152

Chng 6

B KHUNG CA HI NG CHUN M c K TON

QUC T V CHUN M c K TON VIT NAM
(IASB & VAS FRAMEWORK)
i tng chng:
.
2.
3.
4.
5.
6.
7.
8.
9.

B khung ca Hi ng chun mc k ton quc t (The SB framwork)

Mc tiu ca cc bo co ti chnh (The objective o f financial statements)
Cc gi nh c bn (Underlying assumptions)
Cc c im cht ng ca cc bo co ti chnh
(Qualitative characteristics o f financial statements)
Cc yu to ca cc bo co ti chnh (The elements o f financial statements)
Ghi nhn cc yu t ca cc bo co ti chnh
(Recognition o f the elements offinancial statements)
o lng cc yu t ca cc bo co ti chnh
(Measurement o f the elements o f financial statements)
Cc khi nim v vn v bo ton von (Concepts o f capital and capital maintenance)
VAS 01 - Chun mc chung ca k ton Vit Nam
(VAS 01 ~ General Vietnamese Accounting Standards)
***

1. B khung ca Hi ng chun mc k ton quc t

(The IASB framework)
1.1.

B khung khi nim (Conceptual framework)

B khung khi nim (Conceptual fram ew ork) mt tuyn b cc nguyn tc thuyt c

tha nhn chung m chng to ra b khung tham chiu cho vic lp cc bo c ti chnh.
Thng 7/1989 IASB (sau l IASC) son tho mt ti liu, B khung cho vic lp v
trnh by cc bo co ti chnh (gi tt l B khung). B khung c nh hng n b khung
cc khi nim m tt c cc chun mc k ton quc t c dng m c s v o vy xc
nh cc bo co ti chnh c lp nh th no v cc thng tin m n cn bao gm.
B khung bao gm phn li ta dn nhp, gii thiu, mt s phn v cc chng. Cc chng
bao gm:
Mc tiu ca cc bo co ti chnh (BCTC)(The Objective o f financial statements).
Cc gi nh c bn'(Underlying assumptions).
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

153

Cc c im cht lng ca cc BCTC (Quaiitativcharacteristics o f FSs).

Cc yu t ca cc BCTC (The elements of Financial Statements, FSs).
S ghi nhn cc yu t ca cc BCTC (Recognition o f the elements o f FSs).
Vic o lng cc yu t ca cc BCTC (Measurement o f the elements o f FSs).
Cc khi nim v vn v bo ton vn (Concepts o f capital & capital maintenance).

Chng ta s xem qua phn li ni u, li gii thiu v b khung v n s khi qut ni dung
yu cu ca cc IAS.

1.2. Li ni u (Preface)
L ni u (li ta) ca b khung ch ra cc l o c bn ti sao cc bo co ti chnh li
c lp trn ton th gii, tha mn cc yu cu ca nhng ngi s dng bn ngoi,
nhng thc t thay i v cc sc p trong mi quc gia. Cc sc p ny c th l x hi,
chnh tr, kinh t hay ut php, nhng chng dn n kt qu l cc s bin i trong thc t
t nc ny n nc khc, bao gm t hnh thc cc bo co, nh ngha ca cc phn (ti
sn, n phi tr .. .)> tiu chun ghi nhn cc khon mc v c phm vi v phn thuyt minh
cc bo co ti chnh.
LA.SB mun thu hp cc khong cch, s khc nhau bng cch tn hi ha (harmonissing)
tt c cc mt ca cc bo co ti chnh, bao gm cc quy nh iu chnh cc chun mc k
ton, vic lp v trnh by cc bo co ti chnh.
Li ni u nhn mnh vo cch cc bo co ti chnh c s dng ra cc quyt nh kinh
t (to make economic decisions) do vy, cc bo co ti chnh cn c lp cho mc ch ny.
Cc bo co ti chnh c lp v s dng ra cc loi quyt nh kinh t sau:
- Cc quyt nh mua, gi li hay bn cc khon u t vn (equity investments).
- nh gi kh nng iu hnh ca ban lnh o cng ty v trch nhim ca h.
- nh gi kh nng ca t chc tr lng cho nhn vin.
- nh gi mc an ton ca s tin cho t chc vay.
- Xc nh cc chnh sch thu.
- Xc nh cc khon li c th chia v cc khon c tc,
- Cho cc vic thng k thu nhp quc gia.
Qun l cc hot ng ca cc t chc.
Bt c cc yu cu p t bi cc chnh ph quc gia cho mc ch ca ring h khng c
nh hng n cc bo co ti chnh c lp cho li ch ca nhng ngi s dng khc.
B khung ghi nhn rng cc bo co ti chnh c th c lp bng vic s dng mt s m
hnh khc nhau. Mc u thng dng nht l trn c s

gigc (historicalcost)v n

danh ngha ca ng tin (VND, USD), b khung c thp dng cho cc bo co ti chnh
c lp theo mt chui cc m hnh. Trn Xun Nam - MBA

154

Phn II: CC H THNG K TON V B KHUNG lASB/ VAS

1.3. Li gii thiu (Introduction)

Phn gii thiu cho b khung trnh by mc ch, thn th v phm vi ca b khung. Sau ,
n xem xt nhng ngi s dng khc nhau ca cc bo co ti chnh v cc thng tin h cn.
1.3.1. M c ch v thn th (P urpose and status)
Phn gii thiu lit k cc m c ch ca b khung nh sau:
a) Gip ban lnh o ca IASB trong vic pht trin cc chun mc k ton quc t (IASs)
tng lai v vic xem xt li cc IAS hin hu.
b) Gip ban lnh o ca IASB trong vic m rng vic lm hi ha cc quy nh, cc
chun mc v th tc k ton lin quan n vic trnh by cc bo co ti chnh bng
vic cung cp mt c s cho vic gim thiu s gii php thay th cc i x k ton
c IAS cho php.
c) Gip cc c quan p chun mc k ton quc gia trong vic pht trin cc chun mc k
ton quc gia.
d) Gip vic p dng IAS lp cc bo co ti ch v tho lun, lm vic vi cc vn
m n cha c, cha to ra trong AS.
e) Gip cc kim ton vin trong vic to ra cc kin ca mnh trong vic nh gi cc bo
co ti chnh c ph hp vi cc chun mc k ton quc t IAS.
f) Gip nhng ngi s dng cc bo co ti chnh trong vic gii thch cc thng tin trong
cc bo co ti chnh c lp ph hp vi cc IAS.
g) Cung cp nhng vn trn cho nhng ngi quan tm n cng vic ca ASB vi cc
thng tin v cc phng php ca n trong vic to nn cc IAS v by gi l cc IFRS
(Cc chun mc bo co ti chnh quc t).
B khung khng phi l mt chun mc k ton quc t v do vy, n khng bc b b t c
mt IAS no. Trong nhng trng hp (rt him khi) c s mu thun gia mt chun mc
IAS v b khung, chun mc IAS s c p dng. Nhng trng hp ny s t n theo thi
gian v b khung c s dng nh l mt hng dn trong vic to nn cc IAS tng lai.
Bn thn b khung cng thnh thong s c chnh sa, iu ny ph thuc vo kinh nghim
ca IASB trong vic s dng 1.
1.3.2. Phm vi (Scope)
B khung k ton cp cc vn :
- M c tiu ca cc bo co ti chnh (BCTC) (The Objective o f financial statements).
- Cc c im cht lng (Qualitative characteristics) m 1 xc nh s hu ch ca cc
thng tin trong cc bo co ti chnh.
- Cc nh ngha, s ghi nhn v o lng cc yu t ca cc bo co ti chnh (Definitions,
recognition, measurement o f the elements o f Financial Statements).
- Cc khi nim v vn v bo ton vn (Concepts o f capital & capital maintenance).
K TON TI CHNH

Chng : B khung ca Hi ng chun mc k ton quc t.

155

B khung lin quan n mc ch tng quan ca cc bo co ti chnh (mt b cc bo co ti

chnh thng nin), nhng n c th p dng cho cc loi khc ca cc ti khon. Mt b cc
bo co ti chnh bao gm:
(a) Mt bng cn i k ton (Balance sheet).
(b) Mt bo co li/ l (kt qu kinh doanh) (Income statement).
(c) Mt bo co cc thay i trong tnh hnh ti chnh (Bo co lu chuyn tin t) (Cash
flow statement).
() Cc thuyt minh (Notes, other statements and explanatory material).
Cc thng tin thm c th bao gm, nhng mt s khon mc khng bao gm, l cc li
bnh lun v cc bo co ca ban gim c, ch tch, hi ng qun tr.
B khung c p ng cho cc bo co ti chnh ca tt c cc loi hnh doanh nghip bo
co nh cc ngnh thng mi, cng nghip, kinh doanh, trong khu vc cng hoc t nhn.
1.3.3. nh ngha. T hc th (hay n v) bo co (R eporting entity*)
Thc th (Entity) l mt n v m ch chng c nhng ngi s dng m h da vo cc
bo co ti chnh nh ngun cung cp thng tin ti chnh ch yu v n v . (*Entity:
trong VAS gi l n v k ton, tuy vy mt s ti liu khc s dng t Thc th c v
chnh xc hn, phn bit vi t n v (Unit)).
1.3.4. N hng ngi s dng v cc nhu cu thng tin ca h
(Users and their inform ation needs)
Chng ta tho lun v nhng ngi s dng cc thng tin k ton chng 1. H bao gm
cc nh u t, cc nhn vin, ngi cung cp tn dng (cho vay vn), cc nh cung cp,
khch hng, cc c quan chnh ph v cng chng.
Cc bo co ti chnh khng th tha mn nhu cu ca tt c nhng ngi s dng, nhng bo
co ti chnh cn phi tha mn nhu cu ca cc nh u t (needs o f investors), nhng ngi
cung cp vn mo him, s tha mn hu ht cc nhu cu ca nhng ngi s dng khc.
B khung nhn mnh rng vic lp v trnh by cc bo co ti chnh trc ht l thuc trch
nhim ca ban lnh o ca thc th (n v). Ban lnh o cng c quyn li trong vic cc
thng tin xut hin trong cc bo co ti chnh.
1.3.5. T rnh by cc bo co ti chnh theo AS1
(Presentation o f financial statem ents)
IAS1/ VAS 21 ch yu cng b cc chnh sch k ton v cc hnh thc ca cc bo co ti
chnh, l s nhc li ni ung ca ti liu b khung k ton. IAS1 v VAS 21 c tho lun
chi tit chng ti.
Trn Xun Nam - MBA

156

Phn II: CC H THNG K TON V B KHUNG !ASB/ VAS

2. Mc tiu ca cc bo co ti chnh
(The objective of financial statements)
B khung cng b: Mc tiu ca cc bo co ti chnh l cung cp cc thng tin v tnh
hnh ti chnh, thc hin v cc thay i trong tnh hnh ti chnh ca mt thc th (n v)
m n hu ch cho nhiu ngi s dng trong vic ra cc quyt nh kinh t .
Cc bo co ti chnh nh vy s tha mn nhu cu ca hu ht nhng ngi s dng. Cc
thng tin d sao vn b hn ch (restricted).
(a) N da trn c s cc s kin qu kh (past events) ch khng phi cc s kin tng lai
mong i.
(b) N khng nht thit bao gm cc thng tin phi ti chnh (non-financial information),
Cc bo co cng ch ra cc kt qu ca vic iu hnh ca ban lnh o n v.
Tnh hnh ti chnh, vic thc hin v cc thay i trong tnh hnh ti chnh (Financial
position, performance and changes in financial position).
Mt vic rt quan trng i vi ngi s dng l nh gi kh nng ca mt n v trong vic
to ra c dng tin v tng ng tin tr cho nhn vin, ngi cho vay.
Cc thng tin v tnh hnh ti chnh (bng cn i k ton) b nh hng bi:
(a) Cc ngun lc knh t c kim sot (economic resources controlled): d on kh
nng to dng tin.
(b) C u tr c ti chnh (financial structure): D on nhu cu tin vay, phn phi li/ tin
tng lai v s thnh cng trong vic huy ng ngun ti chnh mi.
(c) T nh thanh khon v kh nng thanh ton (liquidity and solvency): D on cc cam
kt ti chnh s c p ng khi n n hn hay khng (tnh thanh khon lin quan n
cc cam kt ngn hn, kh nng thanh ton l v i hn).
Cc nh ngha:
Tnh thanh khon (Liquidity) l s sn c ca cc qu tin p ng vic rt tin v
cc cam kt ti chnh khc kh chng n hn.
Kh nng thanh ton (Solvency) l s sn c ca tin trn phng din di hn p ng
cc cam kt ti chnh khi chng n hn.
Trong tt c nhng khu vc trn, kh nng thch nghi vi nhng s thay i trong mi trng
m trong n v hot ng l rt quan trng.
Thng tin thc hin ti chnh (financial performance - bo co li l), c th l kh nng sinh
li, c s ng nh gi s thay i tim nng trong cc ngun lc kinh t m n v kim
sot trong tng lai. Cc thng tin v s thay i vic thc hin o vy l rt quan trng.
Thng tin v cc thay trong tnh hnh ti chnh (changes in financial position - bo
co lu chuyn tin t) c s ng nh gi cc hot ng kinh doanh, u t v ti
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

157

chnh ca n v. N ch ra kh nng ca n v trong vic to ra dng tin v cc nhu cu s

ng nhng dng tin ny.
Tt c cc phn ca cc bo co ti chnh u c quan h vi nhau (interrelated), n phn
nh cc mt khc nhau ca cng cc giao dch v/ hoc cc s kin. Mi bo co cung cp cc
thng tn khc nhau, khng mt bo co no c th cung cp tt c cc thng tin theo yu cu
ca nhng ngi s dng.

3. Ce gi nh c bn (Underlying assumptions)
Chng ta gp hi gi nh c tho lun y. Cc nh ngha di y c trch t b
khung ca IASB.

3.1. C s dn tch (Accrual Basis)

Cc nh hng ca cc giao dch v cc s kin khc c ghi nhn khi chng pht sinh hay
xy ra (occur) (khng phi kh thu v chi tin hay vt tng ng nh tin) v n c ghi
chp rong cc s sch k ton v c b co trong cc bo co ti chnh cho cc k m
chng Hn quan.
Cc bo co ti chnh c lp trn c s dn tch (accrual: dn li, tch i) ch cho ngi
s dng cc giao dch qu kh lin quan n tin v c cc ngha v tr tin trong tng lai v
cc ngun c m chng th hin tin s nhn c trong tng lai.

3.2. Tip tc hot ng (Going concern)

Thc th (entity) hay n v thng c xem xt nh l ang tip tc hot ng, l n
tip tc hot ng cho mt tng lai c th d on c. N c gi nh rng thc th s
khng c nh hoc cn thit phi gii th hoc b ct gim ln quy m. ca n.
N c gi nh rng thc th (n v) khng c nh gii th hoc ct gim quy m hot
ng chnh ca n. Nu vic xy ra, cc bo co ti chnh s c lp trn mt c s
khc (c thuyt minh).

4. Cc c im cht lng ca cc bo co ti chnh

(Qualitative characteristics of financial statements)
B khung tuyn b rng cc c im cht lng n to nn cc thng tin c cung cp
trong cc bo co ti chnh hu ch cho nhng ngi s dng chng. Bn c tnh cht
lng c bn l tnh c th hiu c, c lin quan, ng tin cy v c th so snh
(understandabity, reevance, reliability and comparability).
4 .1 . T n h c th h i u c (d h i u ) (nderstanability)
Nhng ngi s ng phi c th hiu c cc bo co ti chnh. Ngi s dng y c
gi nh l ngi c hiu bit (knowledge) v kinh doanh, kinh t v k ton, t h c th ng
dng hiu cc thng tin mt cch chnh xc. Nhng vn phc tp khng c ra

158

Phn II: CC H THNG K TON V B KHUNG iASB/ VAS

ngoi cc bo co ti chnh n gin ch v s kh khn ca n nu n l cc thng tin lin

quan. Theo VAS 01 Chun mc chung a ra Thng tin v nhng vn phc tp trong
bo co ti chnh phi c gii trnh trong phn thuyt minh Tuy nhin, trn thc t c
nhng vn phc tp nhng ch c trnh by trn cc bo co ti chnh.

4.2. Tnh lin quan (Relevance)

4.2.1. nh ngha: T nh lin quan
Thng tin c cht ng ca Hn quan khi n nh hng n cc quyt nh kinh t ca
nhng ngi s dng chng bng vic gip h nh gi cc s kin qu kh, hin ti hoc
tng lai hoc khng nh hay chnh sa cc nh gi qu kh ca n.
Cc vai tr d on v xc nhn thng tin l Hn quan (predictive and confirmatory roles).
Thng tin v tnh hnh ti chnh v vic thc hin thng c s ng d on tnh hnh,
vic thc hin tng ai v cc vn khc m nhng ngi s dng quan tm nh c tc,
tng ng. Cch trn h by cc thng tin s c th lm tng kh nng d on, v d nh
lm ni bt nhng khon mc khng bnh thng.
4.2.2. T nh trng yu (M ateriality)
nh ngha: Thng tin c coi trng yu nu b qua hoc tuyn b thiu chnh xc thng
tin c th nh hng n cc quyt nh kinh t ca nhng ngi s dng bo co ti
chnh m cc quyt nh c a ra da trn c s cc bo co ti chnh.
Thng tin c th c nh gi l lin quan n gin v bn cht ca n (v d nh tin ng hay
thu nhp ca tng gim c iu hnh). Trong mt s trng hp khe, c bn cht v tnh trng
yu ca thng tin u quan trng. Tnh trng yu khng phi t 1 l mt c im cht lng
quan trng (nh tnh ng tin cy hay tnh lin quan), nhung n ch l im bt u.

4.3. Tnh ng tin cy (Reliability)

4.3.1. nh ngha: T nh ng tin cy
Thng tin c c tnh ng tin cy (Reliability) khi n khng c nhng ln v khng b
thin v v c th ty thuc vo nhng ngi s dng trnh by mt cch trung thc m
chng c ngha ni ung cn trnh by hoc c th c k vng trnh by mt cch hp .
Lu , trong VAS 01 c yu cu tnh trung thc, tuy nhin t trung thc khng ng ngha
vi tnh ng tin cy. C nhng thng tin trung thc nhng cha chc l ng tin cy (v
d trung thc theo hiu bit ca ngi lp, nhng n c th c li ln), nhng ng tin cy
th phi trung thc.
4.3.2. T rnh by trung thc (Faithful representation)
Thng tin phi ng tin cy c th l hu ch i vi ngi s ng chng. Nhng ngi
s dng chng c th ph thuc vo vic trnh by mt cch trung thc.
K TON T! CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

159

Thm ch vi thng tin c lin quan, nu n khng ng tin cy th c th lm sai ch vic

ghi nhn chng, v d nh vic tranh ci i bi thng cc thit hi trong mt v kin lin
quan n php lu t

Trnh by trung thc (Faithful representation)

Thng tin phi trnh by trung thc cc giao dch n hm trnh by t c vic ng tin
cy. C mt ri ro l iu y c th khng phi l trng hp, khng b thnh kin hay thin
v nhng v nhng kh khn vn c trong vic xc nh cc giao dch hay tm kim mt
phng php thch hp o lng hoc trnh by.
4.3.3. Thc cht hn hnh thc (Substance over form)
Khi nim ny c tho lun chng trc. Trnh by trung thc mt giao dch ch c
th thc hin c nu n c k ton theo thc cht v thc t knh t ca n, khng phi
theo hnh thc php l ca n.
nh ngha: Nguyn tc thc cht hn hnh thc (Substance over fo rm ) cc giao dch v
cc s kin khc c k ton v trnh by ph hp vi thc cht v thc t knh t (economic
reality) ca n v khng ch ph thuc vo hnh thc php .
4.3.4. K h c h quan (N eutrality)
c th ng tin cy, cc thng tin phi tru n g lp khng b thnh kin, thin v. Tnh
khch quan s b mt i nu cc bo co ti chnh c lp gy nh hng n ngi s
dng trong vic nh gi hoc ra cc quyt nh t c mt kt qu xc nh trc.
4.3.5. T h n trng (P rudence/ C onservative)
Nhiu iu khng chc chan (uncertainties) tn ti ong vic lp cc thng tin ti chnh nh
kh nng thu c cc khon n kh i. Nhng iu khng chc chn ny c ghi nhn
qua vic trnh by chi tit bn thuyt minh v thng qua vic p dng nguyn tc thn trng.
Nhng sao, thn trng khng cho php to nn cc khon d tr i np hay cc khon d
phng qu mc, lm gi tr cc ti sn hay li b nh gi thp hn gi tri thc hay lm tng
qu mc cc khon 1 hoc chi ph.
4.3.6. y (Completeness)
c th ng tin cy, trong nhng gii hn ca tnh trng yu v chi ph, cc thng tin ti chnh
phi y . Vic b st c th to nn thng tin b sai lch. Mi nghip v kinh t, ti chinh pht
sinh lin quan n k k ton phi c ghi chp v bo co y , khng b b st.

4.4. Tnh c th so snh (Comparability)

Nhng ngi s dng phi c th so snh cc bo co ca mt thc th (n v):
(a) Theo chui thi giaa xc nh c xu hng.
(b) VI cc bo co ca cc n v khc, nh gi tnh hnh ti chnh, vic thc hin v
cc thay i trong tnh hnh ti chnh lin quan n h.
Trn Xun Nam - MBA

160

Phn II: CC H THNG K TON V B KHUNG IASB/ VAS

Do vy, tnh nht qun trong ng x k ton l rt quan trng i vi cc khon mc theo thi
gian, trong mt n v v trong tt c cc n v, t chc.
Vic trnh by thuyt minh cc chnh sch k ton l c bit quan trng. Nhng ngi s
dng phi c th phn bit gia s khc nhau ca cc chnh sch k ton c th lm vic so
snh vng chc hn ca cc khon mc ging nhau trong cc ti khon ca cc n v khc
nhau.
Tnh c th so snh khng ging nh tnh thng nht (uniformity). Cc n v c th thay
i cc chnh sch k ton nu n tr nn khng ph hp.
Cc thng tin Hn quan cho cc k tr c cn c trnh by c th so snh qua thi gian.

4.5. S hn ch thng tin lin quan v thng tin ng tin cy

(Constraints on relevant and reliabe information)
4.5.1. Tnh kp thi (Timeliness)
Thng tin c th tr nn khng lin quan nu n b tr trong vic bo co n. C mt s cn
bng gia tnh kp thi v vic cung cp thng tin ng tin cy. Thng tin c th c bo
co trn c s ng lc khi khng phi tt c cc mt giao dch c hiu bit ht, do vy
lm tn hi n tnh ng tin cy.
Nu tt c cc chi tit ca mt giao ch u bit c, 1 c th tr nn qu tr cho vic pht
hnh ra thng tin v n tr nn khng lin quan. Vic ng quan tm nht nm ch th
no l tt nht p ng nhu Cu ra quyt nh kinh t ca nhng ngi s dng thng tin.
4.5.2. S cn bng gia cc li ch v chi ph (Balance between benefits and costs)
l mt s kim ch khp ni, khng phi mt c im cht lng. Khi thng tin c
cung cp, li ch ca n phi vt cc chi ph c v trnh by n. y l mt khu vc ch
quan v c nhng kh khn khc: Khc hn l ngi s ng mong i c th c mt li ch,
nhng chi ph c th do ngi khc phi tr hn l ngi s dng thng tin.' Do vy, s kh
khn trong vic p dng phn tch chi ph-li ch, nhng ngi lp v ng s ng cn hiu
s hn ch ny.
4.5.3. S cn bng gia cc c tnh cht lng
(B alance betw een qualitative characteristics)
Mt s cn bng gia cc c tnh cht lng thng rt cn thit, mc tiu l t c mt s
cn bng hp l p ng mc tiu ca cc bo co ti chnh. C mt vn cho vic nh gi
chuyn ngnh l s quan trng lin quan ca cc c tnh ny trong mi trng hp.

4.6. Trnh by trung thc v hp l (True & fair view/ fair presentation)
B khung khng c gng nh ngha nhng khi nim ny mt cch trc tip. D sao n cng
tuyn b rng vic p dng cc c tnh cht lng c bn v cc chun mc k ton ph
hp s thng dn n cc bo co ti chnh m chng trnh by tnh hnh mt cch trung
thc v hp l hay trnh by hp l.
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

161

5 Cc yu t ca cc bo co ti chnh
(The elem en ts o f financial statem ents)
5 1. Khi qut cc yu t (Overview o f the elements) -t
Cc yu t ca cc bo co t chnh
o lng tnh hnh ti chnh trong
bng cn i k ton (Balance sheet)

o lng vic thc hin

Bo co kt qu (Income statement)

- Cc ti sn (Assets)

- Doanh thu, thu nhp (Income)

- Cc khon n phi tr (Liabilities)

- Chi ph (Expenses)

- Vn ch s hu (Equity)
Cc giao dch v cc s kin khc c nhm li thnh cc loi ln v trong cch ny nhng
nh hng ti chnh ca n c chi ra trong cc bo co ti chnh. Nhng loi ln ny i cc
yu t ca cc bo co ti chnh. B khung k ton trnh by cc yu t ny nh di y:
Mt qu trnh phn loi nh hn sau c thc hin cho vic trnh by trn cc bo co ti
chnh, v d cc ti sn c phn loi theo bn cht t nhin (nature) hoc theo chc nng
(function) trong kinh doanh ch ra cc thng tin theo cch tt nht cho nhng ngi s
dng ra cc quyt nh kinh t.

5.2. Tnh hnh ti chnh (Financial position)

5.2.1. C c nh ngha (D efinitions) (Theo b khung):
Ti sn (asset) l mt ngun lc do n v kim sot nh l mt kt qu ca cc s kin qu
kh v t c th thu c li ch kinh t trong tng ai.
N phi tr (liability) l mt ngha v hin ti ca n v pht sinh t cc s kin qu kh m
n v phi thanh ton t cc ngun c ca mnh th hin bng cc li ch knh t.
Vn ch s hu (equity) l gi tr li ch cn li trong cc ti sn ca n v sau kh tr i
tt c cc khon n phi tr.
Nhng nh ngha ny rt quan trng, nhng 1 khng bao gm vic phn loi ghi nhn bt
c mt khon mc no, chng ta s tho lun phn sau ca chng ny. iu ny c ngha
cc nh ngha c th bao gm c cc khon mc m n thc t khng c ghi nhn trong bng
cn i k ton v chng khng p ng tiu ch ghi nhn c th no , m chng ta s thy
di, dng tin c th ca bt c li ch kinh t no chy vo hoc chy ra t kinh doanh.
Mt khon mc c th p ng bt c mt nh ngha no trn s ph thuc vo thc cht
v thc t kinh t ca giao dch, n khng ph thuc vo hnh thc php l ca n. V d nh
vic thu ti chnh.
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Phn II: CC H THNG K TON V B KHUNG iASB/VAS

5.2.2. Ti sn (Assets)
Chng ta s tho lun chi tit hn v cc b phn ca cc nh ngha trn.
Li ch kinh t tng lai (Future economic benefit) l tim nng ng gp, trc tip hay
gin tip vo dng tin v cc khon tng ng tin ca n v. Tim nng ny c th l
mt khon mc lm tng sn ng m ri mt phn ca cc hot ng kinh doanh ca n
v. N cng c th l mt dng c th chuyn i thnh tin hay tng ng tin hay mt
kh nng lm gim bt cc khon tin phi chi ra, v d nh khi mt phng php sn xut
thay th lm gim bt chi ph sn xut.
Cc ti sn thng c thu sn xut ra hng ha hoc dch v cho cc khch hng; cc
khch hng sau s tr tin cho ing th ny. T th n tin biu hin l mt dch v i
vi n v v mnh lnh ca n ln hn cc ngun lc khc.
S tn ti ca mt ti sn, c bit v mt kim sot l khng ng c tii cy v:
(a) Hnh thc vt cht (Physical form, nh bng pht minh, sng ch v bn quyn) hoc
(b) Cc quyn php l (Legal right - nh thu).
Cc giao dch hoc cc s kin trong qu kh to nn cc ti sn; nhng hy vng ny xut
hin trong tng lai khng to nn cc ti sn. V d, vic d nh mua mt ti sn c nh
khng tha mn nh ngha ca mt ti sn.
5.2.3. Cc khon n phi tr (Liabilities)
Chng ta li xem xt k hn cc mt ca nh ngha. Mt c tnh c bn ca mt khon n
phi tr l n v c mt ngha v hin ti (Present obligation).
Cc nh ngha (Definitions)
Ngha v (Obligation) mt nhim v hay trch nhim hnh ng hoc thc hin theo mt
cch nht nh. Cc ngha v c th b bt buc v php l nh h qu ca mt hp ng
rng buc hay mt yu cu do lut php quy nh. Cc ngha v c th pht sinh t hot ng
thc t kinh doanh thng thng, cc thi quen v mt mong mun duy tr cc mi quan h
kinh doanh tt hoc hnh ng mt cch hp .
Mt iu quan trng l cn phn bit gia mt ngha v hin ti v mt cam kt tng lai
(future commitment). Mt quyt nh qun tr mua cc ti sn trong tng lai t 1 khng
lm pht sinh mt ngha v hin ti.
Vic thanh ton (Settlement, gii quyt) mt ngha v hin ti s in quan n vic s dng
cc ngun lc th hin l cc li ch kinh t p ng yu cu thanh ton ca cc bn khc.
iu ny c th lm theo nhiu cch khc nhau, khng chi c tr bng tin.
Cc khon n phi tr pht sinh t cc giao dch hay s kin q u k h (Past transactions or
events). Trong trng hp vic ghi nhn ca cc tranh ci tng lai vi cc khch hng trn
c s s lng mua hng nm, gi vn hng bn trong qu kh l giao ch m chng to nn
n phi tr.
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

163

Cc khon d phng (Provisions)

Khon d phng (Provision). M i ngha v hin ti p ng phn cn ca nh ngha
ca mt khon phi tr, thm ch s tin ca ngha v ph c tnh.
V d: Bn hy xem xt cc tnh hung sau y. Trong mi trng hp, chng ta c ghi nhn
hay khng mt ti sn hay n phi tr theo cc nh ngha cho ca b khung k ton? Hy
a ra l do cho cu tr li ca bn.
(a)" Cng ty A mua mt bng sng ch tr gi 400 triu ng. Brig sng ch s cho php cng
ty c quyn s dng c quyn quy trnh sn xut c th m chng s tit kim c
100 triu ng/nm cho 5 nm ti.
(b) Cng ty B tr cho cng ty X 200 triu ng lm mt xng sa cha xe t, vi iu
kin rng phi i x u tin cho cc xe thuc i xe ca cng ty B.
(c) Cng ty xe my s YM to nn mt khon bo hnh cho mi xe c bn ra.
Tr l!:
(a) l mt ti sn v hnh. C mt s kin qu kh, kim sot cc li ch kinh t tng lai
(thng qua vic gim chi ph).
(b) Khon ny khng tha mn l mt ti sn. Cng ty B khng kim sotxng sa xe t
v n kh c th thuyt phc rng c cc i ch kinh t trong tng lai.
(c) y l mt khon phi tr, vic kinh doanh to nn mt ngha v. N cn c ghi nhn
khi vic bo hnh cng b c hiu lc (khi bn xe) hn l khi khch hng i bo hnh.
5.2.4. V n ch s hu (Equity)
Vn ch s hu c nh ngha nh trn l phn cn li (residual), nhng 1 c th c phn
loi thnh cc lim nh hn trong bng cn i k ton. N hm ch ra cc hn ch v php
l hoc hn ch khc ca n v trong kh nng chia hoc s dng khc i vn ch s hu ca
n. Mt s qu d tr l c yu cu theo lut nh hoc cc yu cu khc, v d bo v
quyn li ca cc ch n. s tin trnh by cho vn ch s hu ty thuc vo vic o lng ti
sn v n phi tr. N khng phi lm g vi gi th trng ca c phiu ca cng ty.

5.3.

Vic thc hin kinh doanh (Performance)

Li nhun l thc o ca vic thc hin (Measure o f performance), hoc nh l mt c s

cho cc thc o khc ,nh li trn mi c phiu (EPS). Cc yu t lin quan trc tip n
vic xc nh li nhun doanh thu, thu nhp khc v chi ph, n lt n imt phn ph
thuc vo cc khi nim vn v bo ton vn c chp nhn.

5.3.1. Cc nh ngha. Cc yu t thu nhp v chi ph c nh ngha nh sau:.

Thu nhp (hay doanh thu v thu nhp khc) (Income) cc li ch kinh t c tng ln
trong k k ton di hnh thc ca cc dng tin vo, hoc tng cc ti sn hay gim cc
khon n phi tr m chng dn n vic tng vn ch s hu, hn l (hay khng phi )
cc khon vn gp ca cc ch s hu.'
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Phn il: CC H THNG K TON V B KHUNG IASB/ VAS

Chi p h (Expenses) l cc khon lm gim li ch kinh t trong k k ton di hnh thc

cc khon tin ch ra, cc khon khu hao (gim) cc ti sn hoc pht snh cc khon n
phi tr dn n lm gim vn ch s hu, khng bao gm cc khon phn phi cho cc
ch s hu.
Thu nhp v chi ph c trnh by theo cc cch khc nhau trong bo co li/ l (kt qu hot
ng kinh doanh) cung cp thng tin in quan cho vic ra cc quyt nh kinh t. V
vic phn bit gia doanh thu v cc chi ph m chng pht sinh trong qu trnh hot ng
kinh doanh thng thng v nhng hot ng khc khng thng thng. Cc khon mc ca
doanh thu v chi ph c th c phn bit t bn thn n hoc kt hp chng vi nhau.

5.3.2. Doanh thu v thu nhp khc (Incom es)

C doanh thu (revenue) v li (gains) u bao gm trong nh ngha ca thu nhp. Doanh thu
pht sinh t qu trnh cc hot ng kinh doanh thng thng ca mt n v,
Thu nhp khc (gains) l cc khon tng trong cc li ch kinh t. Nh vy, n khng c s
khc nhau v bn cht so vi doanh thu.
Thu nhp khc bao gm cc khon thu nhp pht sinh t cc hot ng ngoi cc hot ng
to ra doanh thu, nh: thu t thanh l, nhng bn ti sn c nh, thu tin pht khch hng do
vi phm hp ng. nh ngha v thu nhp cng bao gm cc khon thu nhp cha thc hin
(unrealised gains), v d do nh gi li cc chng khon c th bn.

5.3.3. Chi ph (Expenses)

Cng tng t nh thu nhp, nh ngha cc chi ph bao gm cc khon l cng nh cc
khon chi ph pht sinh trong qu trnh hot ng kinh doanh thng thng ca doanh nghip.
nh ngha Cc khon l (Losses) l cc khon gim cc l i ch knh t Nh vy, n khng
c s khc nhau v bn cht so vi cc chi p h khc.
Cc khon l s bao gm cc khon pht sinh t vic bn thanh l cc ti sn di hn. nh
ngha ca cc chi ph cng s bao gm cc khon l cha thc hin (unrealised losses), nh
cc nh hng t vic thay i t gi t vic vay tin.
Cc iu chnh bo ton vn (Capital maintenance adjustments)
Mt khon nh gi li to nn mt khon tng hay gim vn ch s hu.
nh gi l (revaluation) tuyn b gi tr cc ti sn v cc khon n phi tr.
Nhng s tng v gim ny p ng cc nh ngha ca cc thu nhp v chi ph. Chng
khng bao gm trong bo co li/ l (kt qu kinh doanh) theo cc khi nim ca bo ton
vn, nhng ng hn l trong vn ch s hu.
Tm lc phn 5
m bo chc chn rng bn nm chc cc nh ngha quan trng v:
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

- Tnh tnh ti chnh: bao gm cc ti sn,

165

phi tr v vn ch s hu.

- Thc hin ti chnh: bao gm thu nhp v chi ph.

6.Ghi nhn cc yu t ca cc bo co ti chnh

(Recognition of the elements of financial statements)
Nh cp phn 5, cc khon mc tha mn nh ngha ca cc ti sn hay n phi tr
c th vn khng c ghi nhn trong cc bo co ti chnh v n phi tha mn cc tiu
chun ghi nhn nht nh (recognition criteria).

6.1. nh ngha vic ghi nhn (Recognition)

Qu trnh kt hp cht ch trong bng cn i k ton hoc bo co kt qu kinh doanh mt
khon mc m n tha mn nh ngha ca mt yu t v tha mn cc tiu chun sau y
cho vic ghi nhn:
() C th bt c mt li ch knh t tng lai gn lin vi khon mc s tng n hoc
gim xung t n v hay doanh nghip;
(b)

Khon mc c ch ph hoc gi tr m chng c th c o lng mt cch ng tin cy.

Vic ghi nhn cn phi quan tm n tnh trng yu (Materiality), xem phn 4 trn.

6.2. Kh nng xy ra ca cc li ch kinh t tng lai

(Probability o f future economic benefits)
Kh nng xy ra y ngha l mc khng chc chn (Degree o f uncertainty) m cc i
ch kinh t tng lai gn lin vi mt khon mc s chy vo hoc chy ra t n v. iu ny
phi c nh gi trn c s cc c im ca mi trng ca n v v cc chng c sn c
khi cc bo co ti chnh c lp.

6.3. Tnh ng tin cy ca vic o lng (Reliability o f measurement)

Chi ph hay gi tr ca mt khon mc, trong nhiu trng hp, phi c tnh. B khung
tuyn b rng vic s dng cc c tnh hp l 'l mt phn cn thit ca vic lp cc bo co
ti chnh v 1 khng lm mt i tnh ng tin cy ca chng. Khi vic c tnh hp l khng
th thc hin c, khon mc khng c ghi nhn, mc d vic tn ti ca n cn c
gii thch trong phn thuyt minh cc bo co ti chnh, hay ti liu gii thch khc.
Cc khon mc c th vn p ng yu cu cho vic ghi nhn vo mt ngy sau v nhng
s thay i trong cc tnh hung hoc cc s kin xy ra sau.

6.4. Vic ghi nhn cc khon mc {Recognition o f items)

Chng a c th tm lc tiu chun ghi nhn cho cc ti sn, 1 phi tr, thu nhp v chi ph,
da trn cc nh ngha nu trn.
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Khon mc

Phn li: CC H THNG K TON V B KHUNG IASB/ VAS

c ghi nhn trong

Ti sn
(Asset)

Bng cn i k ton
(Bance sheet)

N> phi tr
(Liability)

Bng cn i k ton
(Baiance sheet)

Thu nhp
(Income)

Bo co kt qu KD
(Income statement)

Cc khon

Bo co kt qu KD

(Expenses)

(Income statement)

Khi

C kh nng cc li ch kinh t tng lai s chy vo n v v ti

sn c chi ph hoc gi tr m chng c th c o lng mt cch
ng tin cy.
C kh nng mi dng chy ra cc ngun lc th hin cc li ch
kinh t s l kt qu t vic gii quyt ngha v hin ti v $ tin
c th c o lng mt cch ng tin cy.
Mt khon ng cc li ch kinh t lin quan n mt khon tng trong
mt ti sn hoc mt khon gim ca mt khon n phi tr, m
chng c th c o lng mt cch ng tin cy.
Mt khon gim cc li ch kinh t lin quan n mt chi ph khon
gim trong mt ti sn hoc mt khon tng ca mt khon n phi
tr, m chng c th c o ing mt cch ng tin cy.

7. o lng cc yu t ca cc bo co ti chnh
(Measurement of the elements of financial statements)
Cc nh ngha (Definitions)
o lng (Measurement) l qu trnh xc nh s tin cc yu t ca cc bo co ti chnh
c gh nhn v trnh by trn bng cn i k ton v bo co i/ l (kt qu).
iu ny bao gm vic la chn mt c s c th cho vic o lng (Basis o f measurement),
Mt s cc c s ny c s dng cc mc khc nhau trong vic thay i cc s kt
hp trong cc bo co ti chnh. N bao gm:
Gi gc (Historical cost)
Cc ti sn (Assets) c ghi nhn theo gi tr bng tin ngay hay cc khon tng ng
tin (Cash or cash equivaance paid) hoc theo gi tr hp (Fair value) ca ti sn vo
thi im mua chng. Cc khon n phi tr (Liabilities) c ghi nhn theo so tin phi tr
trong vic trao i ngha v, hoc trong mt s trng hp (v d nhu thu thu nhp doanh
nghip), theo gi tr tr bng tin ngay hay cc khon tng ng tin hy vng c tr
thanh ton n phi tr trong qu trnh knh doanh bnh thng.
Gi p h hin hnh (Current cost), s gi tr tr bng tin ngay hoc cc khon tng ng
tin m chng phi c tr nu mt ti sn ging hay tng ng nh vy c mua thi
im hin ti.
S tin hoc cc khon tng ng tin khng cn thuyt minh m chng c yu cu
thanh ton cc ngha v ti thi im hin t i
Gi tr c th thc hin (thanh ton)(Realisable (settlement) value).
Gi tr c th thc hin (Realisable value), s tin hoc cc khon tng ng tin m hin
ti chng c th c c bng vic bn mt ti sn trong vic thank l gn gng.
Gi tr thanh ton (Settlement value). Mt s c tnh hin ti ca mt gi tr chit khu
hin ti ca cc dng tin thun tng lai trong qu trnh kinh doanh bnh thng.
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t.

167

Gi gc (H istorical cost) l mt c s o lng c chp nhn mt cch ph bin nht,

nhng n thng c kt hp vi cc c s o lng khc, v d nh hng tn kho c ghi
nhn theo gi thp hn gia gi gc v gi t c th thc hin.
V d: Cng ty Giy Si Gn mua mt my mi 5 nm v trc vi gi l 200 triu ng.
By gi n b hng v cn phi thay th. Mt my mi ging ht nh vy c th mua c
vi gi 220 triu ng. Hi gi gc, gi thay th my mi trn bao nhiu?
Gi gc (Historical cost) l 200 triu ng.
Gi thay th (Replacement cost) l 220 triu ng.
Gi s my trn c th sa cha s dng vi gi 50 triu ng. N c th bn vi gi 80
triu ng. Gi tr hin ti thun ca my l bao nhiu?
Gi tr thc hin thun (Net realisable value) = 80 triu - 50 triu = 30 triu ng

8. Cc khi nim v vn v bo ton vn

(Concepts of capital and capital-maintenance)
Hu ht cc don v/ thc th (entities) s dng khi nim vn theo ti chnh (Finanical concepts
of capital) khi lp cc bo co ti chnh ca h. Khi nim vn c la chn cn ph hp vi
nhu cu ca ngi s ng cc bo co ti chnh ca n v.
Cc khi nim bo ton vn v vic xc nh li (Concepts of capital maintenance and
the determination of profit)
nh ngha vn (Capital):
Khi nim vn theo t chnh (Financial concept o f capital) s tin u t hoc sc
mua c u t, cc t sn thun hoc vn ch s hu ca mt n v. Khi nim vn
theo ti chnh c chp nhn bi hu ht cc n v.
Khi nim vn theo vt cht (Physical concept o f capital) l kh nng hot ng sn xut
(Operating capability), da trn kh nng sn xut ca mt n v (entity), v d s lng
n v sn phm u ra mi ngy.
L hay li nhun (Profit) l gi tr cn li sau khi y thu nhp (Income) tr i cc khon
chi ph (bao gm c cc khon iu chnh bo ton vn). Tt c s tin vt qu s c
yu cu bo ton vn vo thi im u k l li.
nh ngha li ny rt quan trng. S khc nhau chnh gia hai khi nim bo ton vn vic
i x vi cc nh hng ca nhng s thay i trong gi ca cc ti sn v n phi tr ca
mt n v. Ni chung mt n v bo ton c vn nu s vn cui k ca n bng thi
im u k. Tt c s vt ngoi s yu cu bo ton vn vo u k li.
(a) Bo ton vn theo ti chnh: Li l s tng trong vn bng tin danh ngha trong k.
(b) Bo ton vn theo vt cht: Li l s tng trong kh nng sn xut vt cht ong k.
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9.

Phn II: CC H THNG K TON V B KHUNG IASB/ VAS

VAS 01 - Chun mc chung ca k ton Vit Nam

(VAS 01- General Vietnamese Accounting Standards)

- Trong h thng cc chun mc k ton Vit Nam khng c b khung ring bit nh IAS, tuy
nhin thay vo , VAS 01 chun mc chung quy nh cc vn chung nh l b khung
xy ng cc chun mc mi v xem xt cc chun mc hin hnh. C th ni chun mc
chung VAS 01 bao gm v c bn ni dung ca b khung ca ASB.
- Tuy'nhin VAS 01 khng a ra khi nim vn v bo ton vn nh c trnh by
phn 8 ca b khung trn.
- C mt ch l trong VAS 01, thut ng doanh nghip c dng vi ngha n v k
ton hay thc th (entity). Ti sao trong b khung cng nh l trong cc chun mc k ton
quc t khng s ng thut ng doanh nghip thay th thut ng Thc th hay n
v. Doanh nghip l mt n v k ton, nhng n v k ton c th khng phi l mt
doanh nghip, n c th bao gm mt tp on gm cng ty m, cc cng ty con v cc cng
ty lin doari, lin kt.
- xem VAS 01 chun mc chung cng nh cc VAS v cc thng t hng n VAS, bn
hy vo trang web www.vacpa.org.vn

Tm lc chng (Chapter summary)

- B khung ca IASB cung cp mt b khung cc khi nim (Conceptual framework) cho
tt c cc IAS. N bao gm mt s phn.
- M c tiu ca cc bo co ti chnh l p ng cc nhu cu ca nhng ngi s dng.
- Cc gi nh (Underlying assumptions) quan trng l Tip tc h o t ng (Going concern)
v C s dn tch (Accuals basis).
- Bn c im cht lng quan trng ca cc bo co ti chnh l:
- Tnh c th hiu c (nderstanability);
- Tnh lin quan (Relevance);
- Tnh ng tin cy (Reliability);
- Tnh c th so snh c (Comparability).
- Cc yu t ca cc bo co ti chnh c th chia thnh:
- Tnh hnh ti chnh (Financial position)(Bng cn i k ton): Cc ti sn, cc khon
phi tr, vn ch s hu;
" Thc hin ti chnh (Financial performance) (Bo co kt qu): Thu nhp (doanh thu v
thu nhp khc) v cc khon chi ph.
- Tiu chun ghi nhn l rt quan trng, n gm:
- Kh nng cc li ch kinh t tng lai;
- Tnh ng tin cy ca vic o lng.
K TON TI CHNH

Chng 6: B khung ca Hi ng chun mc k ton quc t...

169

- Vic o ng cc yu t ca cc bo co ti chnh lin quan n mt s khi nim:

- Gi gc (Historical cost);
- Gi hin hnh (Current cost);
- Gi tr c th thc hin c (Realisable /settlement value);
- Gi tr hin ti (Net present value);
- K hi nim vn v bo ton vn c la chn cho cc bo co ti chnh cn phi ph hp
vi nhu cu ca ngi s dng. S la chn gia hai cch:
- Bo ton vn theo ti chnh (Financial capital maintenance);
- Bo ton vn theo vt cht (Physical capital maintenance);
Hu ht cc cng ty s dng khi nim bo ton vn theo ti chnh.

Cu hi v bi tp (Questions & exercises)

1. nh ngha mt b khung khi nim?
2. Cc li ch v bt li ca mt b khung khi nim l g?
3. Cho vic lp cc bo co ti chnh, nhu cu ca loi ngi s dng no l ti thng phi
quan tm?
4. nh ngha tnh lin quan?
5. Ngi s dng c th so snh cc bo co ti chnh ca mt n v theo nhng cch no?
6. Mt khon d phng l mt khon n phi tr. ng hay sai?
7. nh ngha vic ghi nhn?
8. Gi ph hay gi tr ca cc khon mc trn cc bo co ti chnh khng bao gi c c
tnh. ng hay sai?
9. C s ca vic o lng ph bin nht c s dng trong cc bo co ti chnh g?
Tr li cu hi v b tp (Answers)
1. B khung khi nim (Conceptual framework) l mt tuyn b cc nguyn tc l thuyt
c tha nhn chung m chng to ra b khung tham chiu cho vic lp cc bo co ti
chnh.
2. Cc l ch:
- Chun ha thc t k ton.
- Gim bt s m ph bnh, ch trch.
- Tp trung vo bo co kt qu kinh danh hay bng cn i k ton.
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Phn II: CC H THNG K TON V B KHUNG iASB/VAS

Cc bt li c th:
- C rt nhiu loi ngi s dng nn khng th p ng yu cu ca tt c h.
- C th cn cc b khung khc nhau cho s khc nhau ca cc chun mc cho cc mc ch
khc nhau.
- N khng r rng rng vic lp v thc hin cc chun mc c th d dng hn nu n c
b khung cc khi nim.
3. Nhu cu thng tin ca nh u t.
4. Tnh lin quan: Thng tin c cht lng ca Hn quan kh n nh hng n cc quyt nh
kinh t ca nhng ngi s dng chng bng vic gip h nh gi cc s kin qu kh, hin
ti hoc tng ai hoc khng nh hoc chnh sa cc nh gi qu kh ca n.
5. Phn tch theo chui thi gian xc nh c xu hng
So snh vi bo co ca cc n v khc bit n v tt hay khng tt n mc io.
6. ng, n tha mn cc nh ngha ca N phi tr, nhng s tin c th cn phi c tnh.
7. Vic ghi nhn (Recognition) qu trnh kt hp cht ch trong bng cn i k ton hoc
bo co kt qu kinh doanh mt khon mc m n tha mn nh ngha ca mt yu t v
tha mn cc tiu chun sau y cho vic gh nhn:
(a) C th bt c mt li ch kinh t tng ai gn n vi khon mc s tng ln hoc
gim xung t n v hay doanh nghip;
(b) Khon mc c ch p h hoc gi tr m chng c th c o lng mt cch ng
tin cy.
8. Sai. S tin thng phi c c tnh.
9. Gi gc (Historical cost).

K TON T CHNH