTACH FILE
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