{"id":6325,"date":"2026-08-28T11:34:04","date_gmt":"2026-08-28T04:34:04","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/ap-dung-ifrs-tai-vifc-doanh-nghiep-can-chuan-bi-gi-tu-thong-tu-118-2026-tt-btc\/"},"modified":"2026-08-28T12:09:05","modified_gmt":"2026-08-28T05:09:05","slug":"ap-dung-ifrs-tai-vifc-doanh-nghiep-can-chuan-bi-gi-tu-thong-tu-118-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/uncategorized-vi\/ap-dung-ifrs-tai-vifc-doanh-nghiep-can-chuan-bi-gi-tu-thong-tu-118-2026-tt-btc\/","title":{"rendered":"\u00c1p d\u1ee5ng IFRS t\u1ea1i VIFC: Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec t\u1eeb th\u00f4ng t\u01b0 118\/2026\/TT-BTC?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ng\u00e0y 18\/08\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh <strong>Th\u00f4ng t\u01b0 s\u1ed1 118\/2026\/TT-BTC<\/strong>, h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi v\u00e0 th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 118 m\u1edf ra c\u01a1 ch\u1ebf \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a <strong>Trung t\u00e2m T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam (VIFC)<\/strong>, c\u00f3 nhu c\u1ea7u, \u0111\u1ee7 kh\u1ea3 n\u0103ng v\u00e0 ngu\u1ed3n l\u1ef1c, t<strong>\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng IFRS<\/strong> \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o l\u1eadp m\u00f4i tr\u01b0\u1eddng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf t\u1ea1i VIFC. <\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/01\/2027<\/strong>, \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2027, <strong>2026 m\u1edbi l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb<\/strong> &#8211; t\u1eeb ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng \u0111\u1ebfn ngu\u1ed3n nh\u00e2n l\u1ef1c. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u1eady doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec v\u00e0 n\u00ean chu\u1ea9n b\u1ecb nh\u01b0 th\u1ebf n\u00e0o? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 <strong>4 \u0111i\u1ec3m c\u1ed1t l\u00f5i v\u00e0 l\u1ed9 tr\u00ecnh 3 b\u01b0\u1edbc KTC khuy\u1ebfn ngh\u1ecb.<\/strong> <\/p>\n\n<h5 class=\"wp-block-heading has-pale-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-1\" style=\"color:#014a74;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\"><strong>B\u1ed0N \u0110I\u1ec2M C\u1ed0T L\u00d5I DOANH NGHI\u1ec6P VIFC C\u1ea6N L\u01afU \u00dd:<\/strong><\/h5>\n\n<p class=\"wp-block-paragraph\"><strong>1. T\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn, nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nguy\u00ean m\u1eabu v\u00e0 \u0111\u00fang th\u1ec3 th\u1ee9c<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p th\u00e0nh vi\u00ean VIFC c\u00f3 quy\u1ec1n t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng IFRS d\u1ef1a tr\u00ean nhu c\u1ea7u minh b\u1ea1ch th\u00f4ng tin v\u00e0 ngu\u1ed3n l\u1ef1c th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh. Tuy nhi\u00ean, m\u1ed9t khi \u0111\u00e3 l\u1ef1a ch\u1ecdn, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc sau theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 2, \u0110i\u1ec1u 3 v\u00e0 \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 118\/2026\/TT-BTC<\/strong>: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c1p d\u1ee5ng nguy\u00ean m\u1eabu<\/strong>: Ph\u1ea3i \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf theo nguy\u00ean b\u1ea3n, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh hay \u00e1p d\u1ee5ng t\u1eebng ph\u1ea7n thi\u1ebfu \u0111\u1ed3ng b\u1ed9.<\/li>\n\n\n\n<li><strong>\u0110\u00fang th\u1eddi \u0111i\u1ec3m<\/strong>: Vi\u1ec7c \u00e1p d\u1ee5ng ho\u1eb7c d\u1eebng \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i ng\u00e0y b\u1eaft \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo. Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i chu\u1ea9n m\u1ef1c gi\u1eefa ch\u1eebng trong n\u0103m t\u00e0i ch\u00ednh. <\/li>\n\n\n\n<li><strong>Ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o:<\/strong> Doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh <strong>trong v\u00f2ng 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y \u00e1p d\u1ee5ng ho\u1eb7c d\u1eebng \u00e1p d\u1ee5ng<\/strong>, \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n tuy\u00ean b\u1ed1 tu\u00e2n th\u1ee7 IFRS r\u00f5 r\u00e0ng trong B\u1ea3n thuy\u1ebft minh BCTC.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>2. IFRS kh\u00f4ng thay th\u1ebf ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 1 v\u00e0 \u0110i\u1ec1u 5.2 c\u1ee7a Th\u00f4ng t\u01b0<\/strong>, vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC theo IFRS kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u0103n c\u1ee9 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n<p class=\"wp-block-paragraph\">Do \u0111\u00f3:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo IFRS v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf, \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00e1c ch\u00eanh l\u1ec7ch theo c\u00e1c chu\u1ea9n m\u1ef1c IFRS c\u00f3 li\u00ean quan, trong \u0111\u00f3 c\u00f3 <strong>IAS 12 v\u1ec1 thu\u1ebf thu nh\u1eadp<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Th\u00f4ng \u0111i\u1ec7p ch\u00ednh:<\/strong> Vi\u1ec7c \u00e1p d\u1ee5ng IFRS kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng n\u1eb1m ngo\u00e0i khu\u00f4n kh\u1ed5 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 n\u01a1i nh\u1eadn v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Theo \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0<\/strong>, ngo\u00e0i c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p th\u00e0nh vi\u00ean VIFC \u00e1p d\u1ee5ng IFRS b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p BCTC cho:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u01a1 quan \u0111i\u1ec1u h\u00e0nh VIFC;<\/strong><\/li>\n\n\n\n<li><strong>C\u01a1 quan gi\u00e1m s\u00e1t VIFC;<\/strong><\/li>\n\n\n\n<li>C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c c\u1ee7a Vi\u1ec7t Nam theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng th\u1eddi, k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. Vai tr\u00f2 c\u1ee7a IFRS 1 khi\u1ebfn n\u0103m 2026 tr\u1edf th\u00e0nh &#8220;n\u0103m b\u1ea3n l\u1ec1&#8221;<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng IFRS v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh, <strong>IFRS 1 (Chuy\u1ec3n \u0111\u1ed5i l\u1ea7n \u0111\u1ea7u sang IFRS) s\u1ebd l\u00e0 chu\u1ea9n m\u1ef1c n\u1ec1n t\u1ea3ng cho qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u1edbi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2027 v\u00e0 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u so s\u00e1nh n\u0103m 2026, ng\u00e0y chuy\u1ec3n \u0111\u1ed5i v\u1ec1 nguy\u00ean t\u1eafc s\u1ebd r\u01a1i v\u00e0o <strong>01\/01\/2026<\/strong>. V\u00ec v\u1eady, d\u1eef li\u1ec7u v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh ph\u1ee5c v\u1ee5 IFRS c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb t\u1eeb n\u0103m 2026. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>IFRS C\u00d3 TH\u1ec2 T\u00c1C \u0110\u1ed8NG \u0110\u1ebeN DOANH NGHI\u1ec6P \u1ede NH\u1eeeNG KH\u00cdA C\u1ea0NH N\u00c0O?<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa VAS (Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam) v\u00e0 IFRS v\u1ec1 m\u1eb7t ghi nh\u1eadn, \u0111o l\u01b0\u1eddng (nh\u01b0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ki\u1ec3m tra suy gi\u1ea3m t\u00e0i s\u1ea3n, c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p, h\u1ee3p \u0111\u1ed3ng thu\u00ea theo IFRS 16) s\u1ebd l\u00e0m thay \u0111\u1ed5i c\u01a1 b\u1ea3n di\u1ec7n m\u1ea1o c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>Ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh:<\/strong> C\u00e1c ch\u1ec9 s\u1ed1 quan tr\u1ecdng nh\u01b0 EBITDA, t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh (Debt-to-Equity), t\u00e0i s\u1ea3n r\u00f2ng v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n r\u00e0ng bu\u1ed9c t\u00e0i ch\u00ednh (financial covenants) trong c\u00e1c h\u1ee3p \u0111\u1ed3ng vay s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc c\u00e1c \u0111i\u1ec1u kho\u1ea3n vay th\u1ebf ch\u1ea5p\/t\u00edn d\u1ee5ng v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m c\u00e1c cam k\u1ebft t\u00e0i ch\u00ednh sau chuy\u1ec3n \u0111\u1ed5i. <\/li>\n\n\n\n<li><strong>H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u &amp; ERP:<\/strong> IFRS \u0111\u00f2i h\u1ecfi l\u01b0\u1ee3ng th\u00f4ng tin thuy\u1ebft minh v\u00f4 c\u00f9ng chi ti\u1ebft. H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ERP c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng cung c\u1ea5p d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 \u0111\u1ed3ng th\u1eddi BCTC theo IFRS v\u00e0 c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, k\u00ea khai thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. T\u00f9y m\u00f4 h\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf <strong>multi-GAAP<\/strong> ho\u1eb7c c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu, chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u gi\u1eefa IFRS v\u00e0 s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf.  <br\/><br\/><\/li>\n<\/ul>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-2 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#013d60;background-color:#d5a8ff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<h4 class=\"wp-block-heading\"><strong>L\u1ed8 TR\u00ccNH H\u00c0NH \u0110\u1ed8NG 3 B\u01af\u1edaC KHUY\u1ebeN NGH\u1eca T\u1eea KTC<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb, KTC khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p VIFC \u00e1p d\u1ee5ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai g\u1ed3m 3 b\u01b0\u1edbc:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 1 &#8211; \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u1eadn di\u1ec7n c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu gi\u1eefa VAS v\u00e0 IFRS \u0111\u1ed1i v\u1edbi \u0111\u1eb7c th\u00f9 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p, l\u01b0\u1ee3ng h\u00f3a t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c l\u1ed7 h\u1ed5ng d\u1eef li\u1ec7u c\u1ea7n b\u1ed5 sung.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 2 &#8211; Chu\u1ea9n h\u00f3a ch\u00ednh s\u00e1ch &amp; h\u1ec7 th\u1ed1ng:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X\u00e2y d\u1ef1ng c\u1ea9m nang h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n IFRS (IFRS Accounting Manual), thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu IFRS-VAS v\u00e0 n\u00e2ng c\u1ea5p n\u0103ng l\u1ef1c ghi nh\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\/ERP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 3 &#8211; Chuy\u1ec3n \u0111\u1ed5i &amp; Ch\u1ea1y th\u1eed:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X\u00e1c \u0111\u1ecbnh ng\u00e0y chuy\u1ec3n \u0111\u1ed5i v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1edf \u0111\u1ea7u theo IFRS 1; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2027 v\u00e0 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u so s\u00e1nh n\u0103m 2026, c\u1ea7n chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb n\u0103m 2026. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng th\u1eddi, ch\u1ea1y th\u1eed quy tr\u00ecnh \u0111\u00f3ng s\u1ed5 v\u00e0 l\u1eadp BCTC IFRS \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro d\u1eef li\u1ec7u v\u00e0 h\u1ec7 th\u1ed1ng.<\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><br\/><strong>G\u00d3C NH\u00ccN KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng IFRS t\u1ea1i VIFC kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u00e0i to\u00e1n thay \u0111\u1ed5i k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n d\u1ecbch mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c trong c\u00e1ch doanh nghi\u1ec7p <strong>\u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 thi\u1ebft l\u1eadp &#8220;ng\u00f4n ng\u1eef t\u00e0i ch\u00ednh chung&#8221;<\/strong> \u0111\u1ec3 giao ti\u1ebfp v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng qu\u1ed1c t\u1ebf t\u1ea1i VIFC. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u1edbi doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng IFRS t\u1eeb n\u0103m 2027, <strong>th\u1eddi \u0111i\u1ec3m chu\u1ea9n b\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 n\u0103m 2027 m\u00e0 l\u00e0 ngay t\u1eeb n\u0103m 2026.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Chu\u1ea9n b\u1ecb s\u1edbm v\u1ec1 <strong>ch\u00ednh s\u00e1ch, d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng v\u00e0 nh\u00e2n s\u1ef1<\/strong> s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro chuy\u1ec3n \u0111\u1ed5i v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch, nh\u1ea5t qu\u00e1n h\u01a1n trong m\u00f4i tr\u01b0\u1eddng t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf c\u1ee7a VIFC.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<div class=\"wp-block-group has-pale-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-3 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#09344e;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<h4 class=\"wp-block-heading\"><strong>Th\u00f4ng tin li\u00ean h\u1ec7 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ms. Th\u00e1i Th\u1ecb V\u00e2n Anh<\/strong><br\/>Email: <a href=\"mailto:van.anh.thai@ktcvietnam.com\">van.anh.thai@ktcvietnam.com<br\/><\/a>Tel: (+84) 974 589 163<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mr. Nguy\u1ec5n Tr\u1ecdng Khi\u00eam<\/strong><br\/>Email: <a href=\"mailto:khiem.trong.nguyen@ktcvietnam.com\">khiem.trong.nguyen@ktcvietnam.com<br\/><\/a>Tel: (+84) 904 821 889<\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 18\/08\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 118\/2026\/TT-BTC, h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi v\u00e0 th\u1ec3 th\u1ee9c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) t\u1ea1i Vi\u1ec7t Nam. Th\u00f4ng t\u01b0 118 m\u1edf ra c\u01a1 ch\u1ebf \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 th\u00e0nh vi\u00ean [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-6325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=6325"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/6324"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=6325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=6325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=6325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}