9/22/2014

M t mn hc
K TON QUC T
International Accounting

GV: Trn Th Thu Thy

Email: thuyttt_ktkt@buh.edu.vn

THNG TIN CHUNG

Ti liu nghin cu, hc tp:
Gio trnh K ton quc t - Trng i
hc Ngn hng Tp. HCM.
International Accounting, Timathy Daupnik
and Hector Perera, 2007.
Ebook (download t www.vacpa.org.vn)

Mn hc ny cung cp nhng kin thc k ton c bn

theo chun mc k ton quc t.
C th, ni dung mn hc trang b cc kin thc v
Tng quan v k ton quc t, T chc lp qui trnh
son tho ban hnh chun mc, Khun mu l thuyt
chun mc BCTC quc t, H thng chun mc BCTC.
T , sinh vin vn dng thc hin i chiu h
thng chun mc BCTC quc t vi h thng chun
mc k ton ca cc quc gia ring bit, c bit l ca
Vit Nam.

THNG TIN CHUNG

Thang im nh gi
Hot ng c nhn + Nhm: 10%
Kim tra gia k:
20%
Kim tra cui k:
70%

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THNG TIN CHUNG

iu kin thc hin hiu qu mn hc:
- Yu cu v kin thc :
Hiu cc nguyn tc v phng php k ton p
dng cho vic hch ton k ton

Yu cu v k nng:
C ky nng lm vic c lp v lm vic nhm.

Yu cu v thi :
Ch ng, nghim tc, tch cc tham gia trn 80%
s tit ca mn hc.
Nghin cu trc nhng ti liu do ging vin yu
cu v lm bi tp y .

NI DUNG MN HC
Phn 1
1.1 Tng quan v k ton quc t
1.2 T chc lp qui v qui trnh son tho chun mc
bo co ti chnh quc t
1.3 H thng chun mc bo co ti chnh quc t
1.4 Khun mu l thuyt chun mc bo co ti
chnh quc t

NI DUNG MN HC
Phn 2
I CHIU MT S CHUN MC BO CO TI
CHNH QUC T VI CHUN MC K TON VIT NAM

2.1 IAS 02 vs VAS 02

2.2 IAS 18 vs VAS 14
2.3 IAS 23 vs VAS 16
2.4 IAS 16 vs VAS 03
2.5 IAS 38 vs VAS 02

1.1 TNG QUAN V K TON QUC T

Mc tiu: Sau khi hc xong chng ny, SV s:

- Trnh by c tin trnh hnh thnh v qu trnh pht
trin ca cc chun mc quc t.
- Xc nh c cc i tng ca k ton quc t.
- Gii thch c cc khi nim lin quan n k ton quc
t.
- Xc nh c phng php t chc v hot ng ca
cc t chc quc t v k ton
- Nhn din c cc nhn t tc ng n h thng k
ton quc t.
- nh gi c xu hng hi t k ton quc t.

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1.1 TNG QUAN V K TON QUC T

Ni dung:
1.1.1 Lc s qu trnh hnh thnh v pht trin chun
mc k ton quc t
1.1.2. i tng nghin cu ca k ton quc t
1.1.3. Cc khi nim lin quan n k ton quc t
1.1.4. Cc t chc quc t v k ton
1.1.5. Nhng nhn t tc ng n k ton quc t
1.1.6. Xu hng hi t k ton quc t

1. 1 TNG QUAN V K TON QUC T

1.1.1 Lc s qu trnh hnh thnh v pht

trin chun mc k ton quc t

1.1 TNG QUAN V K TON QUC T

1.1.1 Lc s qu trnh hnh thnh v pht
trin chun mc k ton quc t

Giai on trc 2001

o Din n quc t v k ton (International
congresses of accountants - ICA) 1904.
o y ban hp tc quc t hnh ngh k ton
(ICCAP) - 1972
o y ban chun mc k ton quc t
(International Accounting Standard Committee
- IASC) - 1973

1. 1TNG QUAN V K TON QUC T

1.1.1 Lc s qu trnh hnh thnh v pht

trin chun mc k ton quc t

- Giai on trc 2001: Giai on hnh thnh

- Giai on sau 2001: Giai on pht trin

Giai on sau 2001

o Hi ng chun mc k ton quc t
(International Accounting Standard Board IASB). 2001
o IFRS
(international
financial
reporting
standards) , k nguyn mi trong BCTC quc t
hng ti hi t k ton ton cu.

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1. 1 TNG QUAN V K TON QUC T

1.1 TNG QUAN V K TON QUC T

1.1.2. i tng nghin cu ca k ton quc t

Chun mc k ton quc t (IAS)
i tng nghin cu ca k ton quc t l vn rng bao
gm cc hot ng lin quan n:
- H thng IAS/IFRS.
- S i chiu gia chun mc quc t vi CMKT cc
quc gia.
- K ton cc cng ty a quc gia.
- Xu hng hi t k ton quc t.

1.1 TNG QUAN V K TON QUC T

1.1.3. Cc khi nim lin quan n k ton

quc t
- Chun mc k ton quc t (IAS)
- Chun mc bo co ti chnh quc t ( IFRS)
- K ton quc t (international accounting)

Quan im ca IASB cho rng: CMKT l cc

tuyn b c thm quyn v cc giao dch c th v
cc s kin khc c phn nh trong bo co ti
chnh.
Lut k ton Vit Nam (2003) trong iu 8, nh
ngha: Chun mc k ton gm nhng nguyn tc
v phng php k ton c bn ghi s k ton
v lp bo co ti chnh.

1. 1.TNG QUAN V K TON QUC T

Chun mc bo co ti chnh quc t ( IFRS)

Theo IASCF (2010): IFRS l cc chun

mc v hng dn, gii thch ca IASB bao
gm IFRS, IAS v cc hng dn, gii thch
chun mc

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1.1 TNG QUAN V K TON QUC T

Chun mc bo co ti chnh quc t ( IFRS)

Do , nu theo ngha hp IFRS l nhng IFRS do
IASB ban hnh nhng theo ngha rng IFRS bao
gm cc IFRS do IASB ban hnh v c IAS c
ban hnh bi IASC cng nh cc hng dn, gii
thch chun mc.

1. 1.TNG QUAN V K TON QUC T

1.1. TNG QUAN V K TON QUC T

1.1.4. Cc t chc quc t v k ton

- T chc Lin on k ton quc t (International
Federation of Accountants - IFAC)
- Hi ng chun mc k ton quc t (IASB)
- Cc t chc lin quan khc nh Lin on k ton chu
u (FEE), Hip hi k ton ng Nam (AFA), Hi k
ton M (AAA)

1. 1 TNG QUAN V K TON QUC T

Chun mc bo co ti chnh quc t ( IFRS)

-T chc Lin on k ton quc t (IFAC)

IAS ch yu x l tng mng vn lin quan

IFACs mission is to serve the public interest by:

contributing to the development of high-quality standards
and guidance;
facilitating the adoption and implementation of high-quality
standards and guidance;
contributing
to
the
development
of
strong
professional accountancy organizations and accounting firms
and
to high-quality practices by professional accountants, and
promoting the value of professional accountants worldwide;
and speaking out on public interest issues

n tng ni dung c th.

Trong khi IFRS tp trung gii quyt v phng
din thng tin BCTC m bo tnh minh bch v
c th so snh thng tin trn BCTC trn c s
nn tng khun mu mang tnh thng nht cao.

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1.1 TNG QUAN V K TON QUC T

1.1 TNG QUAN V K TON QUC T

1.1.5. Nhng nhn t tc ng n k ton quc t

-Hi ng chun mc k ton quc t (IASB)

Theo cu trc mi, IASB c 16 thnh vin trong t nht l
13 thnh vin lm vic ton thi gian cn 3 thnh vin l bn
thi gian, bao gm:
- 4 thnh vin t Chu / Chu i Dng
- 4 thnh vin t Chu u
- 4 thnh vin t Bc M
- 1 thnh vin Chu Phi
- 1 thnh vin t Nam M
- 2 thnh vin c b nhim t bt c khu vc, mc ch
nhm cn i theo a l.

1. 1 TNG QUAN V K TON QUC T

Cc nhn t mi trng c bn:

- Mi trng kinh doanh
- Mi trng php l
- Mi trng vn ha

1. 1 TNG QUAN V K TON QUC T

1.1.6. Xu hng hi t k ton quc t

-Hi ng chun mc k ton quc t (IASB)
Nhim k
Nguyn tc b phiu
Mc tiu
Trch nhim

Ngay nhng nm u 2005, IAS/IFRS c p dng

mt cch ph bin vi 65 quc gia chp nhn
Trong iu tra Deloitte (2011) vi 174 quc gia, kt qu cho
thy so vi nhng nm trc cc quc gia p dng IAS/IFRS
ngy cng gia tng ng k, c th:
- 92 quc gia bt buc p dng ton b IAS/IFRS
- 5 quc gia bt buc p dng IAS/IFRS i vi mt s
doanh nghip
- 25 quc gia yu cu p dng IAS/IFRS

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1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T

1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T
1.2.1. T chc lp qui

Mc tiu: Sau khi hc xong chng ny, SV s:

- Gii thch c cc l thuyt lp qui.
- Tm tt c cc ni dung c bn ca t chc lp qui
quc t.
- Trnh by c qui trnh son tho v ban hnh chun
mc bo co ti chnh quc t.
- i chiu, so snh t chc lp qui quc t vi t chc
lp qui cc quc gia, so snh quy trnh son tho chun
mc k ton ca IASB vi cc quc gia.

1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T

Cc l thuyt lp qui
- L thuyt li ch x hi
- L thuyt nm gi
- L thuyt li ch c nhn
Cc quan im v lp qui
- Quan im th trng t do
- Quan im v qui nh
Nhng hnh thc ca t chc lp qui
- T chc ngh nghip
- Nh nc
- y ban c lp

1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T
1.2.2. T chc lp quy:

Ni dung:
2.1. T chc lp qui
2.2. Qui trnh ban hnh chun mc bo co ti chnh

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1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T

1.3. H THNG CHUN MC

BO CO TI CHNH QUC T

1.2.2. Qui trnh ban hnh

chun mc bo co ti chnh

Mc tiu: Sau khi hc xong chng ny, SV s:

Qui trnh ban hnh chun mc bo co ti chnh quc t due
process gm 6 bc c bn nh sau:

1. Thit lp chng trnh (Setting the agenda)

2. Xy dng k hoch d n (Planning the project)
3. Pht trin v cng b bn tho lun (Developing and
publishing the discussion paper)

1.2. T CHC LP QUI V QUI TRNH SON THO

CHUN MC BO CO TI CHNH QUC T

- Xc nh c cc c im v vai tr ca h thng
chun mc BCTC quc t.
- Gii thch c nhng ni dung c bn lin quan n h
thng chun mc BCTC quc t bao gm cc IAS, IFRS,
IFRS for SMEs v IFRIC.
- X l c mt s nghip v kinh t lin quan cn c
vo IAS/IFRS c th.

1.3. H THNG CHUN MC

BO CO TI CHNH QUC T

Qui trnh ban hnh chun mc bo co ti chnh quc t due

process gm 6 bc c bn nh sau:
4.- Pht trin v ban hnh d tho chun mc (Developing
and publishing the exposure draft)

5. Pht trin v cng b chun mc bo co ti chnh quc t

(Developing and publishing the standard)

6.-Sau khi chun mc bo co ti chnh quc t c cng

b (After the standard is issued)

Ni dung :
1.3.1. Tng quan v h thng chun mc BCTC quc t
1.3.2. Nhng ni dung c bn ca chun mc BCTC
quc t

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1.3. H THNG CHUN MC

BO CO TI CHNH QUC T

Cc chun mc k ton quc t (IAS)

STT S hiu

1.3.1. Tng quan v h thng chun mc BCTC quc t

- c xy dng trn c s cc nguyn tc (principlesbased)
- Gp phn gii quyt nhng quan im bt ng v k
ton gia cc quc gia, to s thng nht trong qu trnh
p dng v m bo v cht lng thng tin k ton,
- Tng cng tin cy ca thng tin k ton, lm c s
cc kim ton vin xc nh tnh trung thc v hp l
ca BCTC ca tt c cc n v, cung cp thng tin chun
xc v hu ch cho tt c cc i tng s dng.

01

IAS 1

Trnh by BCTC (Presentation of Financial Statements)

02

IAS 2

Hng tn kho (Inventories)

03

IAS 7

Bo co lu chuyn tin t (Cash Flow Statements)

04

IAS 8

Chnh sch k ton, s thay i c tnh k ton v sai

st (Accounting Policies, Changes in Accounting
Estimates and Errors)

05

06

IAS 11 Hp ng xy dng (Construction Contracts)

07

IAS 12 Thu thu nhp doanh nghip (Income Taxes)

Cc chun mc k ton quc t (IAS)

08

- Cc chun mc bo co ti chnh quc t (IFRS)

IASB bt u ban hnh IFRS t nm 2001 v
n nay (9/2014) ban hnh 14 IFRS.

IAS 10 S kin pht sinh sau ngy kt thc nin k ton

(Events after the Balance Sheet Date)

1.3. H THNG CHUN MC

BO CO TI CHNH QUC T
1.3.2. Nhng ni dung c bn ca chun mc BCTC quc
t
- Cc chun mc k ton quc t (IAS)
Chun mc k ton quc t c ban hnh ln
u tin vo nm 1975 bi IASC. Trong thi gian hot
ng t 1973 2000, IASC ban hnh 28 IAS c
nh s t 1 n 41.

Tn chun mc

IAS 16 Nh xng, my mc v thit b (Property, Plant and

Equipment)

09

IAS 17 Thu ti sn (Leases)

10

IAS 18 Doanh thu (Revenue)

11

IAS 19 Phc li ca ngi lao ng (Employee Benefits)

12

IAS 20 K ton cc khon tr cp t Chnh ph v cng b v

s h tr t Chnh ph (Accounting for Government
Grants and Disclosure of Government Assistance)

13

IAS 21 nh hng ca s thay i t gi hi oi (The Effects

of Changes in Foreign Exchange Rates)

14

IAS 23 Chi ph i vay (Borrowing Costs)

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Cc chun mc k ton quc t (IAS)

15

IAS 24 Cng b v cc bn lin quan (Related Party

Disclosures)

16

Cc chun mc bo co ti chnh quc t (IFRS)

STT S hiu
01

18

IAS 28 u t vo cng ty lin kt (Investments in Associates)

19

IAS 29 BCTC trong iu kin nn kinh t siu lm pht

(Financial Reporting in Hyperinflationary Economies)

20

Financial

Reporting

IFRS 2 Thanh ton trn c s c phiu (Share-based Payment)

03

IFRS 3 Hp nht kinh doanh (Business Combinations)

04

IFRS 4 Hp ng bo him (Insurance Contracts)

05

IFRS 5 Ti sn di hn nm gi bn v ngng hot ng

(Non-current Assets Held for Sale and Discontinued

IAS 32 Cng c ti chnh: trnh by (Financial Instruments:

IAS 33 Thu nhp trn mi c phiu (Earnings per Share)

International

02

Operations)

Presentation)
21

of

Standards)

Reporting by Retirement Benefit Plans)

IAS 27 BCTC ring (Separate Financial Statements)

IFRS 1 p dng ln u chun mc BCTC quc t (First-time

Adoption

IAS 26 K ton v bo co v cc qu hu tr (Accounting and

17

Tn chun mc

06

IFRS 6 Hot ng thm d v nh gi khong sn (Exploration

for and Evaluation of Mineral Assets)

Cc chun mc k ton quc t (IAS)

22

IAS 34 BCTC gia nin (Interim Financial Reporting)

23

IAS 36 Tn tht ti sn (Impairment of Assets)

24

IAS 37 Cc khon d phng, ti sn v n tim tng (Provisions,

Contingent Liabilities and Contingent Assets)

25

IAS 38 TSC v hnh (Intangible Assets)

26

IAS 39 Cng c ti chnh: ghi nhn v nh gi (Financial

Instruments: Recognition and Measurement)

27

IAS 40 Bt ng sn u t (Investment Property)

28

IAS 41 Nng nghip (Agriculture)

Cc chun mc bo co ti chnh quc t (IFRS)

07

IFRS 7 Cc ni dung cng b v cng c ti chnh (Financial

Instruments: Disclosures)

08

IFRS 8 Cc b phn hot ng (Operating Segments)

09

IFRS 9 Cng c ti chnh (Financial Instruments)

10

IFRS 10 BCTC hp nht (Consolidated Financial Statements)

11

IFRS 11 Cc hnh thc lin doanh (Joint Arrangements)

12

IFRS 12 Cng b li ch trong cc doanh nghip khc (Disclosure

of Interests in Other Entities)

13

IFRS 13 o lng theo gi tr hp l (Fair Value Measurement)

14

IFRS 14 Regulatory Deferral Account

10

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1.4. KHUN MU L THUYT CHUN MC BO

CO TI CHNH QUC T ( IFRS FRAMEWORK)

Mc tiu (Learning Objectives): Sau khi hc xong

chng ny, SV s:
Gii thch c ngha v vai tr ca khun mu l
thuyt chun mc bo co ti chnh quc t.
Xc nh v gii thch c nhng ni dung c bn v
khun mu l thuyt chun mc bo co ti chnh quc t.
i chiu c IFRS Framework vi cc khun mu l
thuyt k ton ca Vit Nam v cc quc gia khc.
X l c cc vn k ton c bn pht sinh trong
thc tin cng tc k ton da trn IFRS Framework.

1.4. KHUN MU L THUYT CHUN MC BO

CO TI CHNH QUC T

1.4.1. ngha v vai tr ca IFRS Framework

ngha ca IFRS Framework

- L h thng cc khi nim v nguyn tc chung lm
nn tng to s nht qun trong vic xy dng h thng chun
mc bo co ti chnh quc t.
- Gp phn nng cao tnh thng nht v nht qun gia
cc chun mc trong h thng.
- L c s trong vic a ra cc quyt nh mang tnh
xt on khi phi x l hay gii quyt mt vn pht sinh
trong thc tin nhng cha c qui nh trong mt chun
mc c th.

1.4.1. ngha v vai tr ca IFRS Framework

Vai tr ca IFRS Framework

Ni dung:
1.4.1. ngha v vai tr ca IFRS Framework
1.4.2. Ni dung c bn ca IFRS Framework

- L c s quan trng trong qu trnh xy dng v pht

trin cc chun mc bo co ti chnh quc t mi, cng nh
xem xt li cc chun mc bo co ti chnh quc t hin
hnh.
- Gip thc y s hi ha trong nhiu quy nh, chun
mc k ton, cng nh cc th tc k ton lin quan n trnh
by bo co ti chnh bng vic a ra cc c s gim thiu
cc phng php x l k ton khc nhau c cho php trong
cc IAS/IFRS.

11

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1.4.1. ngha v vai tr ca IFRS Framework

History of the Framework

Vai tr ca IFRS Framework
- Cn c vo IFRS Framework, cc quc gia c th t
xy dng h thng chun mc k ton to s thng nht vi
IAS/IFRS.
- Trong trng hp gp cc vn cha c cp
trong cc IAS/IFRS, cc n v lp bo co ti chnh c th
da vo IFRS Framework xc nh cc phng php v x
l k ton cn thit.
- IFRS Framework lm cn c cc kim ton vin a
ra kin kim ton v tnh tun th ca cc bo co ti chnh.

1.4.2. Ni dung c bn ca IFRS Framework

1. General purpose financial reporting- Bo co ti

chnh cho mc tiu chung
2. Reporting Entity n v bo co
3. Qualitative characteristics of useful financial
information - Cc c im cht lng ca thng tin
ti chnh hu ch
4. IFRS framework - Khun mu chun mc bo co ti
chnh quc t - 1989 Framework The remaining
text

April 1989

Framework for the Preparation and

Presentation of Financial
Statements(the Framework) was
approved by the IASC Board

July 1989

Framework was published

April 2001

Framework adopted by the IASB.

September 2010

Conceptual Framework for

Financial Reporting 2010 (the
IFRS Framework) approved by the
IASB

Background
The IASB and FASB previously commenced a joint comprehensive
project on the Conceptual Framework in 2004 and had split the project
into a number of phases. However, during late 2010, the Board
effectively deferred further work on the joint project until after other
more urgent convergence projects were finalised.
As a result of the IASB's Agenda consultation project, the IASB
decided in September 2012 to reactivate the Conceptual Framework
project as an IASB-only comprehensive project.
The IASB decided that:
the conceptual framework project should focus on elements of
financial statements, measurement, reporting entity, presentation and
disclosure
the aim should be to work towards a single discussion paper
covering all these areas, rather than separate discussion papers for
each area.
This project page covers details of the IASB-only project.

12

9/22/2014

Mc tiu ca bo co ti chnh
Current status of the project

It is 'to provide information

about the reporting entity's

The IASB added this project to its agenda at its September 2012 meeting.

Discussion Paper DP/2013/1 A Review of the Conceptual Framework for

Financial Reporting was published in July 2013 and is open for comment until

financial position
changes in financial position
performance

14 January 2014.

The IASB is expected to undertake redeliberations during the first three quarters
of 2014.

Chapter 1: The objective of general purpose financial reporting

that is useful to a wide range

of users in making economic
decisions'.

Cc bo co ti chnh ch yu IAS 01
a. Balance Sheet Statement of financial position

BCTC ch yu cung cp thng tin cho cc i tng:

cc nh u t hin ti v tng lai,
cc ch n,
nhng ngi s dng thng tin ra quyt nh v
vic mua, bn hay cm gi cng c vn hoc cng c n
v cung cp hay vay mn cc khon n.

(financial position)

b. Income Statement Statement of

comprehensive income (performance)
c. Statement of changes in Equity
(changes in financial position and performance)

d. Statement of Cash Flows

(ability to generate cash in accordance with those
objective)

e. Notes to the financial statements (accounting

policies and explanatory information)

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Chapter 2: The reporting Entity

Reporting entities are all entities (including economic

entities) in respect of which it is reasonable to expect the
existence of users dependent on general purpose financial
reports for information which will be useful to them for
making and evaluating decisions about the allocation of
scarce resources.

Relevance Tnh thch hp

Relevance: Relevant financial information
is capable of making a difference in the
decisions made by users.

[to be added]

Chapter 3: Qualitative characteristics of

useful financial information
Fundamental qualitative characteristics ( c
im cht lng c bn)
Relevance (thch hp)
Faithful representation (trnh by trung thc)
Enhancing qualitative characteristics (c im
cht lng nng cao)
Comparability (c th so snh)
Verifiability (c th kim chng)
Timeliness (kp thi)
Understandability (d hiu)

Relevance Tnh thch hp

Relevance:.
Materiality (trng yu):
VAS: trng yu l nguyn tc k ton c bn

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Faithful representation
Trnh by trung thc

Verifiabiliity (c th kim chng)

Financial information must not only

represent relevant phenomena, but it must
also faithfully represent the phenomena
that it purports to represent
c im quan trng: y (complete) ,
khch quan (neutral),khng b sai lch
(free from error) .
NI DUNG QUAN TRNG HN HNH
THC (substance over form)

Verifiability means that different

knowledgeable and independent observers
could reach consensus, although not
necessarily complete agreement, that a
particular depiction is a faithful
representation
(C th kim chng c ngha l nhng ngi
quan st c lp v c kin thc khc nhau
c th cng nht tr vi nhau mc d khng
cn thit tha thun c hon tt)

Comparibility (c th so snh)

Timeliness (kp thi)

Thng tin k ton phi c th so snh

c vi cc thng tin tng t ca cc
k trc hoc ca cc n v khc.

Timeliness means having information

available to decision-makers in time to be
capable of influencing their decisions.

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Understandability (d hiu)

Going-concern assumption

Classifying, characterising and presenting

information clearly and concisely makes it
understandable.
Ngi s dng thng tin c gi nh l
c kin thc nht nh v kinh t - ti
chnh v c n lc c thng tin.

BCTC c lp da trn gi nh l doanh

nghip ang hot ng v s cn hot
ng trong khong thi gian c th nhn
thy c (foreseeable future).

IFRS framework - Khun mu chun

mc bo co ti chnh quc t

VAS: gi nh hot ng lin tc l mt

nguyn tc k ton c bn.

Chapter 4: The 1989 Framework:

The remaining text

Gi nh c bn (Underlying assumption)
Cc yu t ca BCTC (The elements of
financial statements)

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Assets recognition
Ghi nhn ti sn

Cc yu t ca BCTC
(The elements of financial statements)

Only if the inflow of future economic benefits

is probable and the asset has a cost or value
that can be measured reliably

Nhng yu t lin quan trc tip n BCKT:

Ti sn (assets), N phi tr (liabilities), Vn
ch s hu (equity)
Nhng yu t lin quan trc tip n
KQHKD: Thu nhp (income), Chi ph
(expense)

Types of Assets
Phn loi ti sn
Assets definition nh ngha ti sn

a resource controlled by an enterprise as a

result of past events and from which future
economic benefits are expected to flow to the
enterprise.

Current Assets: criteria

- it expects to realize the assets, or intend to sell or consume
it, in its normal operating cycles, or
- it holds the assets for the purpose of trading, or
- it expects to realize the assets within 12 month after
reporting period, or
- cash or cash equivalent which is not restricted in its use

Non-current Assets: assets other than current

assets

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Liabilities . . . defined
A present obligation of the entity arising
from past events, the settlement of which
is expected to result in an outflow from the
enterprise of resources embodying
economic benefits.

Types of Liabilities
Current liability: criteria
- it expects to settle the liability in its normal
operating cycles, or
- it holds the liability primarily for the purpose of
trading, or
- it expects to settle the liability within 12 month
after reporting period

Non-current liability: liability other

than current liability

Liabilities recognition
Only if it is probable that an outflow of
resources embodying economic benefits
will result from the settlement of a present
obligation and the amount at which the
settlement will take place can be
measured reliably

Stockholders Equity
Equity is the residual interest in the
assets of the entity after deducting all its
liabilities.
Comprise:
Share capital
Share premium
Reserves
Retained Earnings

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Income Thu nhp

Income is increases in economic benefits during
the accounting period in the form of inflows or
enhancements of assets or decreases of
liabilities that result in increases in equity, other
than those relating to contributions from equity
participants.
Income is recognised in the income statement
when an increase in future economic benefits
related to an increase in an asset or a decrease
of a liability has arisen that can be measured
reliably

Expenses Chi ph
Expenses are decreases in economic benefits
during the accounting period in the form of
outflows or depletions of assets or incurrences
of liabilities that result in decreases in equity,
other than those relating to distributions to equity
participants.
Expenses are recognised in the income
statement when a decrease in future economic
benefits related to a decrease in an asset or an
increase of a liability has arisen that can be
measured reliably

Measurement of elements of FS
(nh gi cc yu t ca BCTC
IFRS Framework a ra 4 phng php nh
gi:
Historical cost (Gi gc )
Current cost (Gi hin hnh )
Net realizable value (Gi tr thun c th
thc hin c)
Present value (Hin gi)

Historical cost Gi gc
Assets are recorded at the amount of cash or
cash equivalents paid or the fair value of the
consideration given to acquire them at the time
of their acquisition. Liabilities are recorded at the
amount of proceeds received in exchange for
the obligation, or in some circumstances (for
example, income taxes), at the amounts of cash
or cash equivalents expected to be paid to
satisfy the liability in the normal course of
business

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Current cost (Gi hin hnh )

Assets are carried at the amount of cash
or cash equivalents that would have to be
paid if the same or an equivalent asset
was acquired currently. Liabilities are
carried at the undiscounted amount of
cash or cash equivalents that would be
required to settle the obligation currently

Present value (Hin gi)

Assets are carried at the present

discounted value of the future net cash
inflows that the item is expected to
generate in the normal course of business.
Liabilities are carried at the present
discounted value of the future net cash
outflows that are expected to be required
to settle the liabilities in the normal course
of business

Net realizable value

(Gi tr thun c th thc hin c)

Assets are carried at the amount of cash

or cash equivalents that could currently be
obtained by selling the asset in an orderly
disposal. Liabilities are carried at their
settlement values; that is, the
undiscounted amounts of cash or cash
equivalents expected to be paid to satisfy
the liabilities in the normal course of
business

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