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.
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