Publication of 5 Vietnamese Public Sector trực tiếp bóng đá k+ Standards - Phase 3 of 2024
Publication of 5 Vietnamese Public Sector trực tiếp bóng đá k+ Standards - Phase 3 of 2024
On June 14, 2024, the Minister of Finance of VIetnam issuedDecision 1351/QD-BTC of 2024announcing the 5 Vietnamese Public Sector trực tiếp bóng đá k+ Standards - Phase 3. The 5 Vietnamese Public Sector trực tiếp bóng đá k+ Standards - Phase 3 include:
[1]Vietnamese Public Sector trực tiếp bóng đá k+ Standard No. 03 “trực tiếp bóng đá k+ Policies, Changes in trực tiếp bóng đá k+ Estimates, and Errors”
[2]Vietnamese Public Sector trực tiếp bóng đá k+ Standard No. 04 “Effects of Changes in Foreign Exchange Rates”
[3]Vietnamese Public Sector trực tiếp bóng đá k+ Standard No. 19 “Provisions, Contingent Liabilities, and Contingent Assets”
[4]Vietnamese Public Sector trực tiếp bóng đá k+ Standard No. 32 “Service Concession Arrangements – Grantor”
[5]Vietnamese Public Sector trực tiếp bóng đá k+ Standard No. 43 “Leases”
Publication of 5 Vietnamese Public Sector trực tiếp bóng đá k+ Standards - Phase 3 of 2024 (Image from the Internet)
What is an trực tiếp bóng đá k+ standard according to the law in Vietnam?
According to Article 7 oftrực tiếp bóng đá k+ Law 2015onaccounting standards and the code of ethics for accountants:
Article 7. trực tiếp bóng đá k+ Standards and Code of Ethics for trực tiếp bóng đá k+ Profession
- trực tiếp bóng đá k+ standards consist of basic regulations and trực tiếp bóng đá k+ methods for preparing financial statements.
- The code of ethics for the trực tiếp bóng đá k+ profession includes regulations and guidelines on principles and contents for applying professional ethics standards for accountants, practicing accountants, enterprises, and units providing trực tiếp bóng đá k+ services.
- The Ministry of Finance prescribes the trực tiếp bóng đá k+ standards and code of ethics for the trực tiếp bóng đá k+ profession based on international trực tiếp bóng đá k+ standards suitable for the specific conditions of Vietnam.
Thus, trực tiếp bóng đá k+ standards include basic regulations and trực tiếp bóng đá k+ methods for preparing financial statements. The Ministry of Finance prescribes trực tiếp bóng đá k+ standards based on international trực tiếp bóng đá k+ standards suitable for the specific conditions of Vietnam.
What are prohibited acts in trực tiếp bóng đá k+ in Vietnam?
Based on Article 13 oftrực tiếp bóng đá k+ Law 2015, the following acts are prohibited in trực tiếp bóng đá k+:
- Falsifying, misrepresenting or conspiring, coercing others to falsify, misrepresent, or erase trực tiếp bóng đá k+ documents or other trực tiếp bóng đá k+ materials.
- Intentionally conspiring or coercing others to provide or confirm false trực tiếp bóng đá k+ information or data.
- Keeping assets and liabilities of the trực tiếp bóng đá k+ unit or related to the trực tiếp bóng đá k+ unit off the books.
- Destroying or intentionally damaging trực tiếp bóng đá k+ documents before the end of the prescribed retention period.
- Issuing, publishing trực tiếp bóng đá k+ standards, trực tiếp bóng đá k+ policies without proper authority.
- Bribing, threatening, repressing, or coercing accountants to perform trực tiếp bóng đá k+ tasks not compliant with regulations.
- Individuals responsible for managing and operating trực tiếp bóng đá k+ units concurrently performing trực tiếp bóng đá k+, warehouse, or treasury duties, except for sole proprietorships and limited liability companies owned by a single individual.
- Arranging or hiring individuals for trực tiếp bóng đá k+, chief accountant positions who do not meet the standards and conditions specified.
- Renting, borrowing, renting out, or lending accountant certificates or public trực tiếp bóng đá k+ service practice certificates in any form.
- Creating two or more systems of financial trực tiếp bóng đá k+ records or providing, publishing financial statements with inconsistent data in the same trực tiếp bóng đá k+ period.
- Conducting trực tiếp bóng đá k+ services business without being granted the Certificate of Eligibility to conduct trực tiếp bóng đá k+ services or practicing trực tiếp bóng đá k+ services without meeting the required conditions.
- Using the term “trực tiếp bóng đá k+ services” in the enterprise's name if more than 6 months have passed since the Certificate of Business Registration was issued and the Certificate of Eligibility to conduct trực tiếp bóng đá k+ services has not been obtained, or the enterprise has ceased to operate trực tiếp bóng đá k+ services.
- Hiring individuals or organizations that do not meet the practice or business conditions for trực tiếp bóng đá k+ services to provide trực tiếp bóng đá k+ services for their units.
- Practicing accountants and trực tiếp bóng đá k+ service enterprises collaborating or conniving with customers to provide or confirm false trực tiếp bóng đá k+ information or data.
- Other prohibitions according to the law on anti-corruption in trực tiếp bóng đá k+ activities.
