Headlines 14/09/2021 17:12 CH

The first pack of five Vietnam public sector accounting standards is now announced

Lê Ánh

On September 1, 2021, the Ministry of Finance issues the Decision No. 1676/QD-BTC to announce the first pack of five Vietnam public sector accounting standards.

This Decision states the approval of the first pack of five Vietnam public sector accounting standards, including:

- Standard No. 1 – “Presentation of financial statements” (Appendix No. 01);

- Standard No. 2 – “Cash flow statement” (Appendix No. 02);

- Standard No. 12 – “Inventories” (Appendix No. 03);

- Standard No. 17 – “Real property, premises and equipment” (Appendix No. 04);

- Standard No. 31 – “Intangible assets” (Appendix No. 05).

For more details, please read the Appendices to the Decision No. 1676.

Decision No. 1676/QD-BTC is entering into force as of September 1, 2021.

>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE

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