Nội dung toàn văn Decision No. 234/2003/QD-BTC of December 30, 2003, on the issuance and publication of six Vietnamese Standards on Accounting (batch 3)
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
No. 234/2003/QD-BTC | Hanoi, December 30, 2003 |
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON ACCOUNTING (BATCH 3)
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 quality of accounting information provided in the national 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 3) with the codes and titles specified:
1. Standard No. 05 - | Investment Property |
2. Standard No. 07 - | Accouting for Investments in Associates |
3. Standard No. 08 - | Financial Reporting of Interest in Joint Ventures |
4. Standard No. 21 - | Presentation of Financial Statements |
5. Standard No. 25 - | Consolidated Financial Statements and Accounting for Investments in Subsidiaries |
6. Standard No. 26 - | Related Parties |
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 CONG BAO. 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.
| FOR THE MINISTER OF FINANCE |
