B TI CHNH CNG HA X HI CH NGHA VIT NAM

-------- c lp - T do - Hnh phc

---------------
S: 334/2016/TT-BTC H Ni, ngy 27 thng 12 nm 2016

THNG T
SA I, B SUNG V THAY TH PH LC 02 V 04 CA THNG T 210/2014/TT-BTC NGY
30/12/2014 CA B TI CHNH HNG DN K TON P DNG I VI CNG TY CHNG
KHON
Cn c Lut K ton s 03/2003/QH11 ngy 17/6/2003;
Cn c Lut Chng khon s 70/2006/QH11 ngy 29/6/2006 v Lut s 62/2010/QH12 ngy
24/11/2010 sa i, b sung mt s iu ca Lut Chng khon s 70/2006/QH11 ngy 29/6/2006;
Cn c Ngh nh s 128/2004/N-CP ngy 31/5/2004 ca Chnh ph v vic quy nh chi tit v
hng dn thi hnh mt s iu ca Lut K ton trong lnh vc Nh nc v Ngh nh s
129/2004/N-CP ngy 31/5/2004 ca Chnh ph v vic quy nh chi tit v hng dn thi hnh mt
s iu ca Lut K ton trong hot ng kinh doanh;
Cn c Ngh nh s 58/2012/N-CP ngy 20/7/2012 quy nh chi tit v hng dn thi hnh mt s
iu ca Lut Chng khon v Lut sa i, b sung mt s iu ca Lut Chng khon;
Cn c Ngh nh s 215/2013/N-CP ngy 23/12/2013 ca Chnh ph quy nh chc nng, nhim
v, quyn hn v c cu t chc ca B Ti chnh; Theo ngh ca V trng V Ch k ton v
Kim ton,
B trng B Ti chnh ban hnh Thng t sa i, b sung v thay th ph lc 02 v 04 ca Thng
t 210/2014/TT-BTC ngy 30/12/2014 ca B Ti chnh hng dn k ton p dng i vi cng ty
chng khon.
iu 1. Sa i, b sung v thay th 02 ph lc ban hnh km theo Thng t 210/2014/TT-BTC ngy
30/12/2014 ca B Ti chnh hng dn k ton p dng i vi cng ty chng khon: Ph lc s 02
- H thng ti khon k ton p dng cho cng ty chng khon v Ph lc s 04 - Mu v gii thch
bo co ti chnh ca Thng t 210/2014/TT-BTC ngy 30/12/2014 ca B Ti chnh hng dn k
ton p dng i vi cng ty chng khon bng Ph lc s 02 - H thng ti khon k ton p dng
cho cng ty chng khon v Ph lc s 04 - Mu v gii thch bo co ti chnh ban hnh km theo
Thng t ny.
iu 2. Hiu lc thi hnh
Thng t ny c hiu lc thi hnh k t ngy k ban hnh v p dng cho nm ti chnh t nm
2016./.

KT. B TRNG
TH TRNG

Trn Vn Hiu

FILE C NH KM THEO VN BN

Phu luc